02.01.2019

Alcoholic beverage taxes

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

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