• Excise rates for alcohol

    The table below lists alcohol products and the excise duty rates that apply. It is a simplified version of the Schedule to the Excise Tariff Act 1921.

    Excise rates are expressed per litre of alcohol for alcoholic beverages – with the volume of alcohol calculated by multiplying the actual volume of product by its alcoholic strength. For example, for beer, the first 1.15% of alcohol content is free of excise duty..

    Excise rates on alcohol are indexed twice a year in line with the consumer price index – generally on 1 February and 1 August.

    With the exception of distilled spirits or beverages containing distilled spirits, the items in the table do not apply to beverages made for personal use, using non-commercial facilities and equipment.

    Alcohol rates

    Tariff item

    Description

    Rate per litre of alcohol from 1 Aug 2016

    Rate per litre of alcohol from 1 Feb 2017

    1

    Beer

     

     

    1.1

    Alcohol volume not exceeding 3%, individual container up to 48 litres

    $41.16*

    $41.70*

    1.2

    Alcohol volume not exceeding 3%, individual container over 48 litres 

    $8.23*

    $8.34*

    1.5

    Alcohol volume exceeding 3% but not exceeding 3.5%, individual container up to 48 litres 

    $47.95*

    $48.57*

    1.6

    Alcohol volume exceeding 3% but not exceeding 3.5%, individual container over 48 litres 

    $25.78*

    $26.12*

    1.10

    Alcohol volume exceeding 3.5%, individual container up to 48 litres

    $47.95*

    $48.57*

    1.11

    Alcohol volume exceeding 3.5%, individual container over 48 litres 

    $33.77*

    $34.21*

    1.15

    Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume not exceeding 3%

    $2.89*

    $2.93*

    1.16

    Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume over 3%

    $3.35*

    $3.39*

    2

    Other excisable beverages not exceeding 10% by volume of alcohol**

    $81.21

    $82.27

    3

    Spirits and other excisable beverages exceeding 10% by volume of alcohol

     

     

    3.1

    Brandy ***

    $75.85

    $76.84

    3.2

    Other excisable beverages exceeding 10% by volume of alcohol

    $81.21

    $82.27

    3.5

    Spirit that you have approval from the ATO to use for fortifying Australian wine or grape must under section 77FD of the Excise Act 1901

    Free

    Free

    3.6

    Spirit purchased in quantities by particular groups or professions specified by the ATO (such as pharmacists and universities) for an industrial, manufacturing, scientific, medical, veterinary or educational purpose under section 77FE of the Excise Act 1901

    Free

    Free

    3.7

    Spirit that you have approval from the ATO to use for an industrial, manufacturing, scientific, medical, veterinary or educational purpose under section 77FF of the Excise Act 1901

    Free

    Free

    3.8

    Spirit denatured according to the formula determined by the ATO (except spirit used as fuel in an internal combustion engine)

    Free

    Free

    3.10

    Spirits not elsewhere included 

    $81.21

    $82.27

    Notes:

    * Excise duty on beer is payable on the alcohol content above 1.15% by volume in your finished product.

    ** Wine is not an excisable beverage (it's subject to wine equalisation tax).

    *** Brandy means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy.

    See also:

    Last modified: 25 Jan 2017QC 47669