Luxury Car Tax (LCT) Limits

The group of controls that are used to calculate Luxury Car Tax, Luxury Car Charge and Claimable GST are listed below.

For ATO source details visit:

See also various pages where these records are used:

Effective from 01/07/2026

Module	Name	Effective	Value	Comments
gb	luxury_car_fuel_efficient_combined_litres_per_100_km	01/07/2026	3.5	The definition of a Fuel Efficient vehicle changed effective 01/07/2025
gb	luxury_car_fuel_efficient_limit	01/07/2026	91661.00	Fuel efficient vehicles (with fuel consumption ≤ defined threshold) have a higher LCT threshold
gb	luxury_car_fuel_efficient_limit_net	01/07/2026	83328.18	Net LCT limit for fuel efficient vehicles
gb	luxury_car_limit	01/07/2026	69883.00	Standard LCT limit
gb	luxury_car_limit_net	01/07/2026	63530.00	Net LCT limit
gb	luxury_car_tax_rate	01/07/2008	33%	LCT tax rate
gb	luxury_car_threshold	01/07/2026	80809.00	LCT threshold
qt	maximum_gst_claimable	01/07/2026	6353.00	Maximum GST claimable
qt	lct_dealer_discount_flag	0000-00-00	yes	If "yes", Dealer Discount is excluded from LCT Base Price (higher value). If "no", included (lower value)
qt	lct_aftermarket_options_flag	0000-00-00	yes	If "yes", Aftermarket Options are included in LCT Base Price (higher value). If "no", excluded (lower value)

Module	Name	Effective	Value	Comments
gb	luxury_car_fuel_efficient_combined_litres_per_100_km	01/07/2025	3.5	The definition of a Fuel Efficient vehicle changed effective 01/07/2025
gb	luxury_car_fuel_efficient_limit	01/07/2025	91387.00	Fuel efficient vehicles (with a fuel consumption equal to or less than the threshold) have a higher LCT threshold
gb	luxury_car_fuel_efficient_limit_net	01/07/2025	83079.09	Net LCT limit for fuel efficient vehicles
gb	luxury_car_limit	01/07/2025	69674.00	Standard LCT limit
gb	luxury_car_limit_net	01/07/2025	63340.00	Net LCT limit
gb	luxury_car_tax_rate	01/07/2008	33%	LCT tax rate
gb	luxury_car_threshold	01/07/2025	80567.00	LCT threshold
qt	maximum_gst_claimable	01/07/2025	6334.00	Maximum GST claimable
qt	lct_dealer_discount_flag	0000-00-00	yes	If 'yes', the "Dealer Discount" is excluded from the LCT Base Price (higher value). If 'no', it is included (lower value)
qt	lct_aftermarket_options_flag	0000-00-00	yes	If 'yes', Aftermarket Options costs are included in the LCT Base Price (higher value). If 'no', they are excluded (lower value)

Module	Name	Effective	Value	Comments
gb	luxury_car_fuel_efficient_combined_litres_per_100_km	0000-00-00	7.0	Fuel consumption threshold for fuel efficient classification
qt	luxury_car_fuel_efficient_limit	01/07/2024	91387.00	With a fuel consumption equal to or less than luxury_car_fuel_efficient_combined_litres_per_100_km, a higher LCT threshold applies
qt	luxury_car_fuel_efficient_limit_net	01/07/2024	83079.09	Net LCT limit for fuel efficient vehicles
qt	luxury_car_limit	01/07/2024	69674.00	Standard LCT limit
qt	luxury_car_limit_net	01/07/2024	63340.00	Net LCT limit
qt	luxury_car_tax_rate	01/07/2008	33%	LCT tax rate
qt	luxury_car_threshold	01/07/2024	80567.00	LCT threshold
qt	maximum_gst_claimable	01/07/2024	6334.00	Maximum GST claimable
qt	lct_dealer_discount_flag	(blank)	yes	If 'yes', the "Dealer Discount" is excluded from the LCT Base Price (higher value). If 'no', it is included (lower value)
qt	lct_aftermarket_options_flag	(blank)	yes	If 'yes', Aftermarket Options costs are included in the LCT Base Price (higher value). If 'no', they are excluded (lower value)

Module	Name	Effective	Value	Comments
qt	luxury_car_fuel_efficient_limit	01/07/2023	89332.00	Fuel efficient vehicles (with fuel consumption ≤ luxury_car_fuel_efficient_combined_litres_per_100_km) have a higher LCT threshold
qt	luxury_car_fuel_efficient_limit_net	01/07/2023	81210.91	Net LCT limit for fuel efficient vehicles
qt	luxury_car_limit	01/07/2023	68108.00	Standard LCT limit
qt	luxury_car_limit_net	01/07/2023	61916.36	Net LCT limit
qt	luxury_car_tax_rate	01/07/2008	33%	LCT tax rate
qt	luxury_car_threshold	01/07/2023	76950.00	LCT threshold
qt	maximum_gst_claimable	01/07/2023	6191.00	Maximum GST claimable
qt	lct_dealer_discount_flag	(blank)	yes	If 'yes', the "Dealer Discount" is excluded from the LCT Base Price (higher value). If 'no', it is included (lower value)
qt	lct_aftermarket_options_flag	(blank)	yes	If 'yes', Aftermarket Options costs are included in the LCT Base Price (higher value). If 'no', they are excluded (lower value)

Module	Name	Effective	Value	Comments
qt	luxury_car_fuel_efficient_limit	01/07/2022	84916.00	Fuel efficient vehicles (with fuel consumption ≤ luxury_car_fuel_efficient_combined_litres_per_100_km) have a higher LCT threshold
qt	luxury_car_fuel_efficient_limit_net	01/07/2022	77196.36	Net LCT limit for fuel efficient vehicles
qt	luxury_car_limit	01/07/2022	64741.00	Standard LCT limit
qt	luxury_car_limit_net	01/07/2022	58855.45	Net LCT limit
qt	luxury_car_tax_rate	01/07/2008	33%	LCT tax rate
qt	luxury_car_threshold	01/07/2022	71849.00	LCT threshold
qt	maximum_gst_claimable	01/07/2022	5885.00	Maximum GST claimable
qt	lct_dealer_discount_flag	(blank)	yes	If 'yes', the "Dealer Discount" is excluded from the LCT Base Price (higher value). If 'no', it is included (lower value)
qt	lct_aftermarket_options_flag	(blank)	yes	If 'yes', Aftermarket Options costs are included in the LCT Base Price (higher value). If 'no', they are excluded (lower value)

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