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 3 August 2026 is 1.020.
Excise duty rates increase in July each year for biodiesel.
Rate reduction considerations
There have been several periods where excise duty rates were reduced:
- From 1 July to 2 August 2026 (1 month), the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel products (except aviation fuels) were reduced by 30.4% of the full rate.
- From 1 April to 30 June 2026 (3 months), the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel products (except aviation fuels) were reduced by 60.9%.
- Fuel excise duty was temporarily reduced from 30 March 2022 to 28 September 2022. This reduction applied to excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels).
Excise duty rates – fuel
Fuel includes everything listed in item 10 (see Table 1 below). It excludes:
- goods listed in item 15 (Table 2)
- waxes
- bitumen.
Note: In Australia, gasoline is more commonly referred to as petrol.
|
Tariff item |
Description |
From 1 April 2026 to 30 June 2026 |
From 1 July 2026 to 2 August 2026 |
From 3 August 2026 |
|---|---|---|---|---|
|
10.1 |
Petroleum condensate |
0.206 |
0.366
|
0.537 |
|
10.2 |
Stabilised crude petroleum oil |
0.206 |
0.366
|
0.537 |
|
10.3 |
Topped crude petroleum oil |
0.206 |
0.366
|
0.537 |
|
10.5 |
Gasoline (other than for use as fuel in aircraft) |
0.206 |
0.366
|
0.537 |
|
10.6 |
Gasoline for use as fuel in aircraft |
0.03556 |
0.03556 |
0.03556 |
|
10.7 |
Blends of gasoline and ethanol |
The amount of duty worked out under section 6G (using $0.206 per litre at step 3) |
The amount of duty worked out under section 6G (using $0.366 per litre at step 3) |
The amount of duty worked out under section 6G (using $0.537 per litre at step 3) |
|
10.10 |
Diesel |
0.206 |
0.366
|
0.537 |
|
10.12 |
Blends of diesel and biodiesel and/or ethanol |
The amount of duty worked out under section 6G (using $0.206 per litre at step 3) |
The amount of duty worked out under section 6G (using $0.366 per litre at step 3) |
The amount of duty worked out under section 6G (using $0.537 per litre at step 3) |
|
10.15 |
Heating oil |
0.206 |
0.366
|
0.537 |
|
10.16 |
Kerosene (other than for use as fuel in aircraft) |
0.206 |
0.366
|
0.537 |
|
10.17 |
Kerosene for use as fuel in aircraft |
0.03556 |
0.03556 |
0.03556 |
|
10.18 |
Fuel oil |
0.206 |
0.366
|
0.537 |
|
10.19A |
LPG, other than LPG exempted from excise duty by section 77HB of the Excise Act 1901 |
0.067 |
0.120 |
0.175 |
|
10.19B |
LNG, other than LNG exempted from excise duty by section 77HB of the Excise Act 1901 |
0.141 |
0.251 |
0.368 |
|
10.19C |
CNG, other than CNG exempted from excise duty by section 77HA of the Excise Act 1901 |
0.141 |
0.251 |
0.368 |
|
10.20 |
Denatured ethanol for use as fuel in an internal combustion engine (rate worked out under section 6H of the Excise Tariff Act 1921) |
0.068 |
0.120 |
0.176 |
|
10.21 |
Biodiesel (rate worked out under section 6J of the Excise Tariff Act 1921) |
0.069 |
0.134 |
0.197 |
|
10.25 |
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) |
0.206 |
0.366 |
0.537 |
|
10.26 |
Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901) |
0.206 |
0.366
|
0.537 |
|
10.27 |
White spirit (other than goods covered by section 77J of the Excise Act 1901) |
0.206 |
0.366
|
0.537 |
|
10.28 |
Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901) |
0.206 |
0.366
|
0.537 |
|
10.30 |
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 $0.206 per litre at step 3) |
The amount of duty worked out under section 6G (using $0.366 per litre at step 3) |
The amount of duty worked out under section 6G (using $0.537 per litre at step 3) |
Excise duty rates – certain petroleum-based products
The following rates are not subject to indexation.
|
Tariff item |
Description |
From 1 July 2023 |
|---|---|---|
|
15.1 |
Petroleum-based oils that are lubricant / fluid / oil products (or their synthetic equivalents) but not greases |
0.142 |
|
15.2 |
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 |
|
15.3 |
Petroleum-based greases and their synthetic equivalents |
0.142 |
|
15.4 |
Petroleum-based oils that are lubricant / fluid / oil products and greases (or their synthetic equivalents) that are recycled for use as greases |
0.142 |
Contact us about excise for more information on calculating excise duty for:
- stabilised crude petroleum oil
- condensate.
Historical excise duty rates
The Australian Government data.gov.au website lists Historical excise duty ratesExternal Link.