მთავარი მიღებული
- 01Australian LCT is charged at 33% on the GST-exclusive value above the relevant ATO threshold for the 2025-26 financial year.
- 02Two thresholds apply: $80,567 AUD for standard vehicles and $91,387 AUD for fuel-efficient vehicles (combined consumption not exceeding 3.5 L/100 km from 1 July 2025).
- 03The calculator expects a GST-inclusive LCT value and applies the ATO's 10/11 adjustment to isolate the GST-exclusive excess.
- 04Always confirm the final LCT liability with ATO guidance or a registered tax agent before completing a transaction.
What Is Australian Luxury Car Tax and Who Pays It?
Luxury Car Tax (LCT) is a federal tax collected by the Australian Taxation Office on the supply of passenger vehicles whose GST-inclusive value exceeds the relevant threshold. It applies to new car dealers, importers, and private individuals who import a car for personal use. If you are buying a high-value vehicle in Australia or bringing one in from overseas, LCT is often the single largest tax line item you will face — and the 33% rate means underestimating it is an expensive mistake.
For the 2025-26 financial year, the ATO publishes two thresholds: one for standard vehicles and a higher threshold for fuel-efficient vehicles. From 1 July 2025, the fuel-efficient threshold applies to cars with combined fuel consumption not exceeding 3.5 L/100 km. If your vehicle qualifies, the higher threshold substantially reduces your LCT exposure. The Handytool LCT calculator lets you check both scenarios instantly.
How to Use the LCT Calculator
The tool runs in your browser — no account, no data shared.
- 01
Enter the GST-inclusive LCT value
Input the vehicle's GST-inclusive price in Australian dollars. For imports, this is typically the customs value plus 10% GST. Exclude dealer delivery and optional accessories if they are invoiced separately and not subject to LCT.
- 02
Enter combined fuel consumption
Type the manufacturer's combined L/100 km figure. The calculator uses this to determine whether the standard threshold ($80,567) or the fuel-efficient threshold ($91,387) applies for 2025-26.
- 03
Check which threshold applies
The tool automatically selects the correct 2025-26 ATO threshold based on your fuel consumption entry and highlights which category your vehicle falls into.
- 04
Review the taxable excess and LCT amount
The calculator applies the 10/11 GST adjustment to compute the GST-exclusive taxable value, subtracts the threshold, and applies the 33% LCT rate to show your estimated tax liability.
What You Need Before Calculating
Have these details ready before you open the calculator:
- 01GST-inclusive LCT value in Australian dollars
- 02Combined fuel consumption in L/100 km (from Green Vehicle Guide or manufacturer spec)
- 03Whether the vehicle is being supplied by a dealer, importer, or private import
- 042025-26 financial year thresholds: $80,567 (standard) and $91,387 (fuel efficient)
- 05Note: LCT does not apply to motorcycles, caravans, or vehicles not designed mainly for passenger use
Privacy First — Nothing Leaves Your Browser
All inputs — vehicle price, fuel consumption, calculated LCT — stay entirely on your device. Handytool never uploads numbers to any server and requires no account or email address.
The 2025-26 thresholds and the 33% LCT rate are sourced from ATO public guidance. LCT is a complex area: the exact taxable value may vary depending on trade-in treatment, dealer discounts, and import duty adjustments. Use this calculator for planning and price comparison, and confirm your final liability with a registered tax agent or the ATO's own tools before completing a purchase or import.
Australia Luxury Car Tax FAQ
How is Luxury Car Tax calculated in Australia?
LCT is charged at 33% on the GST-exclusive value above the relevant threshold. The calculator converts the GST-inclusive price using a 10/11 adjustment, then applies the 33% rate to the excess.
What is the LCT threshold for 2025-26?
For 2025-26 the standard threshold is $80,567 AUD and the fuel-efficient threshold is $91,387 AUD. The fuel-efficient threshold applies to vehicles with combined consumption of 3.5 L/100 km or less from 1 July 2025.
What counts as fuel efficient for LCT purposes?
From 1 July 2025 the higher LCT threshold applies to cars with combined fuel consumption not exceeding 3.5 L/100 km as listed by the ATO or Green Vehicle Guide.
Does the calculator include GST in the result?
The calculator expects a GST-inclusive input and applies the 10/11 adjustment internally. The LCT amount shown is the tax itself, not the total drive-away price.
Does LCT apply to electric cars?
Yes, LCT can apply to EVs if their GST-inclusive value exceeds the fuel-efficient threshold. Many EVs currently priced above $91,387 do incur LCT at 33% on the excess.
Is this official ATO advice?
No. This is an independent browser-only estimate for planning purposes. Verify the final LCT amount with ATO guidance or a registered Australian tax agent before completing a transaction.