Calculate luxury car tax for 2025-26. Enter the GST-inclusive price and see your LCT liability instantly. Separate thresholds for standard and fuel-efficient vehicles.
Fuel-efficient: 7L/100km or less
Used for stamp duty estimate (3.0% in NSW)
| Threshold | Limit | Amount above | LCT payable |
|---|---|---|---|
| Standard(selected) | $80,809 | $39,191 | $11,757.30 |
| Fuel-efficient | $91,661 | $28,339 | $8,501.70 |
| Vehicle price (GST-inclusive) | $120,000 |
| Luxury Car Tax | $11,757.30 |
| Stamp duty (NSW, 3.0%) | $3,600 |
| Registration | $1,200 |
| CTP insurance | $600 |
| Dealer delivery | $1,500 |
| Estimated drive-away total | $138,657 |
Toggle between standard and fuel-efficient to see the LCT difference. A fuel-efficient vehicle at the same price attracts less LCT because the threshold is higher.
Slide the price down to the threshold to find the maximum GST-inclusive price you can pay without triggering LCT. For standard vehicles, that is $80,809.
Stamp duty varies by state and can add thousands to your drive-away cost. Switch states to see the impact on total on-road costs.
Registration, CTP, and dealer delivery charges add up. Adjust each field to match your actual quotes and see the true drive-away figure.
LCT is charged at 33% on the GST-exclusive amount above the threshold. The (10/11) factor in the formula removes the GST portion before applying the rate.
The ATO sets separate thresholds for standard and fuel-efficient vehicles. Fuel-efficient vehicles (7L/100km or less) have a lower threshold, meaning LCT kicks in at a lower price point.
GST-registered businesses purchasing vehicles primarily for business use may be eligible for a partial LCT refund. The refund amount depends on the vehicle type and business use percentage.
LCT thresholds are indexed annually based on CPI movements and published by the ATO before each financial year. This calculator uses the 2026-27 thresholds.
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A 33% federal tax on vehicles priced above the LCT threshold (GST-inclusive). The tax applies to the amount above the threshold, not the full purchase price. It was introduced to protect the Australian car manufacturing industry and has remained in place since.
For 2026-27, the standard vehicle threshold is $80,809 and the fuel-efficient vehicle threshold is $91,661. These thresholds are indexed annually by the ATO based on CPI movements.
LCT = (GST-inclusive price minus threshold) multiplied by (10/11) multiplied by 33%. The (10/11) factor removes the GST component from the amount above the threshold before applying the 33% LCT rate.
The fuel-efficient vehicle threshold is set higher than the standard threshold as an incentive to purchase greener vehicles. You can spend more on a fuel-efficient car before LCT kicks in. It applies to vehicles with fuel consumption of 7 litres per 100km or less.
The dealer or importer is liable for LCT and typically passes the cost through in the vehicle purchase price. As a buyer, you pay it indirectly as part of the price.
GST-registered businesses can claim a partial refund of LCT for eligible vehicles used primarily for business purposes. The refund is subject to conditions and caps. Check with the ATO or your accountant for the current rules.
LCT can apply to used cars if they are being sold for the first time in Australia (e.g. imported used vehicles). For privately sold used cars that have already had LCT paid on their first sale, LCT does not apply again.
Drive-away cost includes the purchase price, LCT (if applicable), stamp duty (varies by state), registration, compulsory third party (CTP) insurance, and dealer delivery charges. This calculator provides estimates for all components.
Results are estimates only and should not be relied upon for financial decisions. Actual luxury car tax repayments will depend on the lender, your credit profile, and the specific terms offered. Interest rates used are for illustration purposes only and may not reflect current market rates.
Subject to lender approval, terms and conditions apply.
This calculator is general information only and is not financial advice.