How to use these tables
Save this page to your favourites to make sure you use the correct rate for each product in every excise return you lodge.
The tables on this page are a simplified version of the Schedule to the Excise Tariff Act 1921. For terms, refer to alcohol excise terms.
We express excise duty rates per litre of alcohol (LAL) for alcoholic products.
When rates change
The law indexes the excise duty rates for alcohol twice a year, based on the upward movement of the consumer price index (CPI). The Australian Bureau of Statistics (ABS) is responsible for determining and publishing the CPI on or before the last Wednesday of the month following the relevant quarter. The current schedule of release dates can be found on the ABS WebsiteExternal Link
Usually, indexation occurs on 1 February and 1 August. However, when the ABS do not publish the CPI figure at least 5 days before indexation day, under the law, indexation day is effectively pushed back to the fifth day after publication.
As CPI for this quarter will only be published in late January 2024, indexation day is delayed. The table below reflects future release dates and the relevant indexation days.
|
Date of CPI Publication |
Date of CPI Publication + 5 days |
Indexation Day |
|
|---|---|---|---|
|
Wednesday |
31 January 2024 |
5 February 2024 |
5 February 2024 |
|
Wednesday |
31 July 2024 |
5 August 2024 |
5 August 2024 |
|
Wednesday |
29 January 2025 |
3 February 2025 |
3 February 2025 |
The CPI indexation factor for rates from 5 February 2024 is 1.018. Find out how rates are determined.
The excise duty rates may also change due to other law changes. The items in the following tables don't apply to beverages you make for personal use, using non-commercial facilities and equipment, except for distilled spirits and beverages containing distilled spirits.
Wine is not an excisable beverage – it is subject to wine equalisation tax (WET).
Use the right rate
There are different excise duty rates for your alcoholic products depending on the alcohol content.
For beer, it also depends on the size and design of the container you package it in and if you produce it in commercial premises or a brew on premises shop.
Remember to apply the right rate to product that is delivered before and from the effective date (that is, the date the excise duty rate changes) when you lodge your return.
See how to calculate excise duty on excisable alcohol.
Alcohol rates for beer
Excise duty on beer is payable on the alcohol content above 1.15% by volume in your finished product.
|
Tariff subitem Unit: $ per litre of alcohol |
Description |
From 1 August 2023 to 4 February 2024 |
From |
|---|---|---|---|
|
1.1 |
Alcohol volume not exceeding 3%, individual container of:
|
50.72 |
51.63 |
|
1.2 |
Alcohol volume not exceeding 3%, individual container over 48 litres. |
10.14 |
10.32 |
|
1.2 |
Alcohol volume not exceeding 3%, individual container of 8–48 litres (inclusive) and designed to connect to a pressurised gas delivery system or pump delivery system. |
10.14 |
10.32 |
|
1.5 |
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container:
|
59.06 |
60.12 |
|
1.6 |
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container over 48 litres. |
31.76 |
32.33 |
|
1.6 |
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container of 8–48 litres (inclusive) and designed to connect to a pressurised gas delivery system or pump delivery system. |
31.76 |
32.33 |
|
1.10 |
Alcohol volume exceeding 3.5%, individual container:
|
59.06 |
60.12 |
|
1.11 |
Alcohol volume exceeding 3.5%, individual container over 48 litres. |
41.62 |
42.37 |
|
1.11 |
Alcohol volume exceeding 3.5%, individual container of 8–48 litres (inclusive) and designed to connect to a pressurised gas delivery system or pump delivery system. |
41.62 |
42.37 |
|
1.15 |
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume not exceeding 3%. |
3.57 |
3.63 |
|
1.16 |
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume over 3%. |
4.11 |
4.18 |
Alcohol rates for spirits and other excisable beverages
|
Tariff item Unit: $ per litre of alcohol |
Description |
From 1 August 2023 to 4 February 2024 |
From 5 February 2024 |
|---|---|---|---|
|
2 |
Other excisable beverages not exceeding 10% by volume of alcohol. |
100.05 |
101.85 |
|
Tariff subitem Unit: $ per litre of alcohol |
Description |
From 1 August 2023 to 4 February 2024 |
From 5 February 2024 |
|---|---|---|---|
|
3.1 |
Brandy (a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy). |
93.44 |
95.12 |
|
3.2 |
Other excisable beverages exceeding 10% by volume of alcohol. |
100.05 |
101.85 |
|
3.5 |
Spirit that you have approval from us 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 we specified (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 us 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 we determined (except spirit used as fuel in an internal combustion engine). |
Free |
Free |
|
3.10 |
Spirits not elsewhere included. |
100.05 |
101.85 |
How rates are determined
We determine the new rates by applying the indexation factor to the most recently published rates.
The indexation factor is calculated by dividing the most recent June or December quarter CPI number (determined and published by the Australian Bureau of StatisticsExternal Link) by the previous highest June or December quarter CPI number occurring after the June 1983 quarter.
For example, the indexation factor for August 2023 was determined by dividing the June quarter 2023 (most recent to August 2023; 133.7) by the December quarter 2022 (June or December quarter with the highest value prior to June 2023; 130.8) to get 1.022.
|
Most recent CPI number |
Highest previous June or Dec quarter |
Indexation factor |
|---|---|---|
|
December 2023 quarter |
June 2023 quarter |
February 2024 |
|
136.1 |
133.7 |
1.018 |
This indexation factor is applied to the current duty rate to determine the new duty rate.
For example, the duty rate for tariff item 2 ‘other excisable beverages not exceeding 10% by volume of alcohol’ was $100.05 for the period 1 August 2023 to 4 February 2024. This rate of $100.05 is multiplied by the indexation factor of 1.018 to determine the rate of $101.85 applicable from 5 February 2024.
|
1 August 2023 to 4 February 2024 for tariff item 2 |
Indexation factor |
Duty rate from 5 February 2024 for tariff item 2 |
|---|---|---|
|
$100.05 |
1.018 |
$101.85 |
Historical excise duty rates
The Australian Government data.gov.au website lists Historical excise duty ratesExternal Link.