Current excise tax rates

The excise tax for different alcohol products (GST excluded) effective from 1 July 2020 is found below:

  Types

  Alcohol by volume (ABV)

  Excise Rate

  All low-alcohol beverages

     < 1.15% ABV

    No excise levied

1.15% ABV - 2.5% ABV

    45.929 cents per litre of beverage

  Beer

     ≥ 1.15% ABV - 2.5% ABV

    45.929 cents per litre of beverage

 

    > 2.5% ABV

    $30.624 per litre of alcohol

 Wine of fresh grapes and vermouth

 

    >14% ABV

      $55.777 per litre of alcohol

    Other (e.g. table wine)

    $3.0624 per litre of beverage

 Other fermented beverages (e.g.  cider, perry, mead)

 Spirit

RTDs

 Liqueurs and cordials

>1.15% ABV - 2.5% ABV 45.929 cents per litre of beverage

    > 2.5% ABV - 6% ABV

    $30.624 per litre of alcohol

    > 6% ABV - 9% ABV

    $2.4499 per litre of beverage

    > 9% ABV - 14% ABV

    $3.0624 per litre of beverage

   > 14% ABV - 23% ABV

    $55.777 per litre of alcohol

> 23% ABV $55.777 per litre of alcohol

 

Notes to the source of reference:

Excise and Excise-equivalent Duties Table (effective from 1 July 2020) https://www.customs.govt.nz/globalassets/documents/tariff-documents/working-tariff-document-2018/excise-duties.pdf