Alcoholic beverage taxes

Alcoholic beverage taxes 1.1.2022 by tax groups are on the table below.

Tax category

Alcohol content, 
per cent by volume      

Tax amount

Beer

over 0.5 - maximum 3.5

over 3.5

28.35 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