Update on excise duty and levy rates for alcohol from 1 July 2025
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 took place on 1 July 2025. This notice updates some information about how to use the figures published previously and covers the details for the Pae Ora levy.
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 (PDF, 289 KB). 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:
- see Allowances and Charges
- contact Customs on 0800 428 786 (0800 4 CUSTOMS).