RATES ON EXCISE TAXES

A. ALCOHOL PRODUCTS

TAX RATES based on BIR RR 17-2012 Remarks

PARTICULARS 2017 2018 2019 2020 2021 2022
onwards
A. DISTILLED SPIRITS, AD VALOREM & SPECIFIC TAX
1) AD VALOREM TAX RATE - 20% 20% 20% 20% 20% 20%
Based on the Net Retail Price
(NRP) per proof (excluding
the excise and value-added
taxes);
and
2) SPECIFIC TAX - Per proof Php21.63 Php22.50 Php23.40 Php24.34 Php25.31 Effective
liter 1/1/2016, the
specific tax
rate shall be
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:
(a) Php500.00 or less Php292.47 Php304.17 Php316.34 Php328.99 Php342.15 Effective
1/1/2014, the
(b) More than Php500.00 Php818.90 Php851.66 Php885.73 Php921.16 Php958.01
specific tax
2) Still wines and carbonated Php35.10 Php36.50 Php37.96 Php39.48 Php41.06
rate shall be
wines containing 14% of
increased by
alcohol by volume or less
4% every
3) Still wines and carbonated Php70.20 Php73.01 Php75.93 Php78.97 Php82.13 year
wines containing more than thereafter
14% (of alcohol by volume)
but not more 25% of alcohol
by volume
4) Fortified wines containing
more than 25% of alcohol by Taxed as distilled spirits
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
(a) Php 50.60 and below Php23.50 Php24.44 Php25.42 Php26.44 Php27.50 rate shall be
(b) More than Php 50.60 Php23.50 Php24.44 Php25.42 Php26.44 Php27.50 increased by
4% every
year
thereafter
2) If brewed and sold at Php32.76 Php34.07 Php35.43 Php36.85 Php38.32 Effective
microbreweries or small 1/1/2014, the
establishments such as pubs specific tax
and restaurants, regardless rate shall be
of the NRP 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

TAX RATES based on BIR Rev. Reg. 17-2012 Remarks

PARTICULARS 2022
2017 2018 2019 2020 2021 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 Php2.05 Php2.13 Php2.22 Php2.31 Php2.40
the ordinary mode of drying and
curing; Effective
1/1/2014, the
(b) Tobacco prepared or partially specific tax rate
prepared with or without the use of shall be
any machine or instrument or Php2.05 Php2.13 Php2.22 Php2.31 Php2.40 increased by
without being pressed or 4% every year
sweetened; and thereafter
(c) Fine-cut shorts and refuse,
scraps, clippings, cuttings, stems, Php2.05 Php2.13 Php2.22 Php2.31 Php2.40
midribs and sweepings of tobacco;
2. Chewing tobacco unsuitable for
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
use in any other manner
B. CIGARS, per cigar
3. Cigars Effective
1/1/2014, the
(a) Based on the NRP per cigar specific tax rate
(excluding the excise and value- 20% 20% 20% 20% 20% shall be
added taxes), and increased by
4% every year
(b) Per cigar Php5.85 Php6.08 Php6.32 Php6.57 Php6.83 thereafter
TAX RATES based on BIR Rev. Reg. 3-2018
C. CIGARETTES, per pack
2017 Jan. 2018 July 2018 2020 2022 2024 Onwards
1. Cigarettes packed by hand Php30.00 Php32.50 Php35.00 Php37.50 Php40.00 Effective
1/1/2024, the
2. Cigarettes packed by machine, Php30.00 Php32.50 Php35.00 Php37.50 Php40.00 specific tax rate
shall be
increased by
4% every year
thereafter

C. PETROLEUM PRODUCTS

TAX RATES based on BIR Rev. Reg. 2-2018

PRODUCT TYPE
2017 2018 2019 2020
(a) 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 P 4.50
lubricating oils and greases, whether
such additives are petroleum based or
P 8.00 P 9.00 P 10.00
not, per liter and kilogram respectively,
of volume capacity or weight.
(a.1) Locally produced or imported oils
previously taxed but subsequently
reprocessed. re-refined, recycled, per
liter and kilogram of volume capacity or
weight.
(b) Processed gas, per liter of volume
P 0.05
capacity.
(c) Waxes and petrolatum, per kilogram P 3.50
(d) Denatured alcohol, if used for P 8.00 P 9.00 P 10.00
motive power, per liter of volume P 0.05
capacity.
(e) Asphalt, per kilogram P 0.56
(f) Naphtha, regular gasoline pyrolisis
gasoline and other similar products of P 4.35
distillation. per liter of volume capacity. P 7.00 P 9.00 P 10.00
(g) Unleaded premium gasoline, per
P 4.35
liter of volume capacity.
(h) Kerosene, per liter of volume
P 0.00 P 3.00 P 4.00 P 5.00
capacity.
(i) Aviation turbo jet fuel, per liter of
P 3.67
volume capacity.
P 4.00 P 4.00 P 4.00
(j) Kerosene used as aviation fuel, per
P 3.67
liter of volume capacity.
(k) Diesel fuel oil, and on similar fuel
oils having more or less the same
P 0.00
generating power, per liter of volume
capacity.
(l) Liquefied petroleum gas for motive
P 0.00
power, per kilogram. P 2.50 P 4.50 P 6.00
(m) Bunker fuel oil, and on similar fuel
oils having more or less the same
P 0.00
generating power, per liter of volume
capacity
(n) Petroleum Coke, per metric ton.
(o) Liquified petroleum gas, per P 1.00 P2.00 P3.00
kilogram.
(p) Naphtha and pyrolysis gasoline,
when used as a raw material in the
production of petrochemical products
or in the refining of petroleum products,
or as replacement fuel for natural-gas- P 0.00
fired-combined cycle power plant. in
lieu of locally-extracted natural gas
during the non-availability thereof, per P 0.00 P 0.00 P 0.00
liter of volume capacity
(q) Liquefied petroleum gas, when used
as raw material in the production of
petrochemical products, per kilogram
(r) Petroleum coke, when used as
feedstock to any power generating
facility. per metric ton
(s) Leaded premium gasoline, per liter OBSOLETE OBSOLETE OBSOLETE
P 5.35
of volume capacity PRODUCT PRODUCT PRODUCT

D. MINERALS AND MINERAL PRODUCTS

TAX RATES based on BIR Rev. Reg. 1-2018

PRODUCT TYPE
2017 2018 2019 2020
1. On coal and coke P10.00 per MT P50.00 per MT P100.00 per MT P150.00 per MT
2. All Nonmetallic minerals
and quarry resources
(a) Locally extracted or Two percent (2%) Four percent (4%) Four percent (4%) Four percent (4%)
produced bases on the actual bases on the actual bases on the actual bases on the actual
(b) Imported market value, in the market value, in the market value, in the market value, in the
case of those locally- case of those locally- case of those locally- case of those locally-
extracted or extracted or extracted or extracted or
produced; and, in the produced; and, in the produced; and, in the produced; and, in the
case of importation case of importation case of importation case of importation
or the value used by or the value used by or the value used by or the value used by
the Bureau of the Bureau of the Bureau of the Bureau of
Customs in Customs in Customs in Customs in
determining tariff and determining tariff and determining tariff and determining tariff and
 customs duties, net customs duties, net customs duties, net customs duties, net
of Excise Tax and of Excise Tax and of Excise Tax and of Excise Tax and
Value-Added Tax. Value-Added Tax. Value-Added Tax. Value-Added Tax.
(c) Locally extracted natural
P 0.00 Exempt Exempt
gas and liquified natural gas
3. All metallic minerals
(a) Locally extracted or Two percent (2%) Four percent (4%) Four percent (4%) Four percent (4%)
produced copper, gold, bases on the actual bases on the actual bases on the actual bases on the actual
chromite, and other metallic market value, in the market value, in the market value, in the market value, in the
minerals. case of those locally- case of those locally- case of those locally- case of those locally-
(b) Imported copper, gold, extracted or extracted or extracted or extracted or
chromite, and other metallic produced; and, in the produced; and, in the produced; and, in the produced; and, in the
resources. case of importation case of importation case of importation case of importation
or the value used by or the value used by or the value used by or the value used by
the Bureau of the Bureau of the Bureau of the Bureau of
Customs in Customs in Customs in Customs in
determining tariff and determining tariff and determining tariff and determining tariff and
customs duties, net customs duties, net customs duties, net customs duties, net
of Excise Tax and of Excise Tax and of Excise Tax and of Excise Tax and
Value-Added Tax. Value-Added Tax. Value-Added Tax. Value-Added Tax.
4. On indigenous Three percent (3%) Six percent (6%) of Six percent (6%) of Six percent (6%) of
petroleum of the fair the fair international the fair international the fair international
international market market price thereof market price thereof market price thereof
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

NET MANUFACTURER’S PRICE/ IMPORTER’S SELLING PRICE 2018 RATES

OVER UP TO Based on BIR Rev. Reg. 5-2018
0 P 600,000 4%
P600,000 P 1,000,000 10%
P1,000,000 P4,000,000 20%
P4,000,000 ∞ 50%
NOTE:
Hybrid Vehicles shall be subject to 50% of the applicable taxes above.

Purely Electric Vehicles and Pick-ups shall be exempt from excise tax on automobiles.

IN THE CASE OF IMPORTED AUTOMOBILES NOT FOR SALE, THE TAX IMPOSED HEREIN SHALL BE BASED ON
THE TOTAL LANDED VALUE, INCLUDING TRANSACTION VALUE, CUSTOMS DUTY AND ALL OTHER CHARGES.

F. NON-ESSENTIAL GOODS AND SERVICES

PRODUCT TYPE TAX RATES based on Sec. 150, 150-A & 150-B (NIRC)
1.) Non-essential Goods
(a) All goods commonly or commercially
known as jewelry, whether real or imitation,
pearls, precious and semi-precious stones
and imitations thereof; goods made of, or
ornamented, mounted or fitted with, precious
20% of the DV
metals or imitations thereof or ivory (not
including surgical and dental instruments,
silver-plated wares, frames or mountings for
spectacles or eyeglasses, and dental gold or
gold alloys and other precious metals used
in filling, mounting or fitting the teeth); opera
glasses and lorgnettes.
(b) Perfumes and toilet waters
(c) Yachts and other vessels intended for
pleasure and sports (as amended by E.O. 20% of the DV
273)
2.) Non-essential Services
(a) Invasive cosmetic procedures, surgeries,
and body enhancements directly solely
towards improving, altering, or enhancing
the patient’s appearance and do not Five percent (5%) based on the gross receipts
meaningfully promote the proper function of
the body or prevent or treat illness or
disease.
(b) Procedure necessary to ameliorate a
deformity arising from, or directly related to,
a congenital or developmental defect or
abnormality, a personal injury resulting from
an accident or trauma or disfiguring disease,
Exempt
tumor, virus or infection.
(c) Treatments covered by the National
Health Insurance Program.
(d) non-invasive cosmetic procedures (i.e.
Facial, Laser, Botox)
3.) Sweetened Beverages (in liquid, powder, or in concentrates)
(a) Sweetened beverages using purely
caloric sweeteners, ang purely non-caloric
sweeteners, or a mix of caloric and non-
caloric sweeteners
-sweetened juice drinks
-sweetened tea
-all carbonated beverages
P6.00 per liter
-flavored water
-energy and sports drinks
-other powdered drink not classified as
milk, juice, tea and coffee
-cereal and grain beverages
-other non-alcoholic beverages that
contain added sugar
(b) Ready to drink coffee with added sugar
P6.00 per liter
or caloric sweeteners. (i.e. Coffee in can)
(b) Sweetened beverages using purely high
fructose corn syrup or in combination with P12.00 per liter
any caloric or non-caloric sweeteners
(c) Using purely coconut sap sugar and
purely steviod glycosides
(d) All milk including plain milk, infant formula
milk, follow-on milk, growing up milk,
powdered milk, ready-to-drink milk, flavored
milk, and fermented milk.
(e) Soymilk and flavored soymilk
(f) One hundred percent (100%) natural fruit
juices not having any added sugar or caloric Exempt
sweetener.
(g) One hundred percent (100%) natural
vegetable juices not having any added sugar
or caloric sweetener.
(h) Meal replacement and medically
indicated beverages
(i) Ground coffee, instant soluble coffee and
pre-packed powdered coffee products.