Current excise tax rates

Current excise tax rates on alcohol

The excise tax for different alcohol products (GST excluded) from 1 July 2018 is found below:



  Excise Rate

  All low-alcohol beverages

     1.15% or less ABV

    No excise levied

     >1.15% but not more than 2.5% ABV

    44.140 cents per litre of alcohol


    >2.5% ABV

    $29.432 per litre of alcohol

  Wine of fresh grapes and  vermouth

    >14% ABV, fortified by the additional

    spirit or any substance containing spirits

    $53.605 per litre of alcohol


    Other (e.g. table wine)

    $2.9432 per litre of beverages

 Other fermented beverages

  (e.g.  cider, perry, mead)

 Spirit (including RTD-spaced RTDs)

  Liqueurs and cordials

    >2.5% but not more than 6% ABV

    $29.432 per litre of alcohol

    >6% but not more than 9% ABV

    $2.3545 per litre of beverages

    >9% but not more than 14% ABV

    $2.9432 per litre of beverages

   >14% ABV

    $53.605 per litre of alcohol


Notes to source of reference:

Excise tax rate- Excise and Excise-equivalent Duties Table (effective from 1 July 2018)