EXCISE TAX RATES:

ALCOHOL RELATED
Sec. 141-143 01/01/2020 23/01/2020 01/01/2021 01/01/2022 01/01/2023 01/01/2024 REMARKS
PRODUCTS ISSUANCES

Sec 141 DISTILLED SPIRITS (per Proof Liter)

a) Ad Valorem Tax
Based on Net Retail
Price (NRP) per
20% 22% 22% 22% 22% 22% 22%
proof (excluding
the excise and
value-added taxex)

Effective
1/1/2025,
the
speci몭c
(b) Speci몭c Tax Per tax rate
24.34 42.00 47.00 52.00 59.00 66.00
proof liter shall be
increased
by 6%
every year
thereafter

Sec 142 WINES (speci몭c tax per Liter)

Sparkling
wines/champagnes
where the NRP
(excluding the
excise and VAT) per
bottle of 750 ml 328.98
volume capacity, EXCISE TAX
regardless of proof RATE AS PER
Effective REPUBLIC
is:
1/1/2025, ACT 11467
the (REVENUE
(a) P500.00 or less 50.00 53.00 56.18 59.55 63.12 speci몭c REGULATION
tax rate 7-2021)
(b) More than shall be
921.15
P500.00 increased
by 6%
Still wines 14% or every year
39.48
less thereafter

Still wines more

than 14% but not 78.96
more than 25%

Forti몭ed wines-
Taxed as Distilled Spirit
more than 25%

Sec 143 FERMENTED LIQUORS (speci몭c tax per Liter)

Fermented Liquors
regardless if
Effective
manufactured in
1/1/2025,
factories or sold
the
and brewed at
speci몭c
micro-breweries or
tax rate
small 26.43 35.00 37.00 39.00 41.00 43.00
shall be
establishments
increased
such as pubs and
by 6%
restaurants, except
every year
tuba, basi, tapuy
thereafter
and similar
fermented liquors

January
RELATED
Sec. 144-146 TOBACCO PRODUCTS January 1, 2020 23, 2021 2022 2023 2024 REMARKS
ISSUANCES
2020
Sec. 144 (A)TOBACCO PRODUCTS (per Kilo)

a. Tobacco twisted by hand 2.31 2.31 2.50 2.50 2.60 2.70

b. Tobacco prepared or partially

2.31 2.31 2.50 2.50 2.60 2.70 RA 10351
prepared
RMC 90-
2012
c. Fine-cut shorts & refuse, scraps,
2.31 2.31 2.50 2.50 2.60 2.70 Tax Rate shall be RR 17-2012
clippings, stems & sweepings
increased by 4%
every year
d. Chewing tobacco 1.97 1.97 2.05 2.13 2.21 2.30

RA 11900
RMC 118-
e. Novel Tobacco Product 2.50 2.60 2.70
2022
RR 14-2022

(B) HEATED TOBACCO PRODUCTS

(per Pack)

Effective
1/1/2024, the
RA 11467
Per pack of twenty (20) units or any speci몭c tax rate
RMC 8-
packaging combinations of not 10.00 25.00 27.50 30.00 32.50 34.13 shall be
2021
more than twenty (20) units increased by 5%
RR 7-2021
every year
thereafter

( C) VAPOR PRODUCTS

(a) Nicotine Salt and Salt Nicotine Effective

37.00 42.00 47.00 52.00 54.60
per milliliter 1/1/2024, the
RA 11467
P10/ml and speci몭c tax rate
RMC 8-
P50.00+P10 for shall be
(b) Conventional "Freebase" or 2021
every add'l 10ml increased by 5%
'Classic' Nicotine 45.00 50.00 55.00 60.00 63.00 RR 7-2021
every year
per 10 milliliter thereafter

Sec 145 (A) CIGARS (per Stick) Per Cigar

(a) Ad Valorem Tax Based on Net

Retail Price
20% 20% 20% 20% 20% 20% 20%
(excluding the excise and value-
added taxes)

RA 11346
Effective
RMC 92-
1/1/2024, the
2019
speci몭c tax rate
(b) Speci몭c Tax Per Cigar 6.57 6.57 6.83 7.10 7.38 7.75 shall be
increased by 5%
every year
thereafter

(B) CIGARETTES (per Pack) per Pack

Effective
(a) Cigarettes packed by hand 1/1/2024, the
speci몭c tax rate RA 11346
45.00 45.00 50.00 55.00 60.00 63.00 shall be RMC 92-
increased by 5% 2019
(b) Cigarettes packed by machine every year
thereafter

Sec 146 INSPECTION FEE (speci몭c tax)

a. Leaf Tobacco (per kg) 0.02

RA 10351
b. Scrap and other manufactured
0.03 RMC 90-
tobacco (per kg)
2012

c. Chewing Tobacco (per kg) 0.03

d. Novel Tobacco Product (per kg) 0.03

RA 11346
e. Heated Tobacco (per 1000 sticks
0.10 RMC 92-
or fraction thereof)
2019
 f. Vapors (per milliliter of liquid) 0.01

g. Cigars (per 1000 piece or fraction

0.50
thereof) RA 10351
RMC 90-
h. Cigarettes (per 1000 sticks or 2012
0.10
fraction thereof)

January January
Sec. 148 PETROLEUM PRODUCTS 2021 2022 2023 2024 REMARKS
1, 2020 23, 2020

a. Lubricating oils & greases, basestock, high vacuum distilates,

10.00
aromatic extracts, additives & other similar prep. (per Kg)

b. Processed gas (per Liter) 10.00

c. Waxes and petrolatum, mineral oil (per Kg) 10.00

d. Denatured alcohol to be used for rnotive power (per Liter) 10.00

e. Asphalts (per Kg) 10.00

f. Naphtha, regular gasoline, pyrolisis gasoline and other sirnilar

10.00
products of distillation (per Liter)

g. Unleaded premium gasoline (per Liter) 10.00

h. Kerosene (per Liter) 5.00

EXCISE TAX
RATE AS PER
i. Aviation turbo jet fuel, aviation gas (per Liter) 4.00 REPUBLIC
ACT 10963
j. Kerosene, when used as aviation fuel (per Liter) 4.00 (REVENUE
REGULATION
2-2018)
k. Diesel fuel oil, and on similar fuel oils having more or less the same
6.00
generating power (per Liter)

l. Lique몭ed petroleum gas used for motive power (per Kg) 6.00

m. Bunker fuel oil (IFO) & similar generating Power (feedstock) (per
6.00
Liter)

n. Petroleum coke (per MT) 6.00

o. Lique몭ed petroleum gas (per Kg) 3.00

p. Naphtha and pyrolysis gasoline (per Liter) 0.00

q. Lique몭ed petroleum gas as raw material of petrochemical (per Kg) 0.00

r. Petroleum coke as feedstock (per MT) 0.00

January 1, January 23,

Sec. 149 AUTOMOBILE 2021 2022 2023 2024 REMARKS
2020 2020

Up to P600,000 4%

Over P600,000 to P1,000,000 10%

Tax is based on
Net Manufacturer's/Importer's Selling
Over P1,000,000 to
20% Price
P4,000,000
(Ad Valorem)
AS PER REPUBLIC ACT 10963
Over P4,000,000 50%
(REVENUE REGULATION 5-2018)
EFFECTIVE JANUARY 1, 2018
Hybrid Fifty percent (50%) of applicable excise tax rate

Purely Electric and Pick-ups EXEMPT

 NON-ESSENTIAL
Sec 150 January 1, 2020 January 23, 2020 2021 2022 2023 2024 REMARKS
GOODS

a. Jewelries

b. Perfumes & toilet

Twenty percent (20%) based on the wholesale price or the value of importation used by the EXCISE TAX RATE AS PER
waters
Bureau of Customs in determining Tariff and Customs Duties, net of Excise and Value-Added REVENUE REGULATION 9-
taxes 2023)
c. Yachts & other
vessels intended for
pleasure

NON-ESSENTIAL January 1, January 23,

Sec. 150A 2021 2022 2023 2024 REMARKS
SERVICES 2020 2020

EXCISE TAX RATE AS PER REPUBLIC ACT

Invasive Cosmetic
Five (5%) Tax is based on Gross Receipts from performance of services 10963
Procedures
(REVENUE REGULATION 2-2019)

January January
Sec. 150B SWEETENED BEVERAGES 2021 2022 2023 2024 REMARKS
1, 2020 23, 2020

Tax base on per Liter of volume capacity

EXCISE TAX
1. Purely caloric sweeteners & purely non-caloric sweeteners or RATE AS PER
6.00
mix of caloric and non-caloric sweeteners REPUBLIC ACT
10963
2. Purely High Fructose Corn Syrup (HFCS) or in combination with (REVENUE
12.00 REGULATION
any caloric and non-caloric sweetener
20-2018)
3. Purely coconut sap sugar and purely steviol glycosides EXEMPT

SEC. 151 MINERAL PRODUCTS January 1, 2020 January 23, 2020 2021 2022 2023 2024 REMARKS

1. Domestic and Imported Coal

Php150.00 per metric ton
and Coke

2. Non-Metallic Minerals and

Quarry Resources

a. Locally extracted or 4% based on the actual market value of the gross output thereof at the time of
produced removal

4% based on the value used by the Bureau of Customs (BOC) in determining

b. Imported
tariff and customs duties, net of excise tax and VAT

c. Locally extracted natural gas

Exempt EXCISE TAX RATE AS PER
and lique몭ed natural gas
REPUBLIC ACT 10963
(REVENUE REGULATION 1-
3. Metallic Minerals 2018)

a. Locally extracted or
produced copper, gold, 4% based on the actual market value of the gross output thereof at the time of
chromite and other metallic removal
minerals)

b. Imported copper, gold,

4% based on the value used by the Bureau of Customs (BOC) in determining
chromite and other metallic
tariff and customs duties, net of excise tax and VAT
minerals)
 6% of the fair international market price thereof, on the 몭rst sale, barter,
Indigenous Petroleum exchange or such similar transaction, such tax to be paid by the buyer or
purchaser before removal from the place of production

[return to index]

REVENUE ISSUANCES ON EXCISE TAXES

1. ALCOHOLPRODUCTS

Prescribing Supplemental Guidelines

RMO No. 16-2023
and Procedures on the Implementation
(/images/bir_몭les/internal_communications_3/2023/Full%20Text/RMO%20No.%2016- 02/06/2023
of Revenue Memorandum Order (RMO)
2023%20FINAL.pdf)
No. 40 2022

RMO No. 35-2002 Guidelines in Processing ATRIG for

10/28/2022
(/images/bir_몭les/internal_communications_3/2022/Full%20Text/RMO%20No.%2035-2022_copy.pdf) Excise and Value-Added Tax Purposes

Guidelines in the conduct of

enforcement operations, forfeiture and
RMO No. 40-2022 prosecution of cases on
09/29/2022
(/images/bir_몭les/internal_communications_3/2022/Full%20Text/RMO%20No.%2040-2022.pdf) unlicensed/illicit/unauthorized
production, importation, trade sale of
excisable articles

Provisions of RA Nos. 11346 & 11467

RR No. 7-2021 ET rate on alcohol, tobacco , heated
05/18/2021
(/images/bir_몭les/internal_communications_1/Full%20Text%20RR%202021/RR%20No.%207-2021.pdf) tobacco , vapor products and
disposition of ET Collection

RMC No. 34-2021 Prescribes the use of the revised BIR

03/03/2021
(/images/bir_몭les/internal_communications_2/RMCs/2021%20RMCs/RMC%20No.%2034-2021.pdf) Form No. 2200-A, 2200-T

Amend the effectivity date of RA No.

RMC No. 113-2020
10/14/2020 11467, as circularized under RMC No.
(/images/bir_몭les/internal_communications_2/RMCs/2020%20RMCs/RMC%20No.%20113-2020.pdf)
65-2020

RMC No. 65-2020 Circularizes the effectivity date of RA

06/22/2020
(/images/bir_몭les/internal_communications_2/RMCs/2020%20RMCs/RMC%20No.%2065-2020.pdf) No. 11467

Amending Sec 109, 141, 143, 144, 147,

RA No. 11467 (https://lawphil.net/statutes/repacts/ra2020/ra_11467_2020.html) 07/22/2019 152, 263, 263A & 288A, & add new Sec
290A to RA 8424 (Alcohol)

RMO No. 4-2019

ATC on exports paid through Payment
(/images/bir_몭les/internal_communications_3/Full%20Text%20of%20RMO%202019/RMO%204%20- 01/15/2019
Form (BIR Form No. 0605)
%202019.pdf)

An act earmaking a portion of the total

RA No. 11346 (https://assets.tobaccocontrollaws.org/uploads/legislation/Philippines/Philippines-Act-
07/23/2018 excise tax collection from alcohol for
No.-11346-native.pdf)
universal health care

RMO No. 1-2016

Implements the centralized processing
(/images/bir_몭les/internal_communications_3/Full%20Text%20of%20RMO%202016/RMO%20No.%201- 01/07/2016
of ATRIG for excisable products
2016.pdf)

Online submission of certain Annual

RMC No. 2-2015 (/images/bir_몭les/internal_communications_2/RMC%20No%202-2015.pdf) 05/01/2015
Income Tax and Excise Tax Returns

Announces the availability of the BIR

Form No. 2200-A (Excise Tax Return for
Alcohol Products) in Electronic Filing
RMC No. 74-2014 (/images/bir_몭les/internal_communications_2/RMC%20No%2074-2014.pdf) 09/17/2014
and Payment System and Electonic
Bureau of Internal Revenue Forms
O몭ine Package

Prescribes the policies, guidelines and

procedures for the processing and
RMO No. 14-2014 (/images/bir_몭les/old_몭les/pdf/84389RMO%20No%2014-2014.pdf) 03/19/2014
issuance of an (eATRIG) for ET
purposes