აქციზი (ინგლისურად excise) არის ე.წ. არაპირდაპირი გადასახადი, რომელსაც მომხმარებელი სახელმწიფოს უხდის გარკვეული საქონლის ან მომსახურების შეძენისას. აქციზით იბეგრება, როგორც ადგილობრივი წარმოებული, ასევე იმპორტირებული პროდუქცია. აქციზის გადასახადის შემოღების იდეა დაკავშირებულია ადამიანზე და გარემოზე ზიანის მომტანი საქონლით და მომსახურებით ვაჭრობასთან. სწორედ, ისეთი პროდუქცია იბეგრება, რომლის მოხმარებასაც ადამიანის ჯანმრთელობისთვის ზიანი მოაქვს. გადასახადის დაწესებით აღნიშნული საქონლის და მომსახურების მიწოდების გაძვირება ხდება, რაც მოხმარებას ამცირებს. ამასთან ერთად, სახელმწიფო ბიუჯეტში დამატებით თანხა შედის, რაც ირიბად გარემოს დაზიანებაზე გადახდილი კომპენსაციაა.
საქართველოში აქციზის გადასახადით იბეგრება: ავტომობილები, ნავთობპროდუქტები, სიგარეტი, ალკოჰოლური სასმელები და ა.შ.
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