Compiled By: Archer Sagang

EXCISE TAXES
ALCOHOL PRODUCTS
A. DISTILLED SPIRITS
1) AD VALOREM TAX RATE Based on the Net Retail Price (NRP) per proof (excluding the excise and
value-added taxes);
and
2) SPECIFIC TAX -

Per proof liter

B. WINES
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
More than Php500.00
2) Still wines and carbonated wines containing 14% of alcohol by volume or less
3) Still wines and carbonated wines containing more than 14% (of alcohol by volume) but not more 25% of
alcohol by volume
4) Fortified wines containing more than 25% of alcohol by volume
C. FERMENTED LIQUORS
1) If the NRP (excluding excise and VAT) per liter of volume capacity is:
Php 50.60 and below
More than Php 50.60
2) If brewed and sold at microbreweries or small establishments such as pubs and restaurants, regardless
of the NRP

A. TOBACCO PRODUCTS
(a) Tobacco twisted by hand or reduced into a condition to be consumed in any manner other than the
ordinary mode of drying and curing;
(b) Tobacco prepared or partially prepared with or without the use of any machine or instrument or without
being pressed or sweetened; and
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of tobacco;
B. CHEWING TOBACCO
C. CIGARS
(a) Based on the NRP per cigar (excluding the excise and value-added taxes), and
(b) Per cigar
D. CIGARETTES
1. Cigarettes packed by hand
2. Cigarettes packed by machine, where the NRP (excluding excise and VAT) per pack is:
(a) Php11.50 and below
(b) More than Php11.50

Compiled By: Archer Sagang

Compiled By: Archer Sagang

PETROLEUM PRODUCTS
2016

2017

20%

20%

Php20.80

Php21.63

Per Liter

Per Liter

Php281.22

Php292.47

E. Naphtha, regular gasoline and other similar products of distillation

Php787.40

Php818.90

Php33.75

Php35.10

Php67.50

Php70.20

F. Naphtha used as raw material in the production of petrochemical produ

as replacement fuel for natural gas-fired combined cycle power plant, in l
locally-extracted natural gas during the non-availability thereof

Taxed as Distilled Spirits

PRODUCT TYPE

A. Lubricating oils and greases, including but not limited to base stock fo
oils and greases, high vacuum distillates, aromatic extracts and other sim
preparations, and additives for lubricating oils and greases, whether such
additives are petroleum based or not
B. Processed gas
C. Waxes and petrolatum
D. Denatured alcohol, if used for motive power [i.e. one hundred eighty (
proof ninety percent (90%) absolute alcohol]. Provided, that unless otherw
provided by special laws, if the denatured alcohol is mixed with gasoline,
excise tax which has already been paid, only the alcohol content shall be
to tax

G. Leaded premium gasoline

H. Unleaded premium gasoline
I. Aviation turbo jet fuel

Per Liter

Per Liter

Php21.00

Php23.50

Php23.00

Php23.50

Php31.50

Php32.76

Per Kg.

Per Kg.

Php1.97

Php2.05

Php1.97

Php2.05

Php1.97

Php2.05

Php1.68

Php1.75

Per Piece

Per Piece

20%

20%

Php5.62

Php5.85

OVER
0
P 600,000

Per Pack

Per Pack

P1,100,000

Php21.00

Php30.00

Php25.00

Php30.00

Php29.00

Php30.00

J. Kerosene
K. Kerosene used as aviation fuel
L. Diesel fuel oil, and on similar fuel oils having more or less the same
generating power
M. Liquefied Petroleum Gas ; Provided, that if used for motive power, it sh
taxed at the equivalent rate as the Excise Tax on diesel fuel oil
N. Asphalt
O. Bunker fuel oil, and on similar fuel oils having more or less the same
generating power
MINERALS AND MINERAL PRODUC
PRODUCT TYPE

A. On coal and coke

B. All mineral and mineral products (non-metallic), quarry resources
C. On locally-extracted natural gas and liquefied natural gas
D. On indigenous petroleum

AUTOMOBILES AND OTHER MOTOR VE

UP TO
P 600,000
P1,100,000

P2,100,000
P2,100,000
over
NON-ESSENTIAL GOODS
20% - based on the wholesale price or the value of importation used by t
Tariff and Customs Duties, net of Excise and Valu

Compiled By: Archer Sagang

Compiled By: Archer Sagang

DUCTS

ase stock for lube

nd other similar
hether such

P 4.50 per liter

P 0.05 per liter
P 3.50 per kilogram

red eighty (180)

nless otherwise
th gasoline, the
ent shall be subject

tillation

P 0.05 per liter

P 4.35 per liter

emical products or
er plant, in lieu of
of

0
P 5.35 per liter
P 4.35 per liter
P 3.67 per liter
0
P 3.67 per liter
0

he same

power, it shall be
il

0
P 0.56 per kilogram

the same
AL PRODUCTS

ources

TAX RATES

TAX RATES
P10.00 per metric ton
(2%) on the actual market value
0
(3%) of the fair int'l market price

MOTOR VEHICLES
RATE
2%
P 12,000 + 20% in excess of P 600,000
P112,000+ 40% in excess of P1,100,000
P512,000 + 60% in excess of P2,100,000

GOODS
on used by the Bureau of Customs in determining
se and Value-Added taxes

Compiled By: Archer Sagang