A percutaneously administrable base composition which facilitates the percutaneous absorption of drugs and is remarkably reduced in the irritancy against the skin. The composition comprises 10-60 wt. % of lower alcohol, 10-50 wt. % of humectant, 10-70 wt. % of water, 0.1-15 wt. % of abirritant and 0.1-15 wt. % of absorption promoter. A drug composition is prepared by adding to the above composition various active ingredients such as antitussive, expectorant, skeletal muscle relaxant, antivertiginous drug, narcotic, drug for the circulatory system, and so forth.