Excise duty table for alcohol and alcoholic beverages
1.1.2025–
| Ethyl alcohol content as percent by volume | Product group | Excise duty amount |
|---|---|---|
| Beerpan | ||
| — over 0,5 but at most 3,5 | 11. | 28.35 cent/cl of ethyl alcohol |
| — over 3,5 | 12. | 36.20 cents/cl of ethyl alcohol |
| Wines and other fermented alcoholic beverages | ||
| — over 1,2 but at most 2,8 | 21. | 36 cents/litre of alcoholic beverage |
| — over 2,8 but at most 5,5 | 22. | 198 cents/litre of alcoholic beverage |
| — over 5,5 but at most 8 | 23. | 308 cents/litre of alcoholic beverage |
| — over 8 but at most 15 | 24. | 456 cents/litre of alcoholic beverage |
| Wines | ||
| — over 15 but at most 18 | 25. | 456 cents/litre of alcoholic beverage |
| Intermediate products | ||
| — over 1,2 but at most 15 | 31. | 568 cents/litre of alcoholic beverage |
| — over 15 but at most 22 | 32. | 874 cents per litre of the alcoholic beverage product from 1 Jan to 31 Dec 2025 |
886 cents per litre of the alcoholic beverage product from 1 Jan to 31 Dec 2026 | ||
| 902 cents/litre of alcoholic beverage from 1 Jan 2027 | ||
| Ethyl alcohol | ||
| products under Customs tariff heading: | ||
| — over 1,2 but at most 2,8 | 41. | 30.90 cents/cl of ethyl alcohol |
| — over 2,8 but at most 10 | 42. | 54.80 cents/cl of ethyl alcohol |
| — over 10 | 43. | 55.50 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2025 |
56.30 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2026 | ||
| 57.30 cents/cl of ethyl alcohol from 1 Jan 2027 | ||
| Other | ||
| 46. | 55.50 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2025 | |
56.30 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2026 | ||
| 57.30 cents/cl of ethyl alcohol from 1 Jan 2027 |
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Excise duty on alcohol and alcoholic beverages
1.1.2024–31.12.2024
| Ethyl alcohol content as percent by volume | Product group | Excise duty amount |
|---|---|---|
| Beerpan | ||
| — over 0,5 but at most 3,5 | 11. | 28.35 cent/cl of ethyl alcohol |
| — over 3,5 | 12. | 36.20 cents/cl of ethyl alcohol |
| Wines and other fermented alcoholic beverages | ||
| — over 1,2 but at most 2,8 | 21. | 36 cents/litre of alcoholic beverage |
| — over 2,8 but at most 5,5 | 22. | 198 cents/litre of alcoholic beverage |
| — over 5,5 but at most 8 | 23. | 308 cents/litre of alcoholic beverage |
| — over 8 but at most 15 | 24. | 456 cents/litre of alcoholic beverage |
| Wines | ||
| — over 15 but at most 18 | 25. | 456 cents/litre of alcoholic beverage |
| Intermediate products | ||
| — over 1,2 but at most 15 | 31. | 568 cents/litre of alcoholic beverage |
| — over 15 but at most 22 | 32. | 863 cents/litre of alcoholic beverage |
| Ethyl alcohol | ||
| products under Customs tariff heading: | ||
| — over1,2 but at most 2,8 | 41. | 30.90 cents/cl of ethyl alcohol |
| — over 2,8 | 45. | 54.80 cents/cl of ethyl alcohol |
| Other | ||
| 46. | 54.80 cents/cl of ethyl alcohol |
1.1.2022–31.12.2023
| Ethyl alcohol content as percent by volume | Product group | Excise duty amount |
|---|---|---|
| Beerpan | ||
| — over 0,5 but at most 3,5 | 11. | 28,35 cent/cl of ethyl alcohol |
| — over 3,5 | 12. | 38.05 cents/cl of ethyl alcohol |
| Wines and other fermented alcoholic beverages | ||
| — over 1,2 but at most 2,8 | 21. | 36 cents/litre of alcoholic beverage |
| — over 2,8 but at most 5,5 | 22. | 198 cents/litre of alcoholic beverage |
| — over 5,5 but at most 8 | 23. | 287 cents/litre of alcoholic beverage |
| — over 8 but at most 15 | 24. | 421 cents/litre of alcoholic beverage |
| Wines | ||
| — over 15 but at most 18 | 25. | 421 cents/litre of alcoholic beverage |
| Intermediate products | ||
| — over 1,2 but at most 15 | 31. | 501 cents/litre of alcoholic beverage |
| — over 15 but at most 22 | 32. | 771 cents/litre of alcoholic beverage |
| Ethyl alcohol | ||
| products under Customs tariff heading: | ||
| — over1,2 but at most 2,8 | 41. | 30.90 cents/cl of ethyl alcohol |
| — over 2,8 | 45. | 50.35 cents/cl of ethyl alcohol |
| Other | ||
| 46. | 50.35 cents/cl of ethyl alcohol |