The Toyota 86 has earned a loyal following since its debut in 2012, praised for its balanced chassis, rear‑wheel‑drive dynamics, and low curb weight. However, many owners quickly discover that the factory engine tuning leaves a fair amount of untapped potential. Two of the most common bolt‑on upgrades are a cold air intake and a cat‑back exhaust system. This article provides a detailed cost analysis of pairing an AEM Cold Air Intake with a Borla Exhaust system on the Toyota 86, covering total spend, performance benefits, installation considerations, and real‑world value for the driving enthusiast.

Understanding the Upgrades

Before diving into costs, it pays to understand exactly what each component does and how they work together. A cold air intake replaces the restrictive factory air box with a larger, smoother intake path and a high‑flow air filter. An aftermarket exhaust, particularly a cat‑back system like Borla’s, reduces backpressure and improves scavenging. Combined, they unlock modest but meaningful gains in horsepower and torque while enhancing the car’s character.

AEM Cold Air Intake System

AEM’s cold air intake for the Toyota 86 uses a mandrel‑bent aluminum tube and a dry‑flow synthetic air filter. Unlike oil‑impregnated filters that can contaminate the mass airflow sensor, AEM’s filter requires no oiling, making maintenance simpler. The intake draws cooler air from behind the front bumper, reducing intake air temperatures compared to the stock opening. On the dyno, this system typically adds 6 to 10 horsepower and a similar bump in torque near the mid‑range. Throttle response improves noticeably, especially in the 3,000–5,000 rpm range where the car often feels flat from the factory.

Borla Exhaust System

Borla offers both axle‑back and cat‑back exhaust systems for the Toyota 86. The most popular choice for a full upgrade is the Borla ATAK (Acoustically Tuned Applied Kinetics) cat‑back system. Constructed from T304 stainless steel with a polished finish, it features dual 3‑inch tips and a straight‑through muffler design. Borla’s unique “Reflex” sound technology uses a secondary helmholtz resonator to reduce drone while delivering an aggressive note under load. Expect a weight reduction of roughly 8–10 pounds compared to the stock exhaust. On the dyno, a cat‑back exhaust alone adds 4–7 horsepower and a marginal torque gain, but the real benefit comes from improved throttle response and a 5–10 lb‑ft increase in the mid‑range when paired with an intake.

Performance Gains: What the Data Says

Independent dyno tests from platforms like FT86Club and 86Speed have verified that combining the AEM intake with a Borla cat‑back exhaust yields a cumulative gain of 12–16 wheel horsepower and 10–14 lb‑ft of torque at the wheels on a naturally aspirated FA20 engine. Importantly, the torque curve becomes flatter from 3,000 to 7,000 rpm, making the car feel more responsive during daily driving and track work. No ECU tuning is required for these bolt‑ons, though a mild Etune or OFT (OpenFlash Tablet) tune can unlock an additional 5–8 horsepower. For the scope of this cost analysis, we focus on the hardware‑only scenario.

Cost Breakdown and Total Spend

Prices vary by retailer, region, and whether you choose an axle‑back or full cat‑back system. The figures below reflect U.S. retail pricing in 2025 and include average shipping and tax estimates.

Component Costs

  • AEM Cold Air Intake (Part # 21‑478B): $340 – $400 (MSRP $380). Includes intake tube, heat shield, dry‑flow filter, mounting hardware, and installation instructions.
  • Borla Cat‑Back Exhaust (ATAK, part # 140017): $950 – $1,200 (MSRP $1,100). Includes stainless steel muffler, mandrel‑bent pipes, clamps, and tips. Axle‑back versions cost $600–$800 but offer similar sound with slightly less power gain.
  • Optional: AEM Intake Pre‑Filter Wrap (Part # 30‑1010): $15 – $20. Recommended for dusty conditions.

Installation Costs

The intake installation is a straightforward DIY job requiring basic hand tools and about 45 minutes. The exhaust is more involved but doable with jack stands, ramps, and a buddy to align the hangers. Professional installation at a specialty shop typically runs $100 to $250 for both parts, depending on labor rates. If you opt for DIY, you save that cost but should factor in a torque wrench (if you don’t own one) and possibly new exhaust gaskets ($15–$30).

Additional Considerations

  • Tax and Shipping: Add 6–10% sales tax and $15–$30 shipping per item. Estimate $70–$150 total.
  • Tools (if DIY): A floor jack, jack stands, socket set, penetrating oil, and a breaker bar. If you don’t own these, budget $50–$150.
  • Emissions & Inspection: The AEM intake is CARB exempt (EO D‑670‑8) in most states, meaning it passes smog visual checks. Borla exhausts are generally emissions‑legal as long as you retain the stock catalytic converters and oxygen sensors. Some states require a noise test; the Borla ATAK may exceed limits in certain areas—check local regulations.
  • ECU Tuning (Optional): An OFT tablet or remote tune adds $350–$500 but can unlock another 5–8 hp and improve drivability. Not required but recommended for enthusiasts.

Total Spend Summary

Using average retail prices and assuming professional installation:

  • Low‑end total (DIY install, no tuning): AEM $340 + Borla $950 + shipping/tax $70 = $1,360
  • Mid‑range total (DIY install with basic tools): same parts ($1,290) + tool investment ($60) = $1,350
  • High‑end total (professional install, plus tuning): AEM $400 + Borla $1,200 + shop labor $250 + tuning $500 + tax/shipping $150 = $2,500

Most owners will land between $1,300 and $1,900 depending on their choices. Compared to the original article’s estimate of $1,100–$1,900, we see the realistic floor is a bit higher due to modern pricing, but the upper bound remains consistent when including tuning.

Benefits of the Pairing

The combination of AEM intake and Borla exhaust delivers more than the sum of its parts. Here’s what you can expect:

  • Synergistic Power Gains: The intake allows the engine to breathe in cooler, denser air, while the exhaust lets hot gases exit faster. Together, they improve volumetric efficiency across the rev range. Dyno tests show the pair gains ~15 hp at the wheels, which is roughly a 10% increase over stock.
  • Weight Reduction: The AEM intake saves 2–3 pounds over the bulky factory airbox. The Borla cat‑back saves another 8–10 pounds. Removing 10+ pounds from the highest point of the car (intake) and the lowest (exhaust) contributes to a slight improvement in power‑to‑weight ratio and handling.
  • Sonic Experience: The Borla ATAK exhaust produces a deep, growling tone at low rpm that builds into a crisp, aggressive scream near redline. The AEM intake adds a subtle induction noise – a sucking sound under heavy throttle – that many drivers find satisfying. This sensory feedback makes the car feel faster, even before the speedometer confirms it.
  • Improved Throttle Response: Losing the restrictive intake resonator and the crimped pipes of the stock exhaust reduces throttle lag. The engine feels more eager to rev, especially when blipping the throttle for heel‑toe downshifts.
  • Retained Daily‑Driver Friendliness: Unlike a full header and tune setup, this bolt‑on pair doesn’t drastically change the car’s character. Cold starts are acceptable, drone is minimal (Borla’s resonator helps), and fuel economy can actually improve by 1–2 mpg on the highway due to less pumping loss.

Maintenance and Longevity

Both upgrades require minimal extra maintenance. The AEM dry‑flow filter should be cleaned every 15,000–20,000 miles using the AEM cleaning kit ($20). Borla’s stainless system will develop a golden patina over time; cleaning with a stainless polish every year keeps the tips looking new. The factory rubber exhaust hangers may need replacement after 4–5 years due to heat cycling, but that’s a trivial cost. Overall, these parts are designed to last the life of the car with proper care.

Alternatives to Consider

The aftermarket for the Toyota 86 is vast. Here are common alternatives:

  • Other Intakes: The GrimmSpeed dry‑flow intake ($360) offers similar gains with a carbon fiber heat shield. Perrin’s CAI ($350) is another popular choice. The AEM stands out for its CARB exemption and simple dry‑flow maintenance.
  • Other Exhausts: Invidia R400 ($800) and GReddy SP ($750) are quieter options. HKS Hi‑Power ($1,100) is louder but lighter. Borla offers a lifetime warranty, which is a strong selling point.
  • Header Upgrade: If you want serious horsepower, a quality header like Tomei UEL ($700) plus a tune can yield 30+ hp but may require emissions compromises and louder sound. The intake and exhaust pair is a safer starting point for daily drivers.
  • ECU Tune First: Some argue that a quality tune (using stock hardware) provides more drivability improvement than any bolt‑on. However, tuning plus bolt‑ons is the best one‑two punch.

Is This Investment Worth It?

For the Toyota 86 owner seeking a noticeable upgrade in acceleration response, sound, and driver engagement without sacrificing reliability or daily usability, the AEM cold air intake and Borla exhaust system represent an excellent return on investment. The total spend of $1,300 – $2,500 (depending on installation and tuning choices) is modest compared to the cost of forced induction or engine swaps. The parts are well‑proven, easy to install, and backed by strong manufacturer warranties. Moreover, they typically increase the resale value of the car by $500–$1,000 if you keep the original parts and sell them separately. Whether you’re an autocross weekend warrior or simply want to enjoy your morning commute with a bit more personality, this pairing delivers on both performance and enjoyment.