2022 BMW X3 vs 2021 Mercedes-Benz GLS

The “S” in the 2021 Mercedes-Benz GLS name is meant to connect the SUV to the S-Class flagship sedan. In this sense, the GLS is the S-Class of SUVs, and it delivers on that positioning. The 2021 GLS-Class has three rows of spacious seating, and puts comfort above all else. The GLS can hold groceries, weekend bags, antique desks purchased from a roadside consignment shop—all things that would require a lot of negotiating in the S-Class sedan.

The GLS is one member of a growing fraternity of full-size, three-row, luxury SUVs. Their ranks include the Cadillac Escalade, Lincoln Navigator, Infiniti QX80, and the more recent BMW X7. The GLS sets itself apart with a higher standard of luxury, and impressive performance… if you’re willing to shell out the cash.

Since its inception in 2003, the BMW X3 has grown to become one of the brand’s top sellers. And starting with its second generation (circa 2010), the luxury compact crossover has been built at BMW Spartanburg—the automaker’s only manufacturing facility north of the Mexican border. Incidentally, because Spartanburg is the global producer of every gas-powered BMW crossover besides the X1 and X2, the plant also boasts the highest production numbers of any BMW plant worldwide. One can speculate that the popular X3 has a lot to do with that.

Last redesigned for 2018, the X3 receives a rather hefty mid-cycle refresh for 2022. Updates include design tweaks, new engines, more technology, and an expanded suite of safety features. (Interestingly, while the BMW X3 xDrive30e plug-in hybrid has been dropped from the lineup in the United States, it continues in 2022 in Canada. This model is not covered in this review.)