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 (excluding the excise and value-added
15% 15% 20% 20% 20% 20%
taxes);
and
Effective 1/1/2016, the specific tax
2) SPECIFIC TAX - Per proof liter Php20 Php20 Php20 Php20.80 Php21.63 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:
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 specific tax
2) Still wines and carbonated wines containing 14% of rate shall be increased by 4% every
Php30.00 Php31.20 Php32.45 Php33.75 Php35.10
alcohol by volume or less year thereafter
3) Still wines and carbonated wines containing more
than 14% (of alcohol by volume) but not more 25% of Php60.00 Php62.40 Php64.90 Php67.50 Php70.20
alcohol by volume
4) Fortified wines containing more than 25% of alcohol
Taxed as distilled spirits
by volume
C. FERMENTED LIQUORS , per liter of volume capacity
1) If the NRP (excluding excise and VAT) per liter of
volume capacity is: Effective 1/1/2018, the specific tax
rate shall be increased by 4% every
Php 50.60 and below Php15.00 Php17.00 Php19.00 Php21.00 Php23.50
year thereafter
More than Php 50.60 Php20.00 Php21.00 Php22.00 Php23.00 Php23.50
2) If brewed and sold at microbreweries or small Effective 1/1/2014, the specific tax
establishments such as pubs and restaurants, Php28.00 Php29.12 Php30.28 Php31.50 Php32.76 rate shall be increased by 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

B. TOBACCO PRODUCTS

PARTICULARS NEW TAX RATES based on Republic Act No. 10351 Remarks 2018 onwards
 2013 2014 2015 2016 2017
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 specific tax
(b) Tobacco prepared or partially prepared with or without the use of any machine or
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05 rate shall be increased by 4%
instrument or without being pressed or sweetened; and
every year thereafter
(c) Fine-cut shorts and refuse, scraps, clippings, cuttings, stems, midribs and sweepings of
Php1.75 Php1.82 Php1.89 Php1.97 Php2.05
tobacco;
2. Chewing tobacco unsuitable for use in any other manner Php1.50 Php1.56 Php1.62 Php1.68 Php1.75
B. CIGARS, per cigar
3. Cigars Effective 1/1/2014, the specific tax
(a) Based on the NRP per cigar (excluding the excise and value-added taxes), and 20% 20% 20% 20% 20% rate shall be increased by 4%
(b) Per cigar Php5.00 Php5.20 Php5.41 Php5.62 Php5.85 every year thereafter
C. CIGARETTES , per pack
NEW TAX RATES based on RA No. 10963 (TRAIN Law)
January 1, July 1, 2018 January 1, January 1,
PARTICULARS 2018 until until 2020 until 2022 until
January 1, 2024 onwards
June 30, December December December
2018 31, 2019 31, 2021 31,2023
1. Cigarettes packed by hand Php32.50 Php35.00 Php37.50 Php40.00

Effective 1/1/2024, the specific tax rate

shall be increased by 4% every year
2. Cigarettes packed by machine Php32.50 Php35.00 Php37.50 Php40.00 thereafter

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

EFFECTIVITY (RA 10963-TRAIN Law)

PRODUCT TYPE
January 1, 2018 January 1, 2019 January 1, 2020

(a) Lubricating oils and greases, including but not limited to base stock for lube oils and greases, high Php9.00 Php10.00
vacuum distillates, aromatic extracts and other similar preparations, and additives for lubricating oils
and greases, whether such additives are petroleum based or not,per liter and kilogram respectively, of
volume capacity or weight

(a.1) Locally produced or imported oils previously taxed but are subsequently reprocessed, re-refined or recycled,
per liter and kilogram of volume capacity or weight.

(b)Processed gas, per liter of volume capacity Php8.00

(c)Waxes and petrolatum, per kilogram

(d)Denatured alcohol to be used for motive power , per liter of volume capacity
(e)Asphalt, per kilogram
(f)Naphtha, regular gasoline, pyrolysis gasoline and other similar products of distillation, per liter of Php9.00 Php10.00
volume capacity
Php7.00
(g)Unleaded premium gasoline, per liter of volume capacity

(h)Kerosene, per liter of volume capacity Php3.00 Php4.00 Php5.00

(i)Aviation turbo jet fuel,aviation gas, per liter of volume capacity Php4.00 Php4.00 Php4.00
(j)Kerosene when used as aviation fuel, per liter of volume capacity
(k)Diesel fuel oil, and on similar fuel oils having more or less the same generating power, per liter of Php4.50 Php6.00
volume capacity
(l)Liquified petroleum gas used for motive power, per kilogram
(m)Bunker fuel oil, and on similar oils having more or less the same generating power, per liter of Php2.50
volume capacity
(n)Petroleum coke, per metric ton
(o)Liquified petroleum gas, per kilogram Php1.00 Php2.00 Php3.00
(p)Naphtha and pyrolysis gasoline, when used as raw material in the production of petrochemical Php0.00 Php0.00
products or in the refining of petroleum products, or as replacement fuel for natural-gas-fired-combined
cycle power plant, in lieu of lacally-extracted natural gas during the non-availability thereof, per liter of
volume capacity
Php0.00
(q)Liquified 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
D. MINERALS AND MINERAL PRODUCTS

PRODUCT TYPE TAX RATES (RA 10963-TRAIN Law)

Coal and coke (Domestic and Imported) January 1, 2018 - Php50.00

Nonmetallic Minerals and Quarry Reources (Locally extracted or produced)
Nonmetallic Minerals and Quarry Resources (Imported)
Locally-extracted natural gas and liquefied natural gas
All Metallic Minerals (locally extracted or produced copper, gold, chromite and other
metallic minerals)
Imported copper, gold, chromite and other metallic minerals
On indigenous petroleum
January 1, 2019 - Php100.00
January 1, 2020 - Php150.00
and onwards
Four percent (4%) based on the actual market value of the gross output thereof at the
time of removal
Four percent (4%) based on the value used by the Bureau of Customs (BOC) in
determining tariff and customs duties, net of excise tax and value-added tax
Exempt
Four percent (4%) based on the actual market value of the gross output thereof at the
time of removal
Four percent (4%) based on the value used by BOC in determining tariff and customs
duties, net of excise tax and value added tax
Six percent (6%) of the fair international market price thereof, on the first taxable sale, barter,
exchange or such similar transaction, such tax to be paid by the buyer or purchaser before removal
from the place of production. The phrase “first taxable sales, barter, exchange or similar
transaction’' means the transfer of indigenous petroleum in its original, state to a first taxable
transferee. The fair international market price shall be determined in consultation with appropriate
government agency.

For the purpose of this Subsection, “indigenous petroleum” shall include

locally-extracted mineral oil, hydrocarbon gas, bitumen, crude asphalt. mineral
gas and all other similar or naturally associated substances with the exception of
coal, peat, bituminous shale and/or stratified mineral deposits."
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 TAX RATES (RA 10963 (TRAIN Law)
OVER UP TO RATE
0 Php600,000 4%
Php600,000 Php1,000,000 10%
Php1,100,000 Php4,000,000 20%
Php4,000,000 over 50%

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

G. SWEETENED BEVERAGES (RA 10963-TRAIN Law)

PRODUCT TAX RATE

Per Liter of Volume Capacity
Using purely caloric sweeteners, and purely non-caloric sweeteners, or a mix of caloric and non-caloric sweeteners Php6.00
Using purely high fructose corn syrup or in combination with any caloric or non-caloric sweetener Php12.00
Using purely coconut sap sugar and purely steviol glycosides Exempt

H. INVASIVE COSMETIC PROCEDURES - (RA 10963-TRAIN Law)

SERVICE Tax Rate

Performance of Services on Invasive Cosmetic Procedures 5%