Australia Excise Duties Guide

Australian excise duties. The guide covers: the fuel excise — the 'fuel excise' is the 'excise duty' imposed under the 'Excise Act 1901' and the 'Excise Tariff Act 1921' on the 'fuel' (the 'petrol', the 'diesel', the 'LPG', the 'CNG', the 'ethanol', the 'biodiesel') that is 'produced in Australia'; the 'fuel excise rate' for the 'petrol' and the 'diesel' is approximately 47.7 cents per litre (from the 1 February 2025 — the 'excise rate is indexed twice per year' on the '1 February' and the '1 August'); the 'fuel excise' is 'collected by the ATO' from the 'fuel producers' and the 'fuel importers'; the 'fuel excise' is 'refunded' through the 'fuel tax credits' (the 'FTC') for the 'businesses' that use the 'fuel in the eligible activities' (the 'off-road activities' and the 'heavy vehicles'); the alcohol excise — the 'alcohol excise' is the 'excise duty' on the 'alcohol' (the 'beer', the 'spirits', and the 'other alcoholic beverages') that is 'produced in Australia'; the 'alcohol excise rates' vary by the 'alcohol type' and the 'alcohol content' (the 'ABV' — the 'alcohol by volume'); the 'beer excise' rates: (i) the 'beer with the ABV below 3.5%' — approximately $49.00 per litre of alcohol, (ii) the 'beer with the ABV above 3.5%' — approximately $99.00 per litre of alcohol; the 'spirits excise' rate: the 'spirits' (the 'whisky', the 'vodka', the 'gin', the 'rum') — approximately $110.00 per litre of alcohol; the 'other alcohol' (the 'ready-to-drink beverages', the 'liqueurs') — approximately $110.00 per litre of alcohol; the 'wine' is NOT subject to the 'excise duty' — the 'wine' is subject to the 'Wine Equalisation Tax (the 'WET')' at the '29% rate'; the tobacco excise — the 'tobacco excise' is the 'excise duty' on the 'tobacco products' (the 'cigarettes', the 'cigars', the 'loose tobacco', the 'chewing tobacco') that are 'produced in Australia'; the 'tobacco excise rate' for the 'cigarettes' is approximately $1.15 per stick (the 'indexed rate') — the 'indexation' of the 'tobacco excise' is 'twice per year' (the '1 February' and the '1 August') at the 'CPI indexation' plus the 'additional 12.5% per year' (the 'tobacco excise indexation' under the 'tobacco excise reform'); the 'loose tobacco' excise rate is approximately $1.50 per gram; the excise refunds and the concessions — the 'excise refund' for the 'eligible businesses' includes: (i) the 'fuel tax credits' (the 'refund of the fuel excise' for the 'businesses using the fuel in the eligible activities'), (ii) the 'excise refund for the producers of the alcohol' (the 'excise refund of up to $350,000 for the 'small beer and the distilled spirits producers' — the 'craft brewery' and the 'craft distillery' refund), (iii) the 'customs duty refund for the imported goods' that are 'exported' (the 'drawback' of the 'customs duty').

Fuel Excise Rates

Petrol & diesel: Approximately 47.7 cents per litre (from the 1 February 2025). The 'excise rate' is 'indexed twice per year'.
LPG & CNG: The 'LPG excise rate' is approximately 14.9 cents per litre. The 'CNG excise rate' is approximately 14.1 cents per kilogram.
Fuel tax credits: The 'businesses' can claim the 'fuel tax credits' for the 'fuel used in the off-road activities' (the 'full excise rate') and the 'heavy vehicles on the public roads' (the 'excise rate minus the road user charge').

For the fuel tax credits and the eligible activities, see our Fuel Tax Credits Guide →.

Alcohol & Tobacco Excise

Beer excise: $49.00 per litre of alcohol for the 'beer below 3.5% ABV' and $99.00 per litre of alcohol for the 'beer above 3.5% ABV'.
Spirits excise: Approximately $110.00 per litre of alcohol for the 'spirits' (the 'whisky', the 'vodka', the 'gin').
Tobacco excise: Approximately $1.15 per stick for the 'cigarettes'. The 'indexation' is 'CPI + 12.5% per year'.
Craft producer refund: The 'excise refund' of up to $350,000 for the 'small beer and the spirits producers'.

For the Wine Equalisation Tax (WET) and the wine producer rebate, see our Wine Equalisation Tax Guide →.