[EXCISE TAX RATES:

A. ALCOHOL PRODUCTS
NEW TAX RATES based on Republic Act No. 10351
PARTICULARS

2013

2014

2015

2017

Remarks
2018
onwards

20%

20%

Php20.80

Php21.63

Effective
1/1/2016,
the
specific
tax rate
shall be
increased
by 4%
every year
thereafter

Php281.22

Php292.47

2016

A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX

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

15%

Php20

15%

20%

Php20

Php20

20%

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
More than
Php500.00

Php250

Php260

Php270.40

Php700

Php728

Php757.12

Php787.40

Php818.90

2) Still wines and

carbonated
wines
containing 14% of
alcohol by volume or
less

Php30.00

Php31.20

Php32.45

Php33.75

Php35.10

3) Still wines and

carbonated
wines
containing
more
than 14% (of alcohol
by volume) but not
more 25% of alcohol
by volume

Php60.00

Php62.40

Php64.90

Php67.50

Php70.20

4) Fortified wines
containing
more
than 25% of alcohol
by volume

Effective
1/1/2014,
the
specific
tax rate
shall be
increased
by 4%
every year
thereafter

Taxed as distilled spirits

C. FERMENTED LIQUORS , per liter of volume capacity

1)

If

the

NRP

Effective

(excluding
excise
and VAT) per liter of
volume capacity is:
Php 50.60 and
below

Php15.00

Php17.00

Php19.00

Php21.00

Php23.50

More than Php

50.60

Php20.00

Php21.00

Php22.00

Php23.00

Php23.50

2) If brewed and
sold
at
microbreweries
or
small
establishments such
as
pubs
and
restaurants,
regardless of the
NRP

Php28.00

Php29.12

Php30.28

Php31.50

Php32.76

1/1/2018,
the
specific
tax rate
shall be
increased
by 4%
every year
thereafter
Effective
1/1/2014,
the
specific
tax rate
shall be
increased
by 4%
every 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
B. TOBACCO PRODUCTS
NEW TAX RATES based on Republic Act No. 10351
PARTICULARS

2013

2014

2015

2016

2017

Php1.82

Php1.89

Php1.97

Php2.05

Remarks
2018
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 other than the
ordinary
mode
of
drying and curing;

Php1.75

(b) Tobacco prepared

or partially prepared
with or without the use
of any machine or
instrument or without
being
pressed
or
sweetened; and

Php1.75

Php1.82

Php1.89

Php1.97

Php2.05

(c) Fine-cut shorts and

refuse,
scraps,
clippings,
cuttings,
stems, midribs and
sweepings of tobacco;

Php1.75

Php1.82

Php1.89

Php1.97

Php2.05

2. Chewing tobacco
unsuitable for use in
any other manner

Php1.50

Php1.56

Php1.62

Php1.68

Php1.75

Effective
1/1/2014,
the specific
tax rate
shall be
increased
by 4%
every year
thereafter

B. CIGARS, per cigar

3. Cigars

Effective

(a) Based on the NRP

per cigar (excluding
the excise and valueadded taxes), and

(b) Per cigar

20%

20%

20%

20%

20%

Php5.00

Php5.20

Php5.41

Php5.62

Php5.85

1/1/2014,
the specific
tax rate
shall be
increased
by 4%
every year
thereafter

C. CIGARETTES , per pack

1. Cigarettes packed
by hand

Php12.00

Php15.00

Php18.00

Php21.00

Php30.00

(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

Effective
1/1/2018,
the specific
tax rate
shall be
increased
by 4%
every year
thereafter

2. Cigarettes packed
by machine, where the
NRP (excluding excise
and VAT) per pack is:

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

Lubricating oils and greases, including but not limited to base stock
for 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

P 4.50 per liter

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
(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

P 0.05 per liter

Naphtha, regular gasoline and other similar products of distillation

P 4.35 per liter

Naphtha used as raw material in the production of petrochemical

products or as replacement fuel for natural gas-fired combined cycle
power plant, in lieu of locally-extracted natural gas during the non-

P 0.00 per liter

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
generating power

P 0.00 per liter

Liquefied Petroleum Gas ; Provided, that if used for motive power, it

shall be taxed at the equivalent rate as the Excise Tax on diesel fuel
oil

P 0.00 per liter

Asphalt

P 0.56 per kilogram

Bunker fuel oil, and on similar fuel oils having more or less the same
generating power

P 0.00 per liter

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

resources

Two percent (2%) bases on the actual market

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

gas

P0.00

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

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

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
[return to index]

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

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
[return to index]

II. CODAL REFERENCE:

PARTICULAR

SECTION IN THE NIRC OF 1997,

AS AMENDED
ALCOHOL PRODUCTS

141-143

TOBACCO PRODUCTS

144-147

PETROLEUM PRODUCTS
MISCELLANEOUS ARTICLES
MINERAL PRODUCTS

148
149-150
151