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