• 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 (LAL) for alcoholic beverages. The volume of alcohol subject to excise duty is calculated by multiplying the actual volume of product by its alcoholic strength. For example, 3,000 litres of spirit with an alcohol strength of 3.3% will have a LAL of 99.

    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.

    Find out more:

    Alcohol rates – Beer (see note 1)

    Tariff item

    Description

    Unit

    From 1/8/2016

    From 1/2/2017

    1.1

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

    $ per litre of alcohol

    41.16

    41.70

    1.2

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

    $ per litre of alcohol

    8.23

    8.34

    1.5

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

    $ per litre of alcohol

    47.95

    48.57

    1.6

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

    $ per litre of alcohol

    25.78

    26.12

    1.10

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

    $ per litre of alcohol

    47.95

    48.57

    1.11

    Alcohol volume exceeding 3.5%, individual container over 48 litres 

    $ per litre of alcohol

    33.77

    34.21

    1.15

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

    $ per litre of alcohol

    2.89

    2.93

    1.16

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

    $ per litre of alcohol

    3.35

    3.39

    Note 1: Excise duty on beer is payable on the alcohol content above 1.15% by volume in your finished product.

    Alcohol rates – Other excisable beverages not exceeding 10% by volume of alcohol

    Tariff item

    Description

    Unit

    From 1/8/2016

    From 1/2/2017

    2

    Other excisable beverages not exceeding 10% by volume of alcohol (see note 2)

    $ per litre of alcohol

    81.21

    82.27

    Note 2: Wine is not an excisable beverage (it's subject to wine equalisation tax).

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

    Tariff item

    Description

    Unit

    From 1/8/2016

    From 1/2/2017

    3.1

    Brandy (see note 3)

    $ per litre of alcohol

    75.85

    76.84

    3.2

    Other excisable beverages exceeding 10% by volume of alcohol

    $ per litre 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

    $ per litre of alcohol

    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

    $ per litre of alcohol

    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

    $ per litre of alcohol

    Free

    Free

    3.8

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

    $ per litre of alcohol

    Free

    Free

    3.10

    Spirits not elsewhere included 

    $ per litre of alcohol

    81.21

    82.27

    Note 3: 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:

    • EXC 2009/1Excise (Alcoholic strength of excisable goods) Determination 2009 (No. 1)
    • EXC 2009/2Excise (Volume – Alcoholic excisable goods) Determination 2009 (No. 1)
    Last modified: 13 Jun 2017QC 47669