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

Financial year

Use the year in which the vehicle was imported, acquired or sold.

Car price ($)

GST-inclusive price of the car, including any accessories fitted at the same time

Stamp duty, registration & other government charges ($)

Leave at 0 if the price above already excludes them. LCT is charged on the car's LCT value, which excludes stamp duty, registration and other Australian taxes, fees and charges — so entering a drive-away price without splitting these out overstates the LCT.

Fuel-efficient vehicle (3.5 L/100km or less)

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 Value$80,000.00

LCT Threshold$80,809.00

Above Threshold$0.00

Total Including LCT$80,000.00

How this works: LCT = 33% x (LCT value minus threshold) x 10/11. The 10/11 factor removes the GST component since LCT is calculated on the GST-exclusive value. The LCT value is the GST-inclusive price of the car excluding LCT itself and any other Australian tax, fee or charge — stamp duty and registration are not part of it.

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Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26 and 2026-27

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 (LCT value minus threshold) x 10/11. The 10/11 factor removes the GST component since LCT is calculated on the GST-exclusive value. The LCT value is the GST-inclusive price of the car excluding LCT itself and any other Australian tax, fee or charge other than GST and customs duty, so stamp duty and registration are left out of it.

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