Luxury Car Tax · Calculator
Luxury Car Tax (LCT) Calculator Australia
Calculate Luxury Car Tax on vehicles above the selected 2025-26 or 2026-27 LCT threshold. See if your car attracts LCT and how much you will pay.
01 —INPUTS
Use the year in which the vehicle was imported, acquired or sold.
GST-inclusive drive-away price of the vehicle
LCT threshold: $80,809.00 (standard) / $91,661.00 (fuel-efficient) for 2026-27. Vehicles above the threshold attract 33% LCT.
02 —RESULTS
LCT PayableNo LCT
Breakdown
Car Price$80,000.00
LCT Threshold$80,809.00
Above Threshold$0.00
Total Including LCT$80,000.00
How this works: LCT = 33% x (GST-inclusive price minus threshold) x 10/11. The 10/11 factor removes the GST component since LCT is calculated on the GST-exclusive value.
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Tax Accuracy & Sources
This calculator is an estimate tool and may not cover all personal circumstances. For state-based taxes, confirm details with your state or territory revenue office.
What is the Luxury Car Tax (LCT)?
LCT is a 33% tax on cars above a certain price threshold. Introduced in 2000, it applies to both imported and domestically manufactured vehicles. For 2026-27, the threshold is $80,809 for standard vehicles and $91,661 for fuel-efficient vehicles.
What counts as a fuel-efficient vehicle?
From 1 July 2025, a vehicle with a combined fuel consumption of 3.5 L/100km or less (previously 7.0 L/100km) — in practice only electric and some plug-in hybrid vehicles qualify. These vehicles have a higher LCT threshold ($91,661 vs $80,809 for 2026-27).
How is LCT calculated?
LCT = 33% x (GST-inclusive price minus threshold) x 10/11. The 10/11 factor removes the GST component since LCT is calculated on the GST-exclusive value.