EXCISE TAX RATES 2026 (RA 11467)
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📌ALCOHOL PRODUCTS
SEC. 141. Distilled Spirits
- Ad Valorem: 22% of Net Retail Price (NRP)
- Specific: PHP 74.16 per Proof Liter
SEC. 142. Wines
Sparkling Wine- PHP 70.92 per Liter
Still Wine
- PHP 70.92 per Liter
Fortified wines with more than 25% AC
Taxed as DistilledÂ
SEC. 143 Fermented Liqour
- PHP 48.31 per Liter
📌TOBACCO PRODUCTS
Unmanufactured Tobacco
- Tobacco twisted by hand
- Tobacco prepared or partially prepared
- Fine cuts, shorts and refuse, scraps
- PHP 2.92 per Kilogram
Heated Tobacco
- PHP 37.63 per Pack of 20 Units
Chewing and Sucking Tobacco
- PHP 2.49 per Kilogram
📌VAPOR PRODUCTS
Nicotene Salt or Salt Nicotene
- PHP 69.46 per 10 Mililliter
Conventional Freebase or Classic Nicotene
- PHP 60.20 per Mililiter
📌CIGARS & CIGARETTES
Cigars
- Ad Valorem: 20% of Net Retail Price (NRP)
- Specific: PHP 8.55 per Cigar
- Sec. 145, NIRC
Cigarettes
- PHP 69.46 per Pack of 20's
- Sec. 145, NIRC
Fireworks
- PHP 30.00 per Kilograms
📌NON-ESSENTIAL GOODS
Jewelry (Real or Imitation)
Pearls, precious & semiprecious stones
Ivory
Opera glasses and lorgnettes
Perfumes and Toilet waters
Yachts and other pleasure crafts
20% of Dutiable Value
📌SWEETENED BEVERAGES
Purely Caloric/Non Caloric sweetener
- PHP 6.00 per Liter
Purely High Fructose Corn Syrup
- PHP 12.00 per Liter
Purely Coconut Sap Sugar/Purely Steviol Glycosides
- Exempt
📌MINERALS AND MINERAL PRODUCTS
Coal and Coke (per Metric Ton)
PHP 150.00 Per Metric TonÂ
Metallic and non-metallic minerals,Â
4% Actual Market ValueÂ
Locally-extracted natural gas / LPG
Exempt
Indigenous petroleum (of Int'l Market Price)
6% Int'l market price (DV)
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