New excise duty and levy rates for alcohol from 1 July 2025
The annual adjustment to the excise and excise-equivalent duty rates and levy rates on alcoholic beverages will take place on 1 July 2025.
New excise duty rates for alcohol from 1 July 2025
The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages will take 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 as:
|
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.
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 What is excise and the Allowances and charges sections which is being updated to incorporate the new rates to come into effect on 1 July 2025. For further information please contact Customs on 0800 428 786 (0800 4 CUSTOMS).
New Pae Ora (Healthy Futures) Agency Levy rates for alcohol
The annual adjustment to the levy rates on alcoholic beverages is due to take place on 1 July 2025. We will communicate the new rates once we have been advised of them by the Ministry of Health.