Alcohol Excise Calculator
Convert product volume and ABV into litres of alcohol, then apply the current ATO spirits and RTD rate.
ATO rate from 3 August 2026: $110.15/LAL for items 2, 3.2, 3.10; $102.87/LAL for brandy (3.1).
For spirits and other excisable beverages, including spirit-based RTDs. Beer uses separate tariff rates and a 1.15% alcohol concession; eligible wine is generally subject to WET instead.
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What this estimate includes
- Converts finished-product volume and ABV to litres of alcohol.
- Applies the ATO tariff item 2, 3.2 and 3.10 rate effective 3 August 2026 (plus a brandy 3.1 preset).
- Shows excise per product litre and approximate standard drink.
- Explicitly excludes beer-rate concessions and Wine Equalisation Tax.
Frequently asked questions
What alcohol products does this estimate cover?
It covers spirits and other excisable beverages taxed per litre of alcohol under tariff item 2 and subitems 3.1 (brandy), 3.2 and 3.10, including spirit-based ready-to-drink products.
Does this calculate beer excise?
No. Beer has separate rates by strength and container type and duty generally applies only above the first 1.15% ABV.
Does Australian wine use this excise rate?
Generally no. Eligible wine is subject to Wine Equalisation Tax rather than the spirits excise calculation.
How often do alcohol excise rates change?
Most alcohol excise rates are indexed twice yearly. Check the linked ATO rate table before lodging an excise return.
Tax Accuracy & Sources
Spirits and other excisable beverages under tariff item 2 and subitems 3.1 (brandy), 3.2 and 3.10. Excludes beer, wine/WET, remissions, refunds and licensing requirements.