New excise duty rates for alcohol from 1 July 2026
11.00am 05 June 2026
The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages will take place on 1 July 2026.
The annual adjustment is based on movements in the Consumers Price Index All Groups (less credit services subgroup) over the 12-month period ended 31 March 2026.
The rates are summarised in the table below.
|
Description |
Current excise rate (GST excl.) to 30 June 2026 |
New excise rate (GST excl.) from 1 July 2026 |
|---|---|---|
|
Containing more than 1.15 % vol., but not more than 2.5 % vol. |
56.747 cents per litre of beverage |
58.492 cents per litre of beverage |
|
Containing more than 2.5 % vol., but not more than 6 % vol. |
$37.836 per litre of alcohol |
$38.999 per litre of alcohol |
|
Containing more than 6 % vol., but not more than 9 % vol. |
$3.0268 per litre of beverage |
$3.1199 per litre of beverage |
|
Containing more than 9 % vol., but not more than 14 % vol. |
$3.7836 per litre of beverage |
$3.8999 per litre of beverage |
|
Containing more than 14 % vol., but not more than 23 % vol. |
$68.915 per litre of alcohol |
$71.034 per litre of alcohol |
|
Containing more than 23 % vol. |
$68.915 per litre of alcohol |
$71.034 per litre of alcohol |
The Legislative Instrument that provides for these new rates is set out in the Excise and Excise-equivalent Duties Table (Alcoholic Beverages Indexation) Amendment Order 2026 (PDF, 238 KB)
Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2026 will be subject to the new rates.
More information
- Allowances and charges
- What is excise
- Contact Customs on 0800 428 786 (0800 4 CUSTOMS)
Pae Ora (Healthy Futures) Agency Levy
The annual adjustment to the levy rates on alcoholic beverages is due to take place on 1 July 2026. We will communicate the new rates once we have been advised of them by the Ministry of Health.