Excise duty rates for alcohol
Find out about excise duty rates for alcohol and how to apply them.
On this page
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 more detail, refer to alcohol excise terms.
We express excise duty rates per litre of alcohol (LAL) for alcoholic products.
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 which provides the basis for indexation.
Generally, indexation occurs on 1 February and 1 August.
The CPI indexation factor for rates from 1 February 2023 is 1.037. 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's subject to wine equalisation tax (WET).
Choose 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.
Find out more about calculating the excise duty payable 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.
Table 1: Alcohol rates – beer
Tariff subitem Unit: $ per litre of alcohol
|
Description
|
From
1 August 2022 to 31 January 2023
|
From
1 February 2023
|
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
|
47.86
|
49.63
|
1.2
|
Alcohol volume not exceeding 3%, individual container over 48 litres
|
9.57
|
9.92
|
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
|
9.57
|
9.92
|
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
|
55.73
|
57.79
|
1.6
|
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container over 48 litres
|
29.97
|
31.08
|
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
|
29.97
|
31.08
|
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
|
55.73
|
57.79
|
1.11
|
Alcohol volume exceeding 3.5%, individual container over 48 litres
|
39.27
|
40.72
|
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
|
39.27
|
40.72
|
1.15
|
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume not exceeding 3%
|
3.37
|
3.49
|
1.16
|
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume over 3%
|
3.88
|
4.02
|
Alcohol rates for spirits and other excisable beverages
Table 2: Alcohol rates – Other excisable beverages not exceeding 10% by volume of alcohol
Tariff item Unit: $ per litre of alcohol
|
Description
|
From
1 August 2022 to
31 January 2023
|
From
1 Feb 2023
|
2
|
Other excisable beverages not exceeding 10% by volume of alcohol
|
94.41
|
97.90
|
Table 3: Alcohol rates – Spirits and other excisable beverages exceeding 10% by volume of alcohol
Tariff subitem
Unit: $ per litre of alcohol
|
Description
|
From
1 August 2022 to 31 January 2023
|
From
1 Feb 2023
|
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)
|
88.17
|
91.43
|
3.2
|
Other excisable beverages exceeding 10% by volume of alcohol
|
94.41
|
97.90
|
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
|
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
|
94.41
|
97.90
|
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 February 2023 was determined by dividing the December quarter 2022 (130.8) by the June quarter 2022 CPI number (126.1) as the highest quarter as shown below:
Calculating indexation factor for February 2023
Most recent CPI number
|
Highest previous June or December quarter
|
Indexation factor
|
December 2022 quarter
|
June 2022 quarter
|
February 2023
|
130.8
|
126.1
|
1.037
|
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 $94.41 for the period 1 August 2022 to
31 January 2023. This rate of $94.41 is multiplied by the indexation factor of 1.037 to determine the new rate of $97.90 applicable from 1 February 2023.
Calculating the new duty rate for February 2023 for Tariff item 2
August 2022 to
31 January 2023 for tariff item 2
|
Indexation factor
|
Duty rate from 1 February 2023 for tariff item 2
|
$94.41
|
1.037
|
$97.90
|
Historical excise duty rates
Historical excise duty ratesExternal Link are listed on the Australian Government data.gov.au website.
Find out about excise duty rates for alcohol and how to apply them.