Luxury Car Tax Calculator
Estimate luxury car tax on a business sale using its value and vehicle classification.
Vehicle transaction
Include GST and delivery. Exclude LCT and state charges.
Supports 2024-25 to 2026-27 and 2014-15 to 2015-16.
Use the combined rating and the period’s eligibility rule.
Transaction facts
Business sale: GST-registered seller and no earlier LCT.
Choose Other for prior LCT, quoting or an unlisted exemption.
$5,757
2026-27 business sale.
$80,809
$19,191
Ordinary business sales and two confirmed exclusions. Imports, prior LCT and other exemption claims need separate assessment.
Vehicle Value for LCT
This luxury car tax calculator estimates LCT on an ordinary Australian business sale from the GST-inclusive LCT value. Choose the transaction date and vehicle classification to select the threshold.
The LCT value includes dealer delivery, customs duty and standard warranties. Supplier-arranged accessories and treatments also enter the value, along with third-party incentive payments. Exclude LCT itself, registration, transfer duty and compulsory third-party insurance. Extended warranties, finance costs and service plans also stay out. The ATO sale-value rules explain the inclusions.
For 2026-27, the threshold is $80,809 for other vehicles and $91,661 for fuel-efficient vehicles. The 2024-25 and 2025-26 thresholds are $80,567 and $91,387. LCT is national, so a NSW transaction uses the same schedule. State transfer duty and registration remain separate.
For transactions from 1 Jul 2025, the usual fuel-efficient limit is a combined consumption rating of 3.5 litres per 100 kilometres. Earlier periods use 7 litres. A transitional rule retains the earlier definition for certain vehicles supplied or imported and used in Australia before that boundary. Establish the classification from the vehicle’s rating and history before selecting Fuel efficient. Australian Border Force explains the threshold and transitional rule.
The historical choices cover both financial years containing 2015. The general threshold is $61,884 for 2014-15 and $63,184 for 2015-16. Both use a $75,375 fuel-efficient threshold. Dates outside the supported periods return Unavailable.
The LCT Calculation
Subtract the selected threshold from the LCT value, with a minimum excess of zero. Multiply that excess by 10 ÷ 11 to remove GST, then by 33%.
The formula is (LCT value - threshold) × 10 ÷ 11 × 33%. This equals 30% of the positive GST-inclusive excess. The results keep the threshold and excess separate from estimated LCT. Estimates display whole dollars.
A Vehicle Transaction Worked Through
A fictional GST-registered dealer sells a vehicle in 2026-27 with an LCT value of $100,000. This includes GST and delivery, excludes state charges and has no prior LCT or exclusion.
For Other vehicle, subtract $80,809 to leave $19,191 above the threshold. The formula gives $5,757.30 before display rounding, so estimated LCT shows $5,757.
Keeping the same transaction and choosing Fuel efficient changes the threshold to $91,661. The excess becomes $8,339 and estimated LCT shows $2,502, from $2,501.70 before display rounding. Changing the selection is valid only when the vehicle meets the relevant fuel-efficiency definition.
Exemption Facts to Confirm
Older domestic sale applies when the car was imported more than two years before this sale. For a car never imported, use its Australian manufacture date. Keep the import entry or manufacturing record with the sale contract. A model year alone does not establish this exclusion.
Motor home or campervan applies to a vehicle established as that type. Keep the specifications and conversion or classification records. The calculator returns zero for either supported exclusion after you confirm it. The displayed threshold and excess remain the ordinary schedule comparison.
Choose Other or uncertain facts for an ABN quote, emergency vehicle, goods-carrying classification, prior LCT or another exemption claim. The calculator returns Unavailable instead of deciding that the transaction is exempt. A private sale or import also needs a separate assessment. An old imported vehicle can still attract LCT at importation.
For example, a client importing a vehicle with a claimed diplomatic exemption must establish the statutory conditions separately. Choose Import or private sale and Other or uncertain facts. The result stays Unavailable, including when a domestic age exclusion is selected.
The ATO exclusion guidance distinguishes these cases. Use the import tax calculator for shipment duty and import GST. Your entries stay on your device and are neither sent to Tax Genie nor saved in browser storage.