ato logo
Search Suggestion:

Excise duty rates for tobacco

Current rates for tobacco manufactured or imported into Australia and a link to historic rates.

Last updated 21 February 2024

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 1 March 2024 is 1.028.

In addition to ordinary indexation, tobacco excise and excise-equivalent customs duty will also increase by an additional 5% per year for 3 years starting 1 September 2023.

There will also be an alignment of the tax treatment of tobacco products subject to the per kilogram excise and excise-equivalent customs duty (such as roll-your-own tobacco) with the manufactured per-stick rate, by progressively lowering the ‘equivalisation weight’ from 0.7 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 following 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



From 1 September 2023 to 29 February 2024

From 1 March 2024


In stick form not exceeding in weight 0.8 grams per stick actual tobacco content

$ per stick





  • not in stick form
  • in stick form exceeding in weight 0.8 grams per stick actual tobacco content

$ per kg of tobacco content




Blended tobacco goods


The amount of duty worked out under section 6AAC

The amount of duty worked out under section 6AAC

Past excise duty rates

You can find the historical excise duty ratesExternal Link on the Australian Government website.