Excise Tax Calculator 2025 β Gas, Alcohol, Tobacco Federal Rates
Calculate federal and state excise taxes on gasoline, diesel, alcohol, and tobacco. See how excise taxes affect the cost of common products.
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Total Excise Tax
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Federal Tax
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State Tax
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Per Unit Total
Excise Tax Breakdown
How to Use This Excise Tax Calculator
Select the product type, enter the quantity, and choose your state. The calculator shows federal excise tax plus typical state excise tax. Note that excise taxes are usually built into the price you pay β this shows how much of what you pay is excise tax.
The Formula
Federal excise tax = quantity Γ federal rate per unit
State excise tax = quantity Γ state rate per unit
Total excise tax = federal + state
Per unit = total excise tax Γ· quantity
State excise tax = quantity Γ state rate per unit
Total excise tax = federal + state
Per unit = total excise tax Γ· quantity
Example
20 gallons of gasoline in California:
Federal gas tax: 20 Γ $0.184 = $3.68
CA state gas tax: 20 Γ $0.579 = $11.58 (including CA excise + other fees)
Total excise taxes: $15.26
Out of a $60 gas purchase, $15.26 (25.4%) goes to excise taxes
Federal gas tax: 20 Γ $0.184 = $3.68
CA state gas tax: 20 Γ $0.579 = $11.58 (including CA excise + other fees)
Total excise taxes: $15.26
Out of a $60 gas purchase, $15.26 (25.4%) goes to excise taxes
Extended
Excise Tax by Product Type
Complete breakdown of federal excise tax rates across all major product categories
Complete guide to federal excise tax rates across all major product categories.
Federal Excise Tax Rate Table
| Product | Federal Rate | Unit | Notes |
|---|---|---|---|
| Gasoline | $0.184 | per gallon | Highway Trust Fund since 1993 |
| Diesel | $0.244 | per gallon | Higher than gas to fund roads |
| Aviation fuel | $0.194 | per gallon | Commercial aviation |
| Beer (large brewer) | $18.00 | per 31-gal barrel | Small brewers: $3.50 on first 60K bbl |
| Wine (β€14% ABV) | $1.07 | per gallon | Small producers get a $0.90/gal credit |
| Sparkling wine | $3.40 | per gallon | Higher than still wine |
| Distilled spirits | $13.50 | per proof gallon | Small distillers: $2.70 on first 100K gal |
| Cigarettes | $1.0066 | per pack (20) | Imposed on manufacturer |
| Cigars (small) | $0.0504 | per cigar | Under 3 pounds per 1,000 |
| Cigars (large) | 52.75% | of mfr price | Cap at $0.4026 per cigar |
| Chewing tobacco | $0.5033 | per pound | |
| Pipe tobacco | $2.8311 | per pound | |
| Snuff | $1.51 | per pound | |
| Air ticket (domestic) | 7.5% | of ticket price | Plus $4.80 per segment |
| Firearms (pistols) | 10% | of sale price | Pistols and revolvers |
| Firearms (other) | 11% | of sale price | Rifles, shotguns, ammo |
| Indoor tanning | 10% | of service price | ACA-created sin tax |
Frequently Asked Questions
What is an excise tax?
An excise tax is a tax imposed on specific goods, activities, or services β not on income or general retail sales. Federal excise taxes apply to fuel, alcohol, tobacco, firearms, air travel, and certain other products. Unlike sales tax (a percentage of price), many excise taxes are unit-based (per gallon, per pack, per unit).
What is the federal gas tax?
The federal gasoline tax is $0.184 per gallon (18.4 cents), set in 1993 and not inflation-adjusted. Diesel is taxed at $0.244 per gallon federally. States add their own gas taxes on top β averaging about 31 cents per gallon. The total combined gas tax ranges from about 32 cents per gallon in Alaska to over 77 cents in California and Pennsylvania.
How is alcohol taxed federally?
Federal alcohol excise taxes vary by type and strength: Beer: $3.50β$18 per 31-gallon barrel (small brewers pay less). Wine: $1.07β$3.40 per 750mL case equivalent, depending on alcohol content. Distilled spirits: $2.70 per 750mL proof gallon for small producers, up to $13.50 per proof gallon. State alcohol taxes are added on top and vary significantly.
What is the federal tobacco excise tax?
Federal cigarette excise tax is $1.0066 per pack (20 cigarettes). Large cigars are taxed at 52.75% of manufacturer price, capped at $0.4026 per cigar. Chewing tobacco is $0.5033 per pound, pipe tobacco $2.8311 per pound. States add substantially more β New York State adds $5.35/pack on top of federal tax, making NYC cigarettes over $15/pack.
Is the federal excise tax included in the pump price of gas?
Yes. When you see the price at the gas pump, the federal excise tax ($0.184/gallon) and state excise tax are already included in that price. You are not charged extra β the price you see is the all-in price including all taxes. This is different from sales tax at a store, where the price shown is pre-tax and tax is added at checkout.