Excise duty rates for alcohol
The tables on this page list alcoholic products and the excise duty rates that apply to them. They are a simplified version of the Schedule to the Excise Tariff Act 1921. Save this page to your favourites to make sure you use the correct rate for each product in every excise return you lodge.
On this page
See also
How to use these tables
We express excise duty rates per litre of alcohol (LAL) for alcoholic products.
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.
The CPI indexation factor for rates from 1 February 2022 is 1.021.
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 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.
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).
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 2 Aug 2021 to 31 Jan 2022
|
From 1 Feb 2022
|
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
|
45.07
|
46.02
|
1.2
|
Alcohol volume not exceeding 3%, individual container over 48 litres
|
$ per litre of alcohol
|
9.01
|
9.20
|
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
|
9.01
|
9.20
|
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
|
52.49
|
53.59
|
1.6
|
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container over 48 litres
|
$ per litre of alcohol
|
28.23
|
28.82
|
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
|
28.23
|
28.82
|
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
|
52.49
|
53.59
|
1.11
|
Alcohol volume exceeding 3.5%, individual container over 48 litres
|
$ per litre of alcohol
|
36.98
|
37.76
|
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
|
36.98
|
37.76
|
1.15
|
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume not exceeding 3%
|
$ per litre of alcohol
|
3.17
|
3.24
|
1.16
|
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume over 3%
|
$ per litre of alcohol
|
3.65
|
3.73
|
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 2 Aug 2021 to 31 Jan 2022
|
From 1 Feb 2022
|
2
|
Other excisable beverages not exceeding 10% by volume of alcohol
|
$ per litre of alcohol
|
88.91
|
90.78
|
Table 3: Alcohol rates – Spirits and other excisable beverages exceeding 10% by volume of alcohol
Tariff subitem
|
Description
|
Unit
|
From 2 Aug 2021 to 31 Jan 2022
|
From 1 Feb 2022
|
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
|
83.04
|
84.78
|
3.2
|
Other excisable beverages exceeding 10% by volume of alcohol
|
$ per litre of alcohol
|
88.91
|
90.78
|
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
|
88.91
|
90.78
|
Historical excise duty rates
Historical excise duty ratesExternal Link are listed on the Australian Government data.gov.au website.
See also
ATO list of alcoholic products and the excise duty rates that apply to them.