Alcoholic beverage taxes

Alcoholic beverage taxes 1.1.2021 by tax groups are on the table below.

Tax category	Alcohol content, per cent by volume	Tax amount
Beer	over 0.5 - maximum 2.8 over 2.8	24.75 cents/centilitre of ethyl alcohol 38.05 cents/centilitre of ethyl alcohol
Wine and other fermented alcoholic beverages	over 1.2 - maximum 2.8	36.00 cents/litre of alcoholic beverage
	over 2.8 - maximum 5.5	198.00 cents/litre of alcoholic beverage
	over 5.5 - maximum 8.0	287.00 cents/litre of alcoholic beverage
	over 8.0 - maximum 15.0	421.00 cents/litre of alcoholic beverage
Wine	over 15.0 - maximum 18.0	421.00 cents/litre of alcoholic beverage
Intermediate products	over 1.2 - maximum 15.0 over 15.0 - maximum 22.0	501.00 cents/litre of alcoholic beverage 771.00 cents/litre of alcoholic beverage
Ethyl alcohol: products defined under customs tariff item 2208 other beverages	over 1.2 - maximum 2.8 over 2.8	30.90 cents/centilitre of ethyl alcohol 50.35 cents/centilitre of ethyl alcohol 50.35 cents/centilitre of ethyl alcohol

Alcoholic beverage taxes 1.1.2020 by tax groups are on the table below.

Tax category	Alcohol content, per cent by volume	Tax amount
Beer	over 0.5 - maximum 2.8 over 2.8	11.40 cents/centilitre of ethyl alcohol 36.50 cents/centilitre of ethyl alcohol
Wine and other fermented alcoholic beverages	over 1.2 - maximum 2.8	32.00 cents/litre of alcoholic beverage
	over 2.8 - maximum 5.5	191.00 cents/litre of alcoholic beverage
	over 5.5 - maximum 8.0	275.00 cents/litre of alcoholic beverage
	over 8.0 - maximum 15.0	397.00 cents/litre of alcoholic beverage
Wine	over 15.0 - maximum 18.0	397.00 cents/litre of alcoholic beverage
Intermediate products	over 1.2 - maximum 15.0 over 15.0 - maximum 22.0	478.00 cents/litre of alcoholic beverage 738.00 cents/litre of alcoholic beverage
Ethyl alcohol: products defined under customs tariff item 2208 other beverages	over 1.2 - maximum 2.8 over 2.8	11.40 cents/centilitre of ethyl alcohol 48.80 cents/centilitre of ethyl alcohol 48.80 cents/centilitre of ethyl alcohol