奢侈税（英语：Luxury tax）是消费税的一种，针对奢侈消费行为进行课征，为了让税制符合社会公平原则，以及抑制特种货物在短期内转手交易的以钱滚钱的行为。

• 据信于1810年，由普鲁士王国首创奢侈税。
• 美国在1991年开征游艇奢侈税，但在1993年8月废止。
• 奥地利在1998年停止征收奢侈税。

A luxury tax is a tax on luxury goods: products not considered essential. A luxury tax may be modeled after a sales tax or VAT, charged as a percentage on all items of particular classes, except that it mainly affects the wealthy because the wealthy are the most likely to buy luxuries such as expensive cars, jewelry, etc. It may also be applied only to purchases over a certain amount; for instance, some U.S. states charge luxury tax on real estate transactions over a limit.