Excise duty rates for alcohol
The tables on this page list alcohol products and the excise duty rates that apply to them. They are a simplified version of the Schedule to the Excise Tariff Act 1921.
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How to use these tables
We express excise duty rates per litre of alcohol (LAL) for alcoholic beverages.
We index the excise duty rates for alcohol twice a year, in line with the consumer price index (CPI). Generally, indexation occurs on 1 February and 1 August. In 2020, indexation occurred on 3 February and 3 August.
The CPI indexation factor for rates from 3 August 2020 is 0.9850. As the factor is less than one, the rates do not change.
The excise duty rates may also change as a result of law changes.
Except for distilled spirits and beverages containing distilled spirits, the items in the following tables don't apply to beverages you make for personal use, using non-commercial facilities and equipment.
Wine is not an excisable beverage. It's subject to wine equalisation tax (WET).
Choose the right rate
There are different excise duty rates for your alcoholic products depending on the alcoholic content.
For beer, it also depends on the size and design of the container you package it in and if you produce it in a commercial premises or a brew on premises shop.
When you lodge your return remember to apply the right rate to product that is delivered before and after the effective date (that is, the date the excise duty rate changes).
Ensure you choose the right rate for your product:
Alcohol rates for beer
Excise duty on beer is payable on the alcohol content above 1.15% by volume in your finished product.
Table 1: Alcohol rates – beer
Tariff subitem
|
Description
|
Unit
|
From 3/2/2020 to 2/8/2020
|
From 3/8/2020
|
1.1
|
Alcohol volume not exceeding 3%, individual container of:
- less than 8 litres
- 8–48 litres (inclusive), and not designed to connect to a pressurised gas delivery system or pump delivery system
|
$ per litre of alcohol
|
44.05
|
44.05
|
1.2
|
Alcohol volume not exceeding 3%, individual container over 48 litres
|
$ per litre of alcohol
|
8.81
|
8.81
|
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
|
$ per litre of alcohol
|
8.81
|
8.81
|
1.5
|
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container
- less than 8 litres
- 8–48 litres (inclusive), and not designed to connect to a pressurised gas delivery system or pump delivery system
|
$ per litre of alcohol
|
51.31
|
51.31
|
1.6
|
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container over 48 litres
|
$ per litre of alcohol
|
27.59
|
27.59
|
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
|
$ per litre of alcohol
|
27.59
|
27.59
|
1.10
|
Alcohol volume exceeding 3.5%, individual container
- less than 8 litres
- 8–48 litres (inclusive), and not designed to connect to a pressurised gas delivery system or pump delivery system
|
$ per litre of alcohol
|
51.31
|
51.31
|
1.11
|
Alcohol volume exceeding 3.5%, individual container over 48 litres
|
$ per litre of alcohol
|
36.14
|
36.14
|
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
|
$ per litre of alcohol
|
36.14
|
36.14
|
1.15
|
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume not exceeding 3%
|
$ per litre of alcohol
|
3.10
|
3.10
|
1.16
|
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume over 3%
|
$ per litre of alcohol
|
3.57
|
3.57
|
Alcohol rates for spirits and other excisable beverages
Table 2: Alcohol rates – Other excisable beverages not exceeding 10% by volume of alcohol
Tariff item
|
Description
|
Unit
|
From 3/2/2020 to 2/8/2020
|
From 3/8/2020
|
2
|
Other excisable beverages not exceeding 10% by volume of alcohol
|
$ per litre of alcohol
|
86.90
|
86.90
|
Table 3: Alcohol rates – Spirits and other excisable beverages exceeding 10% by volume of alcohol
Tariff subitem
|
Description
|
Unit
|
From 3/2/2020 to 2/8/2020
|
From 3/8/2020
|
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)
|
$ per litre of alcohol
|
81.16
|
81.16
|
3.2
|
Other excisable beverages exceeding 10% by volume of alcohol
|
$ per litre of alcohol
|
86.90
|
86.90
|
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
|
$ per litre of alcohol
|
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
|
$ per litre of alcohol
|
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
|
$ per litre of alcohol
|
Free
|
Free
|
3.8
|
Spirit denatured according to the formula we determined (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
|
86.90
|
86.90
|
Find out about:
ATO list of alcohol products and the excise duty rates that apply to them.