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EXCISE TAX RATES:

A. ALCOHOL PRODUCTS

PARTICULARS 2017

A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX

1) AD VALOREM TAX RATE - Based on the Net Retail Price (NRP) per
20%
proof (excluding the excise and value-added taxes);

2) SPECIFIC TAX - Per proof liter Php21.63

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 Php292.47

More than Php500.00 Php818.90

2) Still wines and carbonated wines containing 14% of alcohol by volume or


Php35.10
less

3) Still wines and carbonated wines containing more than 14% (of alcohol
Php70.20
by volume) but not more 25% of alcohol by volume

Taxed as
4) Fortified wines containing more than 25% of alcohol by volume
distilled spirits

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 Php23.50

More than Php 50.60 Php23.50

2) If brewed and sold at microbreweries or small establishments such as


Php32.76
pubs and restaurants, regardless of the NRP

B. TOBACCO PRODUCTS

PARTICULARS 2017

(a) Tobacco twisted by hand or reduced into a condition to be consumed in


Php2.05
any manner other than the ordinary mode of drying and curing;
EXCISE TAX RATES:

(b) Tobacco prepared or partially prepared with or without the use of any
Php2.05
machine or instrument or without being pressed or sweetened; and

(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and
Php2.05
sweepings of tobacco;

2. Chewing tobacco unsuitable for use in any other manner Php1.75

3. Cigars

(a) Based on the NRP per cigar (excluding the excise and value-added
20%
taxes), and

(b) Per cigar Php5.85

1. Cigarettes packed by hand Php30.00

2. Cigarettes packed by machine, where the NRP (excluding excise and


VAT) per pack is:

(a) Php11.50 and below Php30.00

(b) More than Php11.50 Php30.00

C. PETROLEUM PRODUCTS
PRODUCT TYPE TAX RATES

Lubricating oils and greases, including but not limited to base stock for lube P 4.50 per liter
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

Processed gas P 0.05 per liter

Waxes and petrolatum P 3.50 per


kilogram

Denatured alcohol, if used for motive power [i.e. one hundred eighty (180) P 0.05 per liter
proof ninety percent (90%) absolute alcohol]. Provided, that unless otherwise
provided by special laws, if the denatured alcohol is mixed with gasoline, the
EXCISE TAX RATES:

excise tax which has already been paid, only the alcohol content shall be
subject to tax

Naphtha, regular gasoline and other similar products of distillation P 4.35 per liter

Naphtha used as raw material in the production of petrochemical products or P 0.00 per liter
as replacement fuel for natural gas-fired combined cycle power plant, in lieu
of locally-extracted natural gas during the non-availability thereof

Leaded premium gasoline P 5.35 per liter

Unleaded premium gasoline P 4.35 per liter

Aviation turbo jet fuel P 3.67 per liter

Kerosene P 0.00 per liter

Kerosene used as aviation fuel P 3.67 per liter

Diesel fuel oil, and on similar fuel oils having more or less the same P 0.00 per liter
generating power

Liquefied Petroleum Gas ; Provided, that if used for motive power, it shall be P 0.00 per liter
taxed at the equivalent rate as the Excise Tax on diesel fuel oil

Asphalt P 0.56 per


kilogram

Bunker fuel oil, and on similar fuel oils having more or less the same P 0.00 per liter
generating power

D. MINERALS AND MINERAL PRODUCTS

PRODUCT TYPE TAX RATES

On coal and coke Ten Pesos (P10.00) per metric ton

All mineral and mineral products Two percent (2%) bases on the actual market value, in the
(non-metallic), quarry resources case of those locally-extracted or produced; and, in the case
of importation or the value used by the Bureau of Customs
in determining tariff and customs duties, net of Excise Tax
and Value-Added Tax.
EXCISE TAX RATES:

On locally-extracted natural gas P0.00


and liquefied natural gas

On indigenous petroleum Three percent (3%) of the fair international market price
thereof

E. AUTOMOBILES AND OTHER MOTOR VEHICLES

OVER UP TO RATE

0 P 600,000 2%

P600,000 P 1,100,000 P 12,000 + 20% in excess of P 600,000

P1,100,000 P2,100,000 P112,000+ 40% in excess of P1,100,000

P2,100,000 over P512,000 + 60% in excess of P2,100,000

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