Excise duty rates for alcohol

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 alcohol excise and key terms.

We express excise duty rates per litre of alcohol (LAL) for alcoholic products.

When rates change

The law indexes the excise duty rates for alcohol twice a year, based on the upward movement of the consumer price index (CPI). The Australian Bureau of Statistics (ABS) is responsible for determining and publishing the CPI on or before the last Wednesday of the month following the relevant quarter. The current schedule of release dates can be found on the ABS websiteExternal Link.

Usually, indexation occurs on 1 February and 1 August. However, when the ABS doesn't publish the CPI figure at least 5 days before indexation day, under the law, indexation day is effectively pushed back to the fifth day after publication.

As CPI for this quarter will only be published in late July 2024, indexation day is delayed. The table below reflects the release dates and the relevant indexation days.

The CPI indexation factor for rates from 5 August 2024 is 1.020. Find out how rates are determined.

The excise duty rates may also change due to other law changes. The items in the following tables don't apply to beverages you make for personal use, using non-commercial facilities and equipment, except for distilled spirits and beverages containing distilled spirits.

Wine is not an excisable beverage – it is subject to wine equalisation tax (WET).

Use the right rate

There are different excise duty rates for your alcoholic products depending on the alcohol content.

For beer, it also depends on the size and design of the container you package it in and if you produce it in commercial premises or a brew on premises shop.

Remember to apply the right rate to product that is delivered before and from the effective date (that is, the date the excise duty rate changes) when you lodge your return.

See how to calculate excise duty on excisable alcohol.

Alcohol rates for beer

Excise duty on beer is payable on the alcohol content above 1.15% by volume in your finished product.

Alcohol rates for spirits and other excisable beverages

How rates are determined

We determine the new rates by applying the indexation factor to the most recently published rates.

The indexation factor is calculated by dividing the most recent June or December quarter CPI number (determined and published by the ABSExternal Link)by the previous highest June or December quarter CPI number occurring after the June 1983 quarter.

For example, the indexation factor for August 2024 was determined by dividing the June quarter 2024 (most recent to August 2024; 138.8) by the December quarter 2023 (June or December quarter with the highest value prior to June 2024; 136.1) to get 1.020.

This indexation factor is applied to the current duty rate to determine the new duty rate.

For example, the duty rate for tariff item 2 ‘other excisable beverages not exceeding 10% by volume of alcohol’ was $101.85 for the period 5 February 2024 to 4 August 2024. This rate of $101.85 is multiplied by the indexation factor of 1.020 to determine the rate of $103.89 applicable from 5 August 2024.

Historical excise duty rates

The Australian Government data.gov.au website lists Historical excise duty ratesExternal Link.