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New alcohol excise duty rates for 2024

As every year, alcohol excise rates can change from a country to another, it is in this process that Eurotax shares with you the latest information it has on alcohol excise rates in certain countries where it operates.

The Netherlands

From January 1st, 2024, the consumption tax for non-alcoholic beverages will be EUR 26,13 per hl. Beverages subject to consumption tax: ·       lemonade (including syrup); ·       fruit juices; ·       vegetable juices ·       alcohol-free beer ·       low-alcohol beer with 0.5% or less alcohol ·       other drinks with a maximum of 1.2% alcohol. Mineral water is exempt from consumption tax. PS: It was announced by the government that several tarrif will be increased by January, 1, 2024. But  it still need to be confirmed.

Sweden

These tax rates apply to alcohol products from January, 1,  2024. Tax rates for beer  Tax rate/litre and percentage by volume Over 0.5 up to 2.8 0.00 SEK Over 2.8 2.28 SEK Tax rates for wine and other fermented beverages Tax rate per litre Over 1.2 maximum 2.25 SEK 0.00 Over 2.25 maximum 4.5 SEK 10.38 Over 4.5 maximum 7 SEK 15.34 Over 7 maximum 8.5 SEK 21.12 Over 8.5 maximum 15 SEK 29.58 Over 15 maximum 18* SEK 61.90 *this tax rate only applies to wine Tax rates for intermediate products Tax rate per litre Over 1.2 maximum 15 37.34 SEK Over 15 maximum 22 61.90 SEK Tax rates for ethyl alcohol Tax rate per litre of pure alcohol Over 1.2 526.97 SEK per litre of pure alcohol

Czech Republic

Starting from January, 1, 2024, we will have to apply the rate of CZK 35,500 per 100 litres of pure ethanol (10% increase comparing with the rate valid in 2023).

Finland

This rates apply starting from January, 1, 2024 Wines and other fermented alcoholic beverages Ethyl alcohol content as percent by volume Over 1,2 but at most 2,8  ==> 36 cents/litre of alcoholic beverage Over 2,8 but at most 5,5 ==> 198 cents/litre of alcoholic beverage Over 5,5 but at most 8 ==> 308 cents/litre of alcoholic beverage Over 8 but at most 15 ==> 456 cents/litre of alcoholic beverage Wines Ethyl alcohol content as percent by volume Over 15 but at most 18 ==> 456 cents/litre of alcoholic beverage Intermediate products Ethyl alcohol content as percent by volume Over 1,2 but at most 15 ==> 568 cents/litre of alcoholic beverage Over 15 but at most 22 ==> 863 cents/litre of alcoholic beverage Ethyl alcohol Products under Customs tariff heading: Ethyl alcohol content as percent by volume Over1 ,2 but at most 2,8 ==> 30.90 cents/cl of ethyl alcohol Over2,8 ==> 54.80 cents/cl of ethyl alcohol

France

  Alcohol excise duty rates will likely be increased and annouced after January 1st, 2024.  Do not hesitate to contact Eurotax for any requet or to visit our alcohol excise for B2C and for B2B.

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