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How much to pay

WET is calculated on the taxable value of assessable dealings such as sales, imports and applications to own use.

Last updated 18 March 2025

WET is 29% of the taxable value of 'assessable dealings', such as sales, imports and own use of wine.

The taxable value of a wholesale sale is the price for which the wine is sold, before WET and GST are applied.

Depending on individual contracts of sale, the price for which the wine is sold may:

  • include amounts such as freight costs
  • be decreased by settlement discounts or volume rebates.

Wholesale sales

How to calculate WET and GST on wholesale sales.

Retail sales and own use

Check which method works for your circumstances to calculate WET on retail sales and applications to own use of wine.

Non-arm's length sales

A wine's taxable value must be based on prices that would be used if the transaction was at arm's length.

Imported wine

The Department of Home Affairs collects WET on wine imported into Australia.

QC22749