• 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 2017
    • 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 September 2017 is 1.006.

    Tobacco rates – Tobacco, cigars, cigarettes and snuff1

    Tariff item

    Description

    Unit

    From 1/3/2017

    From
    1/9/2017

    5.1

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

    $ per stick

    0.61726

    0.69858

    5.5

    Other

    $ per kg of tobacco content

    771.60

    901.392

    Notes: 1 The sale of snuff is banned in Australia.
    2 Excise rates on roll your own tobacco and other tobacco products will be adjusted annually to align them with the excise rates for manufactured cigarettes, under new legislation that has now received royal assent. See Aligning the tax treatment of roll your own tobacco and cigarettes for more information.
    Last modified: 17 Aug 2017QC 47694