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.
| TAX_FAMILY | ABVmin (inc) | ABVmax (inc) | EDA rate | EDA rule |
| Beer <= 3.2 % | 1.2 | 3.2 | 26.13 | HL |
| Beer > 3.2 % | 3.3 | 99 | 8.12 | HLD |
| Beer (reduced rate) <= 3.4 % | 1.2 | 3.4 | 26.13 | HL |
| Beer (reduced rate) > 3.4 % | 3.5 | 99 | 7.51 | HLD |
| Wine still ≤ 8,5% | 1.2 | 8.5 | 47.95 | HL |
| Wine still > 8,5% | 8.6 | 15 | 95.69 | HL |
| Wine sparkling ≤ 8,5% | 1.2 | 8.5 | 47.95 | HL |
| Wine sparkling > 8,5% | 8.6 | 15 | 95.69 | HL |
| Fermented still/sparkling ≤ 15 | 1.2 | 15 | 114.85 | HL |
| Fermented still/sparkling > 15 | 15.1 | 22 | 161.8 | HL |
| Spirit | 22 | 99 | 18.27 | HLAP |
| Fruit Juice / Limonade / Alc.Free Beer | 0 | 1.2 | 26.13 | HL |
| Concentr. Limonade / Fruit Juice | 0 | 1.2 | 104.52 | HL |
| EAUX MINERALES | 0 |
Sweden
| TAX_FAMILY | ABVmin (inc) | ABVmax (inc) | EDA rate | EDA rule |
| Beer 1.2 – 2.8 % ABV (**SEK**) | 1.2 | 2.8 | 0 | HL |
| Beer > 2.8 % ABV (**SEK**) | 2.8 | 99 | 212 | HLAP |
| Wine and fermented beverages 1.2 – 2.5 (**SEK**) | 1.2 | 2.5 | 0 | HL |
| Wine and fermented beverages >2.5 – 4.5 (**SEK**) | 2.51 | 4.5 | 1038 | HL |
| Wine and fermented beverages >4.5 – 7 (**SEK**) | 4.51 | 7 | 1534 | HL |
| Wine and fermented beverages >7 – 8.5 (**SEK**) | 7.01 | 8.5 | 2112 | HL |
| Wine and fermented beverages >8.5 – 15 (**SEK**) | 8.51 | 15 | 2958 | HL |
| Wine and fermented beverages >15 – 18 (**SEK**) | 15.01 | 18 | 6190 | HL |
| Intermediate products >1.2 – 15 (**SEK**) | 1.2 | 15 | 3734 | HL |
| Intermediate products >15 – 22 (**SEK**) | 15.01 | 22 | 6190 | HL |
| Spirit | 1.2 | 99 | 52697 | HLAP |
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
| TAX_FAMILY | ABVmin (inc) | ABVmax (inc) | EDA rate | EDA rule |
| Beer 0.5 – 3.5 % ABV | 0.5 | 3.5 | 2835 | HLAP |
| Beer > 3.5 % ABV | 3.51 | 22 | 3620 | HLAP |
| Wine still/spark. – fermented 1.2 – 2.8 % ABV | 1.2 | 2.8 | 36 | HL |
| Wine still/spark. – fermented >2.8 – 5.5 % ABV | 2.81 | 5.5 | 198 | HL |
| Wine still/spark. – fermented >5.5 – 8 % ABV | 5.51 | 8 | 308 | HL |
| Wine still/spark. – fermented >8 – 15 % ABV | 8.01 | 15 | 456 | HL |
| Wines STRONG (15 – 18 % ABV) | 15 | 18 | 456 | HL |
| Intermediate products 1.2 – 15 % ABV | 1.2 | 15 | 568 | HL |
| Intermediate products >15 – 22 % ABV | 15.01 | 22 | 863 | HL |
| Spirit 1.2 – 2.8 % ABV | 1.2 | 2.8 | 3090 | HLAP |
| Spirit > 2.8 % ABV | 2.8 | 99 | 5480 | HLAP |
| Other berevages | 2.8 | 99 | 5480 | HLAP |
France
Alcohol excise duty rates were increased since January 1st, 2024. You will find here the new rates in France.
Italy
| TAX_FAMILY | ABVmin (inc) | ABVmax (inc) | EDA rate | EDA rule |
| Beer | 1.2 | 18 | 2.99 | HLPT |
| Wine still | 1.2 | 18 | 0 | HL |
| Wine Sparkling | 1.2 | 18 | 0 | HL |
| Fermented | 1.2 | 18 | 0 | HL |
| Intermediary Products | 1.2 | 22 | 88.67 | HL |
| Spirit | 22 | 99 | 1035.52 | HLAP |
Do not hesitate to contact Eurotax for any requet or to visit our alcohol excise for B2C and for B2B.
