ato logo
Search Suggestion:

Working out the LCT amount

Explains the method of calculating the amount of luxury car tax (LCT) you need to pay.

Last updated 7 January 2016

The method of calculating the amount of LCT you need to pay depends on whether you're selling or importing a luxury car and whether LCT has already been paid on it.

Find out about:

Formula to work out the luxury car tax (LCT) you must pay if you sell a car.

Formula to work out the luxury car tax (LCT) you must pay when you import a luxury car.

Check the conditions for where you may be subject to luxury car tax on resale of the vehicle.

QC22105