New excise duty rates for alcohol from 1 July 2025

The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages took place on 1 July 2025.

The annual adjustment is based on movements in the Consumer Price Index excluding credit services over the 12-month period up to 31 March 2025.

The rates are summarised below.

Description

Current excise rate (GST excl.) to 30 June 2025

New excise rate (GST excl.) from 1 July 2025

Containing more than 1.15 % vol., but not more than 2.5 % vol.

55.351 cents per litre of beverage

56.747 cents per litre of beverage

Containing more than 2.5 % vol., but not more than 6 % vol.

$36.905 per litre of alcohol

$37.836 per litre of alcohol

Containing more than 6 % vol., but not more than 9 % vol.

$2.9524 per litre of beverage

$3.0268 per litre of beverage

Containing more than 9 % vol., but not more than 14 % vol.

$3.6905 per litre of beverage

$3.7836 per litre of beverage

Containing more than 14 % vol., but not more than 23 % vol.

$67.220 per litre of alcohol

$68.915 per litre of alcohol

Containing more than 23 % vol.

$67.220 per litre of alcohol

$68.915 per litre of alcohol

The Legislative Instrument that provides for new rates as set out in the Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2025 (PDF, 229 KB).

For how these excise rates are applied to various alcohol products, see the Excise and Excise-Equivalent Duties Table, available at Working Tariff Document. Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2025 will be subject to the new rates.

For further information, see: 

These pages have been updated to incorporate the new rates, which came into effect on 1 July 2025. For further information, contact Customs on 0800 428 786 (0800 4 CUSTOMS).

New Pae Ora (Healthy Futures) Agency Levy rates for alcohol from 1 July 2025 

The annual adjustment to the levy rates on alcoholic beverages took place on 1 July 2025. 

The new levy rates are below.

Class 

Pae Ora Levy rates from 1 July 2024

New Pae Ora Levy rates from 1 July 2025

A – 1.15–2.5 % alcohol 

0.7450 cents per litre

 0.7890 cents per litre

B – 2.5–6 % alcohol 

2.3476 cents per litre

 2.4471 cents per litre

C – 6–9% alcohol 

3.9732 cents per litre

 4.2078 cents per litre

D – 9–14% alcohol 

4.9665 cents per litre

 5.2597 cents per litre

E – 14–23% alcohol 

8.6657 cents per litre

 9.3323 cents per litre

F – more than 23% alcohol 

18.5936 cents per litre

 20.2587 cents per litre

The Legislative Instrument that provides these new rates is Pae Ora (Healthy Futures) Alcohol Levy Order 2025

Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2025 will be subject to the new rates.

For further information: