Excise duty rates for fuel and petroleum products

Check the current excise duty rates for fuel and petroleum products, including gaseous fuels.

Last updated 28 January 2026

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 Fuel and petroleum excise and key terms.

We express excise duty rates per litre, kilolitre or kilogram of product for fuel and petroleum products, including gaseous fuels.

When rates change

Excise duty rates for fuel and petroleum products (excluding aviation fuels and certain petroleum-based items) are indexed twice a year – in February and August – in line with the upward movement of the consumer price index (CPI)External Link. The CPI indexation factor for rates from 2 February 2026 is 1.019.

Excise duty rates increase in July each year for biodiesel.

The excise duty rates may also change due to other law changes.

Note: From 30 March to 28 September 2022, the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels) were temporarily reduced. These rates returned to the full rate on 29 September 2022.

Excise duty rates – fuel

Fuel includes everything listed in item 10 (see Table 2 below). It excludes:

goods listed in item 15 (Table 3)
waxes
bitumen.

Note: In Australia, gasoline is more commonly referred to as petrol.

Table 2: Fuel rates
Tariff item	Description	From 4 August 2025 to 1 February 2026	From 2 February 2026
10.1 Unit: $ per litre	Petroleum condensate	0.516	0.526
10.2 Unit: $ per litre	Stabilised crude petroleum oil	0.516	0.526
10.3 Unit: $ per litre	Topped crude petroleum oil	0.516	0.526
10.5 Unit: $ per litre	Gasoline (other than for use as fuel in aircraft)	0.516	0.526
10.6 Unit: $ per litre	Gasoline for use as fuel in aircraft	0.03556	0.03556
10.7 Unit: $ per litre	Blends of gasoline and ethanol	The amount of duty worked out under section 6G (using $0.516 per litre at step 3)	The amount of duty worked out under section 6G (using $0.526 per litre at step 3)
10.10 Unit: $ per litre	Diesel	0.516	0.526
10.12 Unit: $ per litre	Blends of diesel and biodiesel and/or ethanol	The amount of duty worked out under section 6G (using $0.516 per litre at step 3)	The amount of duty worked out under section 6G (using $0.526 per litre at step 3)
10.15 Unit: $ per litre	Heating oil	0.516	0.526
10.16 Unit: $ per litre	Kerosene (other than for use as fuel in aircraft)	0.516	0.526
10.17 Unit: $ per litre	Kerosene for use as fuel in aircraft	0.03556	0.03556
10.18 Unit: $ per litre	Fuel oil	0.516	0.526
10.19A Unit: $ per litre	LPG, other than LPG exempted from excise duty by section 77HB of the Excise Act 1901	0.169	0.172
10.19B Unit: $ per kilogram	LNG, other than LNG exempted from excise duty by section 77HB of the Excise Act 1901	0.354	0.360
10.19C Unit: $ per kilogram	CNG, other than CNG exempted from excise duty by section 77HA of the Excise Act 1901	0.354	0.360
10.20 Unit: $ per litre	Denatured ethanol for use as fuel in an internal combustion engine (rate worked out under section 6H of the Excise Tariff Act 1921)	0.169	0.172
10.21 Unit: $ per litre	Biodiesel (rate worked out under section 6J of the Excise Tariff Act 1921)	0.172	0.175
10.25 Unit: $ per litre	Liquid aromatic hydrocarbons consisting principally of benzene, toluene or xylene or mixtures of them (other than goods covered by section 77J of the Excise Act 1901)	0.516	0.526
10.26 Unit: $ per litre	Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901)	0.516	0.526
10.27 Unit: $ per litre	White spirit (other than goods covered by section 77J of the Excise Act 1901)	0.516	0.526
10.28 Unit: $ per litre	Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901)	0.516	0.526
10.30 Unit: $ per litre	Blends of one or more of the above goods (with or without other substances) not elsewhere included that can be used as fuel in an internal combustion engine (other than goods covered by section 77J of the Excise Act 1901)	The amount of duty worked out under section 6G (using $0.516 per litre at step 3)	The amount of duty worked out under section 6G (using $0.526 per litre at step 3)

Excise duty rates – certain petroleum-based products

The following rates are not subject to indexation.

Table 3: Excise duty rates – Certain petroleum-based products other than those products for use as a fuel, exempt oils and hydraulic fluids
Tariff item	Description	From 4 August 2025 to 1 February	From 2 February
15.1 Unit: $ per litre	Petroleum-based oils that are lubricant / fluid / oil products (or their synthetic equivalents) but not greases	0.142	0.142
15.2 Unit: $ per litre	Petroleum-based oils that are lubricant / fluid / oil products and greases (or their synthetic equivalents) that are recycled for use as oils that are lubricant / fluid / oil products but not greases	0.142	0.142
15.3 Unit: $ per kilogram	Petroleum-based greases and their synthetic equivalents	0.142	0.142
15.4 Unit: $ per kilogram	Petroleum-based oils that are lubricant / fluid / oil products and greases (or their synthetic equivalents) that are recycled for use as greases	0.142	0.142

stabilised crude petroleum oil
condensate.

Historical excise duty rates

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

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