Excise duty rates for tobacco

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.

Rate indexation

Excise duty rates on tobacco goods increase in March and September each year under the law, based on average weekly ordinary time earnings (AWOTE). The AWOTE indexation factor for rates on and from 3 March 2026 is 1.020.

In addition to AWOTE indexation, the tax treatment of per-kilogram tobacco products, such as roll-your-own tobacco, is being aligned with the per-stick rate for manufactured cigarettes. This alignment is occurring through a staged reduction of the ‘equivalisation weight’ from 0.7 grams to 0.6 grams.

These progressive decreases will occur on 1 September each year from 2023, with the new weight coming fully into effect from 1 September 2026. This will raise the per kilogram duty accordingly.

Manufactured in Australia

Currently there is no legal tobacco manufacture occurring in Australia. If there were, the below tobacco excise rates would apply.

Imported into Australia

When manufactured tobacco goods are imported into Australia, they are subject to customs duty. This duty is:

• paid at the time the products arrive at the Australian border
• equivalent to the following tobacco excise rates.

Tobacco excise rates

The following are the current rates for:

• tobacco manufacture occurring in Australia
• manufactured tobacco goods imported into Australia.

Tobacco rates – Tobacco, cigars, cigarettes and snuff

Tariff item	Description	Unit	From 1 September 2025 to 2 March 2026	From 3 March 2026 to 31 August 2026
5.1	In stick form not exceeding in weight 0.8 grams per stick actual tobacco content	$ per stick	1.49832	$1.52829
5.5	Either: not in stick form in stick form exceeding in weight 0.8 grams per stick actual tobacco content	$ per kg of tobacco content	2397.31	$2445.26
5.8	Blended tobacco goods	n/a	The amount of duty worked out under section 6AAC	The amount of duty worked out under section 6AAC

Historical excise duty rates

The Australian Government data.gov.au website lists Historical excise duty ratesExternal Link.

Excise guidelines for tobacco

We publish Excise guidelines for the tobacco industry on our Legal database. The guidelines provide a broad outline of the excise laws and compliance obligations for tobacco.