Motor Vehicle Excise Tax

Excise tax bills are due annually for every vehicle owned and registered in Massachusetts. Excise tax bills are prepared by the Registry of Motor Vehicles and billed by the local community where the vehicle is garaged.

The value of the vehicle is determined by multiplying the manufacturer's suggested retail price by the depreciation factor according to the following table:

 Year  Percentage
New Car released in the year prior to manufacture
50%
In the year of manufacture
90%
In the second year
60%
In the third year
40%
In the fourth year
25%
In the fifth and all succeeding years
10%

  • The minimum excise tax bill is $5. 
  • The excise tax rate is $25 per $1,000 of assessed value. 
For more information, please review the Excise Abatement Form.