Audi is considering an additional $3bn second phase for its planned US assembly plant near Macon, Georgia, Reuters reported, citing documents from the Mid-Georgia Gateway Development Authority.

A further investment would add 3,000 roles at the site.

The Volkswagen luxury unit announced late last month that it would invest $4bn in its first US assembly plant in Peach County, Georgia.

The facility, which is scheduled to open in the early 2030s, is expected to produce 200,000 SUVs a year and employ 4,500 workers.

Georgia is expected to provide Audi with the 1,500-acre site, $458m in tax incentives, and more than $120m in grants for infrastructure, rail improvements, environmental site remediation, and construction.

The state is also allocating a further $430m for water and road upgrades, utility work, workforce training, and recruitment.

Reuters reported that the Trump administration has promised Audi tariff relief intended to support the project.

US officials told Audi executives that the government plans to offer broad tariff relief to automakers making significant investments in US production.

Audi has sought to reduce the 15% tariffs it pays on vehicle imports from the EU to 7.5%.

However, the US Commerce Department was expected to agree to a rate of about 10%, according to two sources briefed on the matter cited in the report.

The proposed tariff-relief programme is intended to encourage automakers to expand US production or make other investments.

Audi imports all vehicles sold in the US market from Europe or Mexico, and tariffs on automobiles, steel, aluminium, and parts cost the company about €1.2bn ($1.4bn) last year.

Earlier this month, Audi reduced its 2026 financial outlook after a weaker nine-month performance, citing deteriorating conditions in China, intensifying pricing pressure, global competition, energy uncertainty, and new US tariffs.

The group now expects 2026 revenue of €55bn ($61.71bn) to €59bn, compared with its earlier forecast of €58bn to €63bn.