Tax Rates by Commodity
Beer | Wine | Distilled Spirits | Tobacco Products | Cigarette Papers/Tubes | Firearms/Ammunition
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Taxpayer Relief– Payment Options
Note – This is for informational purposes only - For beer, wine, and distilled spirits, some reduced tax rates and tax credits are only available if you meet criteria related to production, processing, or foreign assignments. Reduced tax rates and tax credits may also be limited if you are part of a controlled group or a Single Taxpayer arrangement. See the CBMA page for more information. For distilled spirits, your effective tax rate may be lower based on tax credits for eligible wine or eligible flavor content. See TTB Industry Circular 2018-4.
ALCOHOL – Tax Rates for Calendar Years 2018 to Present (view Historic Tax Rates)
BEER – Reduced Tax Rates on Domestic Removals or Imports (2018 to Present) |
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Barrels per Calendar Year |
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Beer produced and removed by a domestic brewer who produces 2,000,000 barrels or less per calendar year |
First 60,000 |
Over 60,000 up to 2,000,000 |
$3.50 |
$16.00 |
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Beer removed by:
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First 6,000,000 |
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$16.00 |
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BEER – General Tax Rate on Domestic Removals or Imports |
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Beer removed by:
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All Barrels |
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$18.00 |
WINE – Tax Rates and Tax Credits on Domestic Removals or Imports (2018 to Present) |
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Tax Class |
Tax Rate per Wine Gallon |
Tax Credits per Calendar Year |
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First 30,000 |
Over 30,000 up to 130,000 |
Over 130,000 up to 750,000 |
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Still Wine |
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16% and under alcohol by volume |
$1.07 |
$1 credit |
90¢ credit |
53.5¢ credit |
Over 16 - 21% alcohol by volume |
$1.57 |
$1 credit |
90¢ credit |
53.5¢ credit |
Over 21 - 24% alcohol by volume |
$3.15 |
$1 credit |
90¢ credit |
53.5¢ credit |
Mead |
$1.07 |
$1 credit |
90¢ credit |
53.5¢ credit |
Low alcohol by volume wine |
$1.07 |
$1 credit |
90¢ credit |
53.5¢ credit |
Artificially Carbonated Wine |
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Over 0.392g CO2/100mL - injected or otherwise added |
$3.30 |
$1 credit |
90¢ credit |
53.5¢ credit |
Sparkling Wine |
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Over 0.392g CO2/100mL - naturally occurring |
$3.40 |
$1 credit |
90¢ credit |
53.5¢ credit |
Hard Cider |
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No more than 0.64g CO2/100mL; derived primarily from apples/pears or apple/pear juice concentrate and water; containing no other fruit product or fruit flavoring other than apple/pear; and containing at least 0.5% and less than (not equal to) 8.5% alcohol by volume |
$0.226 |
6.2¢ credit |
5.6¢ credit |
3.3¢ credit |
DISTILLED SPIRITS – Reduced Tax Rates on Domestic Removals or Imports (2018 to Present) |
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Proof Gallons per Calendar Year |
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First 100,000 Proof Gallons |
Over 100,000 up to 22,130,000 Proof Gallons |
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$2.70 |
$13.34 |
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DISTILLED SPIRITS – General Tax Rate on Domestic Removals or Imports |
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All Proof Gallons |
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$13.50 |
TOBACCO – Current Tax Rates (view Historic Tax Rates)
Tobacco Products |
1,000 units |
Pack of 20 |
Small Cigarettes |
$50.33 |
$1.01 |
Large Cigarettes |
$105.69 |
$2.11 |
Small Cigars |
$50.33 |
$1.01 |
Tobacco Products |
1000 units |
Each |
Large Cigars |
52.75% of sales price but not to |
$.4026 maximum |
Tobacco Products |
1 lb. |
1 Ounce Tin or Pouch |
Pipe Tobacco |
$2.8311 |
$0.1769 |
Chewing Tobacco |
$0.5033 |
$0.0315 |
Snuff |
$1.51 |
$0.0944 |
Roll-your-own Tobacco |
$24.78 |
$1.5488 |
Tax |
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Cigarette Paper |
50 papers1 |
Cigarette papers up to 6½" long |
$0.0315 |
Cigarette papers over 6½" long |
Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper. |
Cigarette Tubes |
50 Tubes2 |
Cigarette tubes up to 6½" long |
$0.0630 |
Cigarette tubes over 6½" long |
Use rates above, but count each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube. |
1Tax rate for less than 50 papers is the same. The tax is not prorated. |
FIREARMS AND AMMUNITION – Current Tax Rates
Firearms and Ammunition |
Tax |
Pistols and Revolvers |
10% of sale price |
Other Firearms and Ammunition |
11% of sale price |
Page last reviewed: December 22, 2020
Page last updated: May 9, 2022
Maintained by: National Revenue Center, Tax Audit Division