Excise & remission (Australia)

Spirits duty per litre of alcohol (LAL), with the alcohol manufacturers' remission tracked against your financial year.

Product entered for home consumption

Bottles

Bottle mL

ABV %

Or enter LAL directly below (overrides bottles when > 0).

LAL directly (L of pure alcohol)

Rates & your year

Excise rate $/LAL

$107.99 from the Feb 2026 indexation (spirits >10% ABV). Rates index each Feb + Aug — check the current rate at the ATO before lodging.

Remission cap for the year Remission already used this FY ($)

Duty position

The remission applies automatically to eligible alcohol manufacturers — duty is remitted up to the cap per financial year, then full rates apply. This is a planning tool, not tax advice; confirm eligibility and figures with your accountant / the ATO.