Excise Tax Rates
1. Alcohol Products
a. Distilled Spirits
Excise Tax Due = Ad valorem tax + Specific tax
Date of Ad valorem tax (Based on net retail price Specific tax (per proof
Effectivity per proof excluding excise tax and vat) liter)
January 1, 2023 22% P59.00
January 1, 2024 22% P66.00
Specific tax rate shall
January 1, 2025 22% be increased by 6% and
every year thereafter
b. Wines
Date of Effectivity Specific Tax (per liter)
January 1, 2023 P59.55
January 1, 2024 P63.12
Specific tax rate shall be increased by 6% and every year
January 1, 2025
thereafter
c. Fermented Liquors
Date of Effectivity Specific Tax (per liter)
January 1, 2023 P41.00
January 1, 2024 P43.00
Specific tax rate shall be increased by 6% and every year
January 1, 2025
thereafter
2. Tobacco Products
a. Heated Tobacco Products
Effectivity Quantity Excise Tax
January 1, 2023 P32.50
Per pack of 20 units or any
January 1, 2024 Specific tax rate shall be
packaging combinations of not
increased by 5% every year
January 1, 2025 more than twenty (20) units
effective January 1, 2024
b. Vapor Products – Nicotine Salt or Salt Nicotine
Effectivity Quantity Excise Tax
January 1, 2023 P52.00
January 1, 2024 Per millimeter or a fraction Rate shall be increased by
thereof 5% every year effective
January 1, 2025
January 1, 2024
c. Vapor Products – Conventional “Freebase” or “Classic Nicotine”
Effectivity Quantity Excise Tax
January 1, 2023 P60.00
January 1, 2024 Per millimeter or a fraction Rate shall be increased by
thereof 5% every year effective
January 1, 2025
January 1, 2024
d. Novel Tobacco Products
Effectivity Quantity Excise Tax
January 1, 2023 P2.60
January 1, 2024 Rate shall be increased by
Per kilogram
4% every year effective
January 1, 2025
January 1, 2024
e. Inspection Fees
Effectivity Inspection Fee Unit of Measure
Heated Tobacco P0.10 1,000 sticks
Vapor Products P0.01 1 ml.
Novel Tobacco Products P0.03 1 kg.
3. Petroleum Products
Effective January
Product Types
1, 2020, onwards
Lubricating oil 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
P10.00
liter and kilogram respectively, of volume capacity or weight
Locally produced or imported oils previously taxed but are
subsequently reprocessed, re-refined or recycled, per liter and
kilogram of volume capacity or weight
1
Excise Tax Rates
Processed gas, per liter of volume capacity
Waxes and petrolatum, per kilogram
Denatured alcohol to be used for motive power, per liter of volume
capacity
Asphalt, per kilogram
Naphtha, regular gasoline, pyrolysis gasoline and other similar
products of distillation, per liter of volume capacity
Unleaded premium gasoline, per liter of volume capacity
Kerosene, per liter of volume capacity P5.00
Aviation turbo jet fuel, aviation gas, per liter of volume capacity
P4.00
Kerosene when used as aviation fuel, per liter of volume capacity
Diesel fuel oil, and on similar fuel oils having more or less the
same generating power, per liter of volume capacity
Liquified petroleum gas used for motive power, per kilogram
P6.00
Bunker fuel oil, and on similar oils having more or less the same
generating power, per liter of volume capacity
Petroleum coke, per metric ton
Liquified petroleum gas, per kilogram P3.00
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 locally extracted natural gas during the non-
availability thereof, per liter of volume capacity P0.00
Liquified petroleum gas, when used as raw material in the production
of petrochemical products, per kilogram
Petroleum coke when used as feedstock to any power generating
facility, per metric ton
4. Automobiles
Net manufacturer’s price/Importer’s selling price Tax rates effective January 1, 2018
Over Up Rate
P0 P600,000 4%
P600,000 P1,000,000 10%
P1,000,000 P4,000,000 20%
P4,000,000 Over 50%
5. Non-essential Goods
Goods Tax Rate
All goods commonly or commercially known as jewelry, whether real or
imitation, pearls, precious and semi-precious stones an imitations thereof;
goods made of, or ornamented, mounted or fitted with, precious metals or
20% based
imitations thereof or ivory (not including surgical and dental instruments,
on the
silver-plated wares, frames or mountings for spectacles or eyeglasses, and
wholesale
dental gold or gold alloys and other precious metals used in filling,
price or
mounting or fitting the teeth); opera glasses and lorgnettes. The term
the value
“precious metals” shall include platinum, gold, silver and other metals of
of
similar or greater value. The term “imitations thereof” shall include
importation
plating and alloys of such metals
Perfumes and toilet waters
Yachts and other vessels intended for pleasure or sports
6. Non-essential Service – Invasive Cosmetic Procedures
Service Tax Rate
Performance of services on invasive procedures 5%
7. Sweetened Beverages
Tax Rate per liter
Products
of volume capacity
Using purely caloric sweeteners, and purely non-caloric sweeteners,
P6.00
or a mix of caloric and non-caloric sweeteners
Using purely high fructose corn syrup or in combination with any
P12.00
caloric or non-caloric sweetener
Using purely coconut sap sugar and purely stevia glycosides Exempt
8. Minerals and Mineral Products
Product Type Tax Rates
Coal and Coke (Domestic and Imported) P150
Nonmetallic Minerals and Quarry Resources 4% based on the actual market value of the
(Locally extracted or produced) gross output thereof at the time of removal
Nonmetallic Minerals and Quarry Resources 4% based on the value used by the Bureau of
(Imported) Customs (BOC) in determining tariff and
2
Excise Tax Rates
customs duties, net of excise tax and
value-added tax
Locally extracted natural gas and liquified
Exempt
natural gas
All Metallic Minerals (locally extracted or
4% based on the actual market value of the
produced copper, gold, chromite and other
gross output thereof at the time of removal
metallic minerals)
4% based on the value used by BOC in
Imported copper, gold, chromite and other
determining tariff and customs duties, net
metallic minerals
of excise tax and value-added tax
6% of the fair international market price
thereof, on the first taxable sale, barter,
exchange or such similar transaction, such
tax to be paid by the buyer or purchased
before the removal from the place of
production. The phrase “first taxable
sales, barter, exchange or similar
transaction” means the transfer of
indigenous petroleum in its original, state
to a first taxable transferee. The fair
On indigenous petroleum international market price shall be
determined in consultation with appropriate
government agency.
For the purpose of this subsection,
“indigenous petroleum” shall include
locally extracted mineral oil, hydrocarbon
gas, bitumen, crude asphalt, mineral gas
and all other similar or naturally
associated substances with the exception of
coal, peat, bituminous shale and/or
stratified mineral products”
NOTE:
In the case of mineral concentrated not traded in commodity exchange in the Philippines
or abroad, such as copper concentrate, the actual market value shall be the world price
quotations of the refined mineral products content thereof prevailing in the said commodity
exchanges, after deducting the smelting, refining and other charges incurred in the
process of converting the mineral concentrates into refined metal traded in those commodity
exchanges.
On minerals and mineral products sold or consigned abroad, the actual cost of ocean
freight and insurance shall be deducted from the tax base.