01/09/2023

EXCISE DUTIES 2020 in the European Union


Small update on alcohol taxes and VAT in the 27 EU countries + United Kingdom, Norway, Iceland and Switzerland.




Having noticed the interest of many Internet users in the excise duties of the European Union, we have undertaken to update this table with the figures up to date at 1 March 2020.


_It should be noted that although some countries have indeed changed their excise duties [France, Romania, Poland and Lithuania from 1 January 2020 to 1 March 2020], they are increasing in all cases.
Other increases or decreases can be explained by the fluctuation of currencies against the EURO on which the table is based.


Excise duties throughout the EU are calculated on the volume of pure alcohol present in the bottle and not on its selling price or denomination, which is the case in some countries of the world.
Lithuania harmonised this method of calculation on 1 March 2020, the last EU country not to calculate excise duties in this way.


It should be noted that social security contributions on alcohol are also taken into account (€573.64/hl Pure Alcohol (PA) in France).


Outside the EU, I invite you to find out more about the case of Iceland, which has its own way of calculating excise duties.


Just like the previous version of the table, for 2020, we get the following excise duty table:
- the first column shows the amount in EURO per hectolitre of pure alcohol.
- the second column shows the amount of excise duty on a bottle of Cognac (or any other alcohol) at 40% alc.