Liquor2560

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General Knowledge of Liquor

According to EXCISE ACT B.E. 2560 (2017) defines the liquor products tax as follows :

“Liquor” means all materials or mixture that contain alcohol and can be consumed

as liquor on its own or when mixed with water or other liquid but excludes beverages containing less than zero point five degree of alcohol;

“Fermented liquor” means non-distilled liquor including fermented liquor that is

mixed with distilled liquor and contains less than fifteen degrees of alcohol;

“Distilled liquor” means distilled spirit including distilled spirit that is mixed with

fermented liquor and contains more than fifteen degrees of alcohol.

Liquor Product Properties

No. Property Definition
1 Trademark Trademark or logo used for the product or service regulated by the Trademark Act B.E. 2534 (1991) and modified in B.E. 2543 (2000).
2 Degree of alcohol Amount of alcohol in the liqueur
3 Container volume Liqueur container volume
4 Container type Liqueur container type (eg. can or bottle)

Excise Tax Rate for Liquor

Tobacco Tax Rate
Items Maximum rate Applied rate
Ad Valorem(%) Per Volume(Baht) Ad Valorem(%) Per Volume(Baht)
Brewed beverage
(1)Beer
(1.1) No more than 7 degree - - 48 155 Baht/Litre of pure alcohol
8 baht/Litre of the amount of higher value
(1.2) Over 7 degree, collect on top of (1.1) per degree by - - - 3 Baht/Litre
(2) Wine and sparkling wine from grape
(2.1) No more than 15 degree, with final wholesale price not exceed 600 Baht and excluding VAT - - 0 1000 Baht/Litre of pure alcohol
255 baht/Litre of the amount of higher value
(2.2) No more than 15 degree, with final wholesale price exceed 600 Baht and excluding VAT - - 36 1000 Baht/Litre of pure alcohol
(2.3) More than 15 degree, collect on top of (2.1) and (2.2) per degree by - - - 3 Baht/Litre


(3) Other than 1. and 2.
(3.1) No more than 15 degree - - 5 70 Baht/Litre of pure alcohol
10 baht/Litre of the amount of higher value
(3.2) More than 15 degree, collect on top of (3.1) per degree by - - - 3 Baht/Litre


Distilled beverage
(1)White spirit without coloring, blends or additives
(1.1) No more than 40 degree - - 4 145 Baht/Litre of pure alcohol
40 baht/Litre of the amount of higher value
(1.2) More than 40 degree, collect on top of (1.1) per degree by - - - 3 Baht/Litre
(2) Other than (1)
(2.1) No more than 45 degree - - 25 250 Baht/Litre of pure alcohol
50 baht/Litre of the amount of higher value
(2.2) More than 45 degree, collect on top of (2.1) per degree by - - - 3 Baht/Litre


(3) Ethanol (Spirit with over 80 degree of pure alcohol)
(3.1) for use in industry or being conversed according to the methods specified by the Director General - - 0 0 Baht/Litre of pure alcohol
1 baht/Litre of the amount of higher value
(3.2) for use in medicine, pharmaceutical and scientific purpose according to the methods specified by the Director General - - 0 0 Baht/Litre of pure alcohol
0.05 baht/Litre of the amount of higher value
(3.3) Other than (3.1) and (3.2) - - 0 6 Baht/Litre of pure alcohol
0.00 baht/Litre of the amount of higher value



Excise Tax Rate Search System for Liquor

Liquor Excise Tax Rate Search System is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.