EXCISE TAX RATES:
A. ALCOHOL PRODUCTS
NEW TAX RATES based on Republic Act N
PARTICULARS
2013 2014 2015
A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX
1) AD VALOREM TAX RATE - Based on the Net Retail Price
(NRP) per proof (excluding the excise and value-added taxes); 15% 15% 20%
and
2) SPECIFIC TAX - Per proof liter Php20 Php20 Php20 P
B. WINES, per liter of volume capacity
1) Sparkling wines/ champagnes, where the NRP (excluding the
excise and VAT) per bottle of 750ml volume capacity,
regardless of proof is:
Php500.00 or less Php250 Php260 Php270.40 P
More than Php500.00 Php700 Php728 Php757.12 P
2) Still wines and carbonated wines containing 14% of alcohol
Php30.00 Php31.20 Php32.45 P
by volume or less
3) Still wines and carbonated wines containing more than 14%
Php60.00 Php62.40 Php64.90 P
(of alcohol by volume) but not more 25% of alcohol by volume
4) Fortified wines containing more than 25% of alcohol by
Taxed as distilled spirits
volume
C. FERMENTED LIQUORS , per liter of volume capacity
1) If the NRP (excluding excise and VAT) per liter of volume
capacity is:
Php 50.60 and below Php15.00 Php17.00 Php19.00 P
More than Php 50.60 Php20.00 Php21.00 Php22.00 P
2) If brewed and sold at microbreweries or small establishments
Php28.00 Php29.12 Php30.28 P
such as pubs and restaurants, regardless of the NRP
NOTE:
IN CASE OF FERMENTED LIQUORS AFFECTED BY THE "NO DOWNWARD RECLASSIFICATION " PROVISION, THE 4% INCREAS
B. TOBACCO PRODUCTS
NEW TAX RATES bas
PARTICULARS
2013 2014
A. TOBACCO PRODUCTS, per kilogram
1. Tobacco Products
(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the
Php1.75 Php1.82
ordinary mode of drying and curing;
(b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without
Php1.75 Php1.82
being pressed or sweetened; and
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco; Php1.75 Php1.82
2. Chewing tobacco unsuitable for use in any other manner Php1.50 Php1.56
B. CIGARS, per cigar
3. Cigars
(a) Based on the NRP per cigar (excluding the excise and value-added taxes), and 20% 20%
(b) Per cigar Php5.00 Php5.20
C. CIGARETTES , per pack
NE
January 1, July 1, 2018
PARTICULARS 2018 until until
June 30, December D
2018 31, 2019
1. Cigarettes packed by hand Php32.50 Php35.00
2. Cigarettes packed by machine
Php32.50 Php35.00
INSPECTION FEE - There shall be collected inspection fees on leaf tobacco, scrap,
cigars, Cigarettes and other manufactured tobacco and tobacco products as follows:
PRODUCT TYPE
(1) Cigars
(2) Cigarettes
(3) Leaf Tobacco
(4) Scrap and other manufactured tobacco
C. PETROLEUM PRODUCTS
PRODUCT TYPE
January 1
(a) Lubricating oils and greases, including but not limited to base stock for lube oils and greases, high vacuum
distillates, aromatic extracts and other similar preparations, and additives for lubricating oils and greases, whether
such additives are petroleum based or not,per liter and kilogram respectively, of volume capacity or weight
(a.1) Locally produced or imported oils previously taxed but are subsequently reprocessed, re-refined or recycled, per liter and
kilogram of volume capacity or weight.
(b)Processed gas, per liter of volume capacity
Php8
(c)Waxes and petrolatum, per kilogram
(d)Denatured alcohol to be used for motive power , per liter of volume capacity
(e)Asphalt, per kilogram
(f)Naphtha, regular gasoline, pyrolysis gasoline and other similar products of distillation, per liter of volume capacity
(g)Unleaded premium gasoline, per liter of volume capacity
Php7
(h)Kerosene, per liter of volume capacity Php3
(i)Aviation turbo jet fuel,aviation gas, per liter of volume capacity Php4.0
(j)Kerosene when used as aviation fuel, per liter of volume capacity
(k)Diesel fuel oil, and on similar fuel oils having more or less the same generating power, per liter of volume capacity
(l)Liquified petroleum gas used for motive power, per kilogram
(m)Bunker fuel oil, and on similar oils having more or less the same generating power, per liter of volume capacity
Php2
(n)Petroleum coke, per metric ton
(o)Liquified petroleum gas, per kilogram Php1
(p)Naphtha and pyrolysis gasoline, when used as raw material in the production of petrochemical products or in the
refining of petroleum products, or as replacement fuel for natural-gas-fired-combined cycle power plant, in lieu of
lacally-extracted natural gas during the non-availability thereof, per liter of volume capacity
(q)Liquified petroleum gas, when used as raw material in the production of petrochemical products, per kilogram Php0
(r)Petroleum coke when used as feedstock to any power generating facility, per metric ton
D. MINERALS AND MINERAL PRODUCTS
PRODUCT TYPE
Coal and coke (Domestic and Imported) January 1, 2018 - Php50.00
January 1, 2019 - Php100.0
January 1, 2020 - Php150.0
and onwards
Nonmetallic Minerals and Quarry Reources (Locally extracted or produced) Four percent (4%) based on
Nonmetallic Minerals and Quarry Resources (Imported) Four percent (4%) based
tariff and customs duties
Locally-extracted natural gas and liquefied natural gas Exempt
All Metallic Minerals (locally extracted or produced copper, gold, chromite and other metallic minerals) Four percent (4%) based on
Imported copper, gold, chromite and other metallic minerals Four percent (4%) based on
tax and value added tax
On indigenous petroleum Six percent (6%) of the fair i
similar transaction, such tax to
phrase “first taxable sales, bar
original, state to a first taxable
appropriate government agenc
For the purpose o
extracted mineral oil, hyd
similar or naturally assoc
and/or stratified mineral
NOTE:
In the case of mineral concentrates not traded in commodity exchanges in the Philippines or abroad, such as copper concentrate, the
products content thereof prevailing in the said commodity exchanges, after deducting the smelting, refining and other charges incurred
in those commodity exchanges.
E. AUTOMOBILES AND OTHER MOTOR VEHICLES
NET MANUFACTURER'S PRICE/IMPORTER'S SELLING PRICE
OVER UP TO
0 Php600,000
Php600,000 Php1,000,000
Php1,100,000 Php4,000,000
Php4,000,000 over
F. NON-ESSENTIAL GOODS
Twenty percent (20%) based on the wholesale price or the value of importation
used by the Bureau of Customs in determining Tariff and Customs Duties, net of
Excise and Value-Added taxes
G. SWEETENED BEVERAGES (RA 10963-TRAIN Law)
PRODUCT TAX RATE
Per Liter of Volume
Capacity
Using purely caloric sweeteners, and purely non-caloric sweeteners, or a mix of caloric Php6.00
and non-caloric sweeteners
Using purely high fructose corn syrup or in combination with any caloric or non-caloric Php12.00
sweetener
Using purely coconut sap sugar and purely steviol glycosides Exempt
H. INVASIVE COSMETIC PROCEDURES - (RA 10963-TRAIN Law)
SERVICE
Performance of Services on Invasive Cosmetic Procedures