Alcoholic beverage taxes

Alcoholic beverage taxes 1.1.2018 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

8.80 cents/centilitre of ethyl alcohol
35.55 cents/centilitre of ethyl alcohol

Wine and other fermented alcoholic beverages

over 1.2 - maximum 2.8 
over 2.8 - maximum 5.5
over 5.5 - maximum 8.0 
over 8.0 - maximum 15.0  

24.00 cents/litre of alcoholic beverage
187.00 cents/litre of alcoholic beverage
268.00 cents/litre of alcoholic beverage
383.00 cents/litre of alcoholic beverage

Wine

over 15.0 - maximum 18.0 

383.00 cents/litre of alcoholic beverage

Intermediate products

over 1.2 - maximum 15.0 
over 15.0 - maximum 22.0 

464.00 cents/litre of alcoholic beverage
718.00 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 


8.80 cents/centilitre of ethyl alcohol
47.85 cents/centilitre of ethyl alcohol

47.85 cents/centilitre of ethyl alcohol

Alcoholic beverage taxes 1.1.2019 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

9.60 cents/centilitre of ethyl alcohol
36.50 cents/centilitre of ethyl alcohol

Wine and other fermented alcoholic beverages

over 1.2 - maximum 2.8 
over 2.8 - maximum 5.5
over 5.5 - maximum 8.0 
over 8.0 - maximum 15.0  

27.00 cents/litre of alcoholic beverage
191.00 cents/litre of alcoholic beverage
275.00 cents/litre of alcoholic beverage
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 


9.60 cents/centilitre of ethyl alcohol
48.80 cents/centilitre of ethyl alcohol

48.80 cents/centilitre of ethyl alcohol