August 8, 2019 Beer Taxes in Europe Elke Asen Elke Asen Print this page Subscribe Support our work According to EU law, every EU country is required to levy an excise duty on beer of at least €1.87 per 100 liters (26.4 gal) and degree of alcohol content (abv), translating to approximately €0.03 per 330ml (12oz) beer bottle at 5% abv. As today’s map shows, only a few EU countries stick to the minimum rate, while most countries have decided to levy much higher excise duties. As is the case with wine taxes, Finland, Ireland, and the United Kingdom are the EU countries levying the highest excise duties on beer. You’ll find the highest beer tax in Finland, at €0.60 per 330ml beer bottle. Ireland and the United Kingdom are second and third, at €0.37 and €0.35, respectively. Bulgaria, Germany, Luxembourg, Romania, and Spain are the only countries levying EU’s minimum rate of €0.03 per beer bottle. All European countries also levy a value-added tax (VAT) on beer. The excise amounts shown in the map above relate only to excise taxes and do not include the VAT, which is charged on the sales value of a beer bottle. Note: This is part of a map series in which we examine excise taxes in Europe. Gas Taxes in Europe Cigarette Taxes Taxes in Europe Wine Taxes in Europe Was this page helpful to you? Yes! No Thank You! The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work? Contribute to the Tax Foundation Share This Article! Let us know how we can better serve you! We work hard to make our analysis as useful as possible. Would you consider telling us more about how we can do better? Give Us Feedback Topics Alcohol Taxes Excise Taxes Global Tax Maps Individual and Consumption Taxes Tags beer
