EU legislation on excise duties on alcohol covers:
- Excise duties on alcoholic beverages
- Specific provisions for locally produced products
- Alcohol not intended for human consumption
Alcohol and alcoholic beverages are also subject to the common provisions for excise goods under EU law.
Excise duties on alcoholic beverages
Excise duties on alcohol are regulated through two main pieces of EU legislation.
i) The Directive 92/83/EEC on excise on duties sets out:
- The structures of excise duties on alcohol and alcoholic beverages
- The categories of alcohol and alcoholic beverages subject to excise duty
- The basis on which the excise duty is calculated
It also includes special provisions such as reduced rates for small breweries and small distilleries, certain products and geographical regions.
On 29 July 2020, the Council a series of new rules (Council Directive 2020/1151) amending Directive 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages, which are applicable since 1 January 2022.
ii) Directive 92/84/EEC sets out minimum rates that must applied to each category of alcoholic beverage as well as reduced rates for certain Greek, Italian and Portuguese regions.
EU legislation only sets harmonised minimum rates.
This means that EU countries are free to apply excise duty rates above these minima, according to their own national needs.
Excise products and minimum rates
| Excise product | Rate expressed per: | Minimum rate: |
| Beer | Hectolitre per degree Plato OR Hectolitre per degree alcohol | EUR 0.748 EUR 1.87 |
| Wine (still and sparkling) | Hectolitre of product | EUR 0 |
| Intermediate Products (e.g. port, sherry) | Hectolitre of product | EUR 45 |
| Spirits | Hectolitre of pure alcohol | EUR 550 |
This directive is under evaluation. The evaluation will examine if excise duty rates on alcohol and alcoholic beverages have contributed to the proper functioning of the EU single market.
- Excise duty rates applicable in the EU – Taxes in Europe database (TEDB)
- Full list of excise duty receipts of Member States
- For old tables please refer to the archive on CIRCABC
Alcohol and alcoholic beverages are also subject to the common provisions for excise goods under EU law.
Independent small producers of alcoholic beverages
- Commission Implementing Regulation (EU) 2021/2266 laying down rules for the application of Council Directive 92/83/EEC as regards the certification and self-certification of independent small producers of alcoholic beverages for excise duty purposes.
- Explanatory Notes on the total annual production threshold applicable to independent small producers of alcoholic beverages issued by the Commission’s Directorate General for Taxation and Customs Union. This document is to provide practical and informal guidance and it is not legally binding.
- Explanatory Notes on the qualitative criteria applicable to independent small producers of alcoholic beverages issued by the Commission’s Directorate General for Taxation and Customs Union. This document is to provide practical and informal guidance and it is not legally binding.
Traditional and locally produced products
- Council Decision (EU) 2020/1791 of 16 November 2020 authorises France until 31 December 2027 to apply a reduced rate of certain indirect taxes on ‘traditional’ rum produced in Guadeloupe, French Guiana, Martinique and Réunion.
- Council Decision (EU) 2020/1790 of 16 November 2020 authorises Portugal until 31 December 2027 to apply a reduced rate of excise duty on certain alcoholic products produced in the autonomous regions of Madeira and of the Azores.