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  • Excise rates for tobacco

    Excise rates on tobacco and tobacco products increase in March and September based on average weekly ordinary time earnings (AWOTE). In addition, excise rates for tobacco will increase by 12.5% on:

    • 1 September 2018
    • 1 September 2019
    • 1 September 2020.

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

    The AWOTE indexation factor for rates from 1 March 2018 is 1.017.

    Tobacco rates – Tobacco, cigars, cigarettes and snuffFootnote1

    Tariff item



    From 1/9/2017

    From 1/3/2018


    In stick form not exceeding in weight 0.8 grams per stick actual tobacco content

    $ per stick





    $ per kg of tobacco content



    Footnote 1
    The sale of snuff is banned in Australia.

    Return to footnote 1 referrer

    Footnote 2
    Excise rates on roll your own tobacco and other tobacco products will be adjusted annually for four years to align with the excise rates for manufactured cigarettes, from 1 September 2017. See Aligning the tax treatment of roll your own tobacco and cigarettes for more information.

    Return to footnote 2 referrer

    Last modified: 22 Feb 2018QC 47694