EXCISE TAX RATES:

A. ALCOHOL PRODUCTS

NEW TAX RATES based on Republic Act No. 10351 Remarks

PARTICULARS 2018
2013 2014 2015 2016 2017 onwards
A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX
1) AD VALOREM TAX
RATE - Based on the Net
Retail Price (NRP) per proof
15% 15% 20% 20% 20% 20%
(excluding the excise and
value-added taxes);
and
Effective
1/1/2016, the
specific tax
2) SPECIFIC TAX - Per rate shall be
Php20 Php20 Php20 Php20.80 Php21.63
proof liter increased by
4% every
year
thereafter
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 Php250 Php260 Php270.40 Php281.22 Php292.47
More than Php500.00 Php700 Php728 Php757.12 Php787.40 Php818.90 Effective
1/1/2014, the
2) Still wines and specific tax
carbonated wines rate shall be
Php30.00 Php31.20 Php32.45 Php33.75 Php35.10
containing 14% of alcohol increased by
by volume or less 4% every
3) Still wines and year
carbonated wines thereafter
containing more than 14%
Php60.00 Php62.40 Php64.90 Php67.50 Php70.20
(of alcohol by volume) but
not more 25% of alcohol by
volume
4) Fortified wines
containing more than 25% Taxed as distilled spirits
of alcohol by volume
C. FERMENTED LIQUORS , per liter of volume capacity
1) If the NRP (excluding Effective
excise and VAT) per liter of 1/1/2018, the
volume capacity is: specific tax
rate shall be
Php 50.60 and below Php15.00 Php17.00 Php19.00 Php21.00 Php23.50
increased by
4% every
year
More than Php 50.60 Php20.00 Php21.00 Php22.00 Php23.00 Php23.50 thereafter
Effective
1/1/2014, the
2) If brewed and sold at
specific tax
microbreweries or small
rate shall be
establishments such as Php28.00 Php29.12 Php30.28 Php31.50 Php32.76
increased by
pubs and restaurants,
4% every
regardless of the NRP
year
thereafter
NOTE:
IN CASE OF FERMENTED LIQUORS AFFECTED BY THE "NO DOWNWARD RECLASSIFICATION "
PROVISION, THE 4% INCREASE SHALL APPLY TO THEIR RESPECTIVE APPLICABLE TAX RATES

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B. TOBACCO PRODUCTS

NEW TAX RATES based on Republic Act No. 10351 Remarks

PARTICULARS 2018
2013 2014 2015 2016 2017 onwards
A. TOBACCO PRODUCTS, per kilogram
1. Tobacco Products
(a) Tobacco twisted by hand or
reduced into a condition to be
consumed in any manner Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
other than the ordinary mode
of drying and curing; Effective
1/1/2014, the
(b) Tobacco prepared or
specific tax
partially prepared with or
rate shall be
without the use of any
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05 increased by
machine or instrument or
4% every
without being pressed or
year
sweetened; and
thereafter
(c) Fine-cut shorts and refuse,
scraps, clippings, cuttings,
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
stems, midribs and sweepings
of tobacco;
2. Chewing tobacco unsuitable
Php1.50 Php1.56 Php1.62 Php1.68 Php1.75
for use in any other manner
B. CIGARS, per cigar
3. Cigars Effective
1/1/2014, the
(a) Based on the NRP per
specific tax
cigar (excluding the excise 20% 20% 20% 20% 20%
rate shall be
and value-added taxes), and
increased by
4% every
(b) Per cigar Php5.00 Php5.20 Php5.41 Php5.62 Php5.85 year
thereafter
C. CIGARETTES , per pack
Effective
1/1/2018, the
specific tax
rate shall be
1. Cigarettes packed by hand Php12.00 Php15.00 Php18.00 Php21.00 Php30.00
increased by
4% every
year
thereafter
2. Cigarettes packed by
machine, where the NRP
(excluding excise and VAT)
per pack is:
(a) Php11.50 and below Php12.00 Php17.00 Php21.00 Php25.00 Php30.00
(b) More than Php11.50 Php25.00 Php27.00 Php28.00 Php29.00 Php30.00

INSPECTION FEE - There shall be collected inspection fees on leaf tobacco, scrap,
cigars, Cigarettes and other manufactured tobacco and tobacco products as follows:

PRODUCT TYPE INSPECTION FEE

(1) Cigars P 0.50 per thousand pieces or fraction thereof
(2) Cigarettes P 0.10 per thousand sticks or fraction thereof
(3) Leaf Tobacco P 0.02 per kilogram or fraction thereof
(4) Scrap and other manufactured tobacco P 0.03 per kilogram or fraction thereof

C. PETROLEUM PRODUCTS

PRODUCT TYPE TAX RATES

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Lubricating oils and greases, including but not limited to base stock for P 4.50 per liter
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
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 P 0.05 per liter
(180) 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 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 P 0.00 per liter
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
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 P 0.00 per liter
be 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 (non-metallic), quarry Two percent (2%) bases on the actual market
resources value, in the 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.
On locally-extracted natural gas and liquefied natural P0.00
gas
On indigenous petroleum Three percent (3%) of the fair international
market price thereof
NOTE:
In the case of mineral concentrates not traded in commodity exchanges 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.

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

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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

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I. RELATED REVENUE ISSUANCES

A. ALCOHOL PRODUCTS

RMC 18-2013 Further Clarifying the Taxability of Distilled Spirits Provided under Revenue Memorandum
Circular No. 3-2013
RMC 3-2013 Clarifying Certain Provisions of Revenue Regulations No. 17-2012 Implementing the
Provisions of Republic Act No. 10351 as well as the Provisions of Revenue Memorandum
Circular No. 90-2012 Providing the Initial Tax Classifications of Alcohol and Tobacco Products
RMC 90-2012 Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 10351
RR 17-2012 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco
Products Pursuant to the Provisions of Existing Revenue Regulations
RR 2-97 Revenue Regulations Governing Excise Taxation on Distilled Spirits, Wines and Fermented
Liquors
RR 3-2006 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco
Products pursuant to the Provisions of Republic Act No. 9334, and Clarifying Certain
Provisions of Existing Revenue Regulations Relative Thereto

B. TOBACCO PRODUCTS

RMO 23-2013 Guidelines and Procedures for the Implementation of the Electronic Official Register Book
(eORB) System
RR 3-2013 Prescribing the Use of Electronic Official Register Book for Manufacturers of Tobacco
Products and Regulated Raw Materials
RMC 3-2013 Clarifying Certain Provisions of Revenue Regulations No. 17-2012 Implementing the
Provisions of Republic Act No. 10351 as well as the Provisions of Revenue Memorandum
Circular No. 90-2012 Providing the Initial Tax Classifications of Alcohol and Tobacco Products
RMC 90-2012 Revised Tax Rates of Alcohol and Tobacco Products Under Republic Act No. 10351
RR 17-2012 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco
Products Pursuant to the Provisions of Existing Revenue Regulations
RR 3-2006 Prescribing the Implementing Guidelines on the Revised Tax Rates on Alcohol and Tobacco
Products pursuant to the Provisions of Republic Act No. 9334, and Clarifying Certain
Provisions of Existing Revenue Regulations Relative Thereto
RR 1-97 Revenue Regulations Governing the Excise Taxation of Cigars and Cigarettes

C. Petroleum Products

RMC 50-2014 Reiteration and Clarification on the Requirement of Issuance of Withdrawal Certificate for
Every Removal of Petroleum or Petroleum Products
RR 2-2012 Tax Administration Treatment of Petroleum and Petroleum Products Imported into the
Philippines Including those Coming in Through Freeport Zones and Economic Zones and
Registration of All Storage Tanks, Facilities, Depots and Terminals
RR 8-2006 Prescribing the Implementing Guidelines on the Taxation and Monitoring of the Raw Materials
Used and the Bioethanol-Blended Gasoline (E-Gasoline) Produced under the Fuel Bioethanol
Program of the Department of Energy (DOE)
RR 8-96 An Act Restructuring the Excise Tax on Petroleum Products, Reclassifying Natural Gas and
Liquefied Natural Gas under Non-Metallic Mineral and Quarry Resources and Reducing the
Excise Tax on Indigenous Petroleum
RR 13-77 Petroleum Products Regulation

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D. Miscellaneous Articles

D.1 automobiles:

RMO 21-2013 Amending the Provisions of Revenue Memorandum Order (RMO) No. 35-2002, as Amended
by RMO No. 20-2006 Prescribing the Guidelines and Procedures in the Processing and
Issuance of Authority to Release Imported Goods (ATRIG) for Excise Tax Purposes
RMO 20-2006 Amendment to Certain Sections of RMO No. 35-2002
RMC 60-2003 Clarifying Certain Issues Raised Relative to the Implementation of Revenue Regulations No.
25-2003 Governing the Imposition of Excise Tax on Automobiles Pursuant to Republic Act
No. 9224
RR 25-2003 Amended Revenue Regulations Governing the Imposition of Excise Tax on Automobiles
pursuant to the Provisions of Republic Act No. 9224, an Act Rationalizing the Excise Tax on
Automobiles, Amending for the Purpose the NIRC of 1997, and for Other Purposes
RR 4-2003 Amending Certain Section of Revenue Regulations No. 14-97, as Amended by Revenue
Regulations No. 14-99, Otherwise Known as the Revenue Regulations Governing the
Imposition of Excise Tax on Automobiles
RR 14-99 Amending Section 2 of Revenue Regulations No. 14-97 Otherwise known as Revenue
Regulations Governing the Imposition of Excise Taxes on Automobiles and Other Motor
Vehicles
RR 14-97 Revenue Regulations Governing the Imposition of Excise Tax on Automobiles and Other
Motor Vehicles

D.2 NON-ESSENTIAL GOODS:

RMC 33-2004 Revised Rules and Regulations Implementing Republic Act No. 8502, Otherwise Known As
The Jewelry Industry Development Act Of 1998
RMC 17-2002 Green Cross Baby Cologne and All Other Cologne Products
RR 1-99 Rules and Regulations Implementing the Tax Incentives Provided under Section 3 (b) and (d)
of Republic Act No. 8502 Otherwise known as the Jewelry Industry Development Act of 1998
RR 8-84 Cosmetic Products Regulations

E. MINERAL PRODUCTS

RR 7-2008 Taxation on the Sale to the Bangko Sentral ng Pilipinas of Gold and Other Metallic Mineral
Products Extracted or Produced by Small-scale Miners and further Amending Section 2.57.2 (t)
of Revenue Regulations No. 2-98, as amended
RR 13-94 Revenue Regulations Governing the Imposition of Excise Tax on Minerals and Mineral Products

F. OTHERS (COMMON ISSUANCES FOR ALL EXCISABLE PRODUCTS)

RMO 14-2014 Guidelines and Procedures for the Processing and Issuance of An Electronic Authority to
Release Imported Goods (eATRIG) for Excise Tax Purposes
RMC 10-2013 Transition Procedures for all Electronic Filing and Payment System (eFPS) Filers in Filing
Tax Returns Affected by the Revised Tax Rates on Alcohol and Tobacco Products Pursuant
to the provisions of Republic Act No. 10351, An Act Restructuring the Excise Tax on Alcohol
and Tobacco Products by Amending Sections 141, 142, 143, 144, 145, 8, 131 and 288 of
Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as
Amended by republic Act No. 9334, and for Other Purposes
RMO 38-2003 Prescribing Uniform Guidelines and Procedures in the Processing of Various Permits for
Excise Tax Purposes
RMO 35-2002 Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority to
Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes

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