Beer taxes in Europe, 2022 | Excise tax rate on beer


Tis the season to open a cold one. Ahead of International Beer Day on August 5, let’s take a minute to find out how much of your money is actually spent on the cost of a beer with this week’s tax map, which explores excise duty on beer.

EU law requires each EU country to levy an excise duty on beer of at least €1.87 per 100 liters (26.4 gal) and degree of alcohol. This equates to a minimum tax of €0.03 (US$0.04) for a 330ml (11.2oz) bottle of beer with an alcohol content of 5%. As this map illustrates, only a few EU countries remain close to the minimum rate; most levy much higher excise duties.

Finland, Ireland and the UK levy the highest excise duties on beer. Finland levies a tax of €0.63 ($0.74) per 330ml bottle of beer. Ireland and the UK both levy levy rates of €0.37 ($0.44) per beer.

Bulgaria, Germany, Luxembourg, Romania and Spain each levy around the EU minimum rate of €0.03 ($0.04) per bottle of beer.

All European countries covered also levy Value Added Tax (VAT) on beer, which is levied on the sale value of a bottle of beer. The excise duty amounts shown on the card are for excise duty only and do not include VAT.

Excise duties on beer in European Union (EU) member states and the United Kingdom, from July 2022
Country Excise duty per 330 ml (11.2 oz) bottle of beer at 5% abv
euros U.S. dollars
Austria (AT) €0.08 $0.10
Belgium (BE) €0.08 $0.10
Bulgaria (BG) €0.03 $0.04
Croatia (HR) €0.09 $0.10
Cyprus (CY) €0.10 $0.12
Czech Republic (CZ) €0.05 $0.06
Denmark (DK) €0.11 $0.13
Estonia (EE) €0.21 $0.25
Finland (FI) €0.63 $0.74
France (FR) €0.13 $0.15
Germany (DE) €0.03 $0.04
Greece (GR) €0.21 $0.24
Hungary (HU) €0.08 $0.10
Ireland (IE) €0.37 $0.44
Italy (IT) €0.12 $0.14
Latvia (LV) €0.14 $0.16
Lithuania (LT) €0.13 $0.15
Luxembourg (LU) €0.03 $0.04
Malta (MT) €0.08 $0.09
Netherlands (NL) €0.13 $0.15
Poland (PL) €0.08 $0.10
Portugal (PT) €0.07 $0.08
Romania (RO) €0.03 $0.04
Slovakia (SK) €0.06 $0.07
Slovenia (SI) €0.20 $0.24
Spain (ES) €0.03 $0.04
Sweden (SE) €0.33 $0.39
United Kingdom (GB) €0.37 $0.44

Notes: Some countries levy reduced excise duties for small independent breweries. Excise duties have been converted to USD using the 2021 average USD-EUR exchange rate (0.846), see IRS, “Yearly Average Currency Exchange Rates”, https://www.irs.gov/individuals/international -taxpayers/yearly-average -exchange rate.

Source: European Commission, “Taxes in Europe Database”, accessed 5 July 2022, https://ec.europa.eu/taxation_customs/tedb/splSearchForm.html; and Gov.uk, “Tax on purchases and services: duty on alcohol and tobacco”, https://www.gov.uk/tax-on-shopping/alcohol-tobacco.

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