Alcohol Tax Guide — Excise Duty, Customs, and GST on Alcohol in NZ
the alcohol excise taxation in New Zealand. The guide covers the excise duty rates for the beer, the wine, and the spirits, the customs duty on the imported alcohol, the GST at the 15% rate, and the duty-free import concessions.
Excise Duty Rates
The alcohol excise duty in New Zealand is applied at the production level based on the alcohol content and the product type. The excise rates for the 2025-26: the beer — $0.5849 per litre per 1% of the alcohol content for the beer over 1.15% ABV, the wine — $3.4208 per litre for the wine up to 14% ABV (the additional 71 cents per litre for the 14-18% ABV), and the spirits — $67.4881 per litre of the pure alcohol. The excise duty is indexed annually using the Consumer Price Index. The excise duty drawback is available for the exported alcohol products. See our Excise Duties Guide → for the comprehensive excise rules.
Customs Duty and GST on Imports
The imported alcohol is subject to the customs duty in addition to the excise-equivalent duty. The customs duty rates vary based on the product category and the country of origin. The GST at 15% applies to the total value (the product price plus the duty plus the transport). The personal import concessions for the alcohol: up to 4.5 litres of the wine or the beer and 3 litres of the spirits per person per 3-month period duty-free. The alcohol imported above the concession limits is subject to the full duty and the GST at the border. See our GST Guide → for the import GST rules.