EXCISE TAX RATES FOR 2023

AVT Rate ST Rate

ALCOHOL PRODUCTS (Sec. 141-143 NIRC as amended)
 Distilled Spirits 22% (NRP) PHP 59.00/proof liter
 All Wine Products PHP 59.55/liter
 Fermented Liquors (Beer) PHP 41.00/liter
TOBACCO PRODUCTS (Sec. 144-146 NIRC as amended)
 Tobacco
A. General Purpose PHP 2.59/kilogram
B. Chewing Purpose PHP 2.22/kilogram
 Heated Tobacco Products PHP 32.50/pack
 Vapor Products
A. Nicotine Salt or Salt Nicotine PHP 52.00/milliliter
B. Conventional “Freebase” or “Classic” Nicotine PHP 60.00/10 ml
 Cigarettes PHP 55.00/pack
 Cigars (RA 11346 dated July 2019) 20% (NRP) PHP 7.40/piece
MANUFACTURED OILS AND FUELS (Sec. 148 NIRC as amended)
 Lubricating oils PHP 10.00/liter
 Greases PHP 10.00/kilogram
 Processed gas PHP 10.00/liter
 Waxes and petrolatum PHP 10.00/kilogram
 Denatured alcohol to be used for motive power PHP 10.00/liter
 Naphtha regular gasoline, pyrolysis gasoline, and other similar PHP 10.00/liter
products of distillation
 Naphtha and pyrolysis gasoline used as a raw material in the PHP 0.00/liter
production of petrochemical products, or as replacement fuel for
natural-gas-fired-combined power plant in lieu of locally-extracted
natural gas during the non-availability thereof
 Unleaded premium gasoline PHP 10.00/liter
 Aviation turbo jet fuel, aviation gas PHP 4.00/liter
 Kerosene PHP 5.00/liter
 Kerosene when used as aviation turbo jet fuel PHP 4.00/liter
 Diesel fuel oil and other similar fuel oils having more or less the PHP 6.00/liter
same generating power
 Liquefied petroleum gas PHP 3.00/liter
 Liquefied petroleum gas when used as raw material in the PHP 0.00/liter
production of petrochemical products
 Liquefied petroleum gas used for motive power PHP 6.00/kilogram
 Asphalts PHP 10.00/kilogram
 Bunker fuel, and on similar fuel oils having more or less the same PHP 6.00/liter
generating power
 Petroleum coke PHP 6.00/Metric Ton
 Petroleum coke when used as feedstock to any power generating PHP 0.00/Metric Ton
facility
 Fuel Marking Fuel Mark-Up Agreed Contract Price
(w/ VAT)
a. Gasoline 10%
b. Diesel 2% PHP 0.06884
c. Kerosene none
MISCELLANEOUS ARTICLES (Sec. 149-150 NIRC as amended)
 Automobiles (Motor Vehicles) Regular Hybrid
 Net MSP/ISP/LC up to PHP 600,000.00 4% 2%
 Net MSP/ISP/LC of more than PHP 600,000.00 up to PHP 10% 5%
1,000,000.00
 Net MSP/ISP/LC of more than PHP 1,000,000.00 up to PHP 20% 10%
4,000,000.00
 Net MSP/ISP/LC of more than PHP 4,000,000.00 50% 25%
 Non-Essential Goods 20% (DV)
 Non-Essential Services (Gross Tax Receipt w/ VAT & ET) 5% (GTR)
 Sweetened Beverages
 Purely caloric sweeteners, and purely non-caloric sweeteners PHP 6.00/liter
 Purely highly fructose corn syrup or in combination with any caloric PHP 12.00/liter
or non-caloric sweetener
MINERAL PRODUCTS (Sec. 151 NIRC as amended)
 Coal and coke PHP 150.00/Metric Ton
 Non-metallic minerals and quarry resources 4% (DV)
 Copper and other metallic minerals
 Gold and chromite
 Indigenous petroleum (International Fair Market Price) 6% (IFMP)