Sin Tax Calculator
Sin taxes are per-unit excise taxes on alcohol and tobacco levied by both the federal government and individual states. The total excise tax on any product is the sum of the federal and state per-unit rates, multiplied by the quantity sold or purchased. Enter the combined per-unit excise rate (federal plus state) and the quantity to calculate the total sin tax. For cigarettes, the unit is typically per pack; for beer, per barrel or case; for spirits, per gallon. Look up your product's combined rate in IRS Publication 510 and your state's Department of Revenue.
Sin tax formula
Total Sin Tax = Per-Unit Rate x Quantity
The per-unit excise rate is set by statute. Add the federal rate and state rate together to get the combined rate before entering. For cigarettes in New York State, for example, the combined rate is $1.0066 (federal) + $4.35 (NY state) = $5.3566 per pack. For 100 packs, the total sin tax is $535.66.
Key federal sin tax rates (IRS 2024)
- Cigarettes: $1.0066 per pack of 20
- Beer (large brewer): $18.00 per 31-gallon barrel
- Distilled spirits: $13.50 per proof gallon
- Still wine (not over 14% alcohol): $1.07 per wine gallon
State rates vary widely. Verify current rates with your state's Department of Revenue and with IRS Publication 510.
Sin tax FAQ
What is a sin tax?
A sin tax is an excise tax imposed on goods considered harmful or socially undesirable, such as alcohol, tobacco, gambling, and in some states, recreational cannabis. The tax serves both a revenue purpose and a public health purpose by raising the price and discouraging consumption.
What are the federal excise tax rates on alcohol?
Federal excise tax rates on alcohol (2024): beer is $3.50 per 31-gallon barrel for the first 60,000 barrels (for small brewers), rising to $18 per barrel above that threshold. Wine ranges from $1.07 to $3.40 per wine gallon by alcohol content. Distilled spirits are $13.50 per proof gallon. These are IRS rates from Publication 510.
What are the federal excise tax rates on tobacco?
Federal cigarette excise tax is $1.0066 per pack of 20 cigarettes. Small cigars are $50.33 per 1,000. Large cigars are 52.75% of the manufacturer's price (up to $402.60 per 1,000). Smokeless tobacco is $1.51 per pound for snuff and $0.50 per pound for chewing tobacco. Rates are from IRS Publication 510.
How do state sin taxes work?
Each state levies its own excise taxes on alcohol and tobacco, layered on top of the federal rates. State cigarette taxes range from $0.17 per pack (Missouri) to $4.50 per pack (Connecticut and New York as of 2024). Alcohol tax rates also vary significantly by state and product type.
Are sin taxes regressive?
Yes, sin taxes are generally considered regressive because lower-income consumers spend a higher proportion of their income on taxed goods like tobacco and alcohol. This is a common criticism of sin taxes in tax policy debates, though proponents argue the public health benefit justifies the regressivity.
Official sources
- IRS Publication 510 (Excise Taxes): IRS Pub 510 - Federal Excise Tax Rates.
- Tax Foundation Tobacco Tax Rates: State Cigarette Tax Rates.
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.