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 and key terms.
We express excise duty rates per litre of alcohol (LAL) for alcoholic products.
Non-excisable beverages
The items in the following tables don't apply to beverages you make for personal use, using non-commercial facilities and equipment. The exception is distilled spirits and beverages containing distilled spirits.
Wine is not an excisable beverage – it is subject to wine equalisation tax (WET).
When rates change
Excise duty rates for alcohol are indexed twice a year – in February and August – in line with the consumer price index (CPI)External Link. The CPI indexation factor for rates from 2 February 2026 is 1.019. Find out how the excise duty rates are determined.
Note: From 4 August 2025, excise duty rates for subitems 1.2, 1.6, and 1.11 will be unchanged for 2 years due to a temporary freeze on the indexation of rates for draught beer. Indexation for these subitems will resume in August 2027.
The excise duty rates may also change due to other law changes.
Use the right rate
There are different excise duty rates for your alcoholic products depending on the alcohol content. For beer, the rate also depends on:
- the size and design of the container you package it in
- 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 the amount of product that is delivered before and after the effective date of a rate change.
Find out 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 4 August 2025 to 1 February 2026 |
From 2 February 2026 |
|---|---|---|---|
|
1.1 |
Alcohol volume not exceeding 3%, individual container:
|
53.72 |
54.74 |
|
Alcohol volume not exceeding 3%, individual container over 48 litres. |
10.57 |
10.57 |
|
|
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. |
10.57 |
10.57 |
|
1.5 |
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container:
|
62.56 |
63.75 |
|
Alcohol volume exceeding 3% but not exceeding 3.5%, individual container over 48 litres. |
33.11 |
33.11 |
|
|
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. |
33.11 |
33.11 |
|
1.10 |
Alcohol volume exceeding 3.5%, individual container:
|
62.56 |
63.75 |
|
1.11 |
Alcohol volume exceeding 3.5%, individual container over 48 litres. |
43.39 |
43.39 |
|
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. |
43.39 |
43.39 |
|
|
1.15 |
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume not exceeding 3%. |
3.77 |
3.84 |
|
1.16 |
Produced for non-commercial purposes using commercial facilities or equipment, alcohol volume over 3%. |
4.35 |
4.43 |
Alcohol rates for spirits and other excisable beverages
|
Tariff item Unit: $ per litre of alcohol |
Description |
From 4 August 2025 to 1 February 2026 |
From 2 February 2026 |
|---|---|---|---|
|
2 |
Other excisable beverages not exceeding 10% by volume of alcohol. |
105.98 |
107.99 |
|
Tariff subitem Unit: $ per litre of alcohol |
Description |
From 4 August 2025 to 1 February 2026 |
From 2 February 2026 |
|---|---|---|---|
|
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). |
98.97 |
100.85 |
|
3.2 |
Other excisable beverages exceeding 10% by volume of alcohol. |
105.98 |
107.99 |
|
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 |
Spirit not elsewhere included. |
105.98 |
107.99 |
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 ABSExternal Link) by the previous highest June or December quarter CPI number occurring after the June 1983 quarter.
For example, the indexation factor for February 2026 was determined by dividing the December quarter 2025 (most recent to February 2026) by the June quarter 2025 (June or December quarter with the highest value prior to December 2025; 98.43) to get 1.019.
In September 2025 the ABS began publishing monthly CPI. The previously published quarterly data has been re-referenced and aligned to the new monthly CPI series starting September 2025 (i.e. the September index is 100). This means that the June 2025 CPI index that was originally published as 143.6 has now been recalculated to 98.43 to match the new scale.
|
Most recent CPI number |
Highest previous June or Dec quarter |
Indexation factor |
|---|---|---|
|
December 2025 quarter |
June 2025 quarter |
February 2026 |
|
100.32 |
98.43 |
1.019 |
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 $105.98 for the period 4 August 2025 to 1 February 2026. This rate of $105.98 is multiplied by the indexation factor of 1.019 to determine the rate of $107.99 applicable from 2 February 2026.
|
4 Aug 2025 to 1 Feb 2026 |
Indexation factor |
Duty rate from 2 Feb 2026 |
|---|---|---|
|
$105.98 |
1.019 |
$107.99 |
Historical excise duty rates
The Australian Government data.gov.au website lists Historical excise duty ratesExternal Link.