Norway. For beer with a maximum alcohol content of 0.5% a consumer tax of EUR 8.83 per hectolitre is applicable and a VAT rate of 9%. Reduced rates of excise duty apply on the first 75 000 hectolitres of beer and malt liquor brewed in Canada per year by licensed brewers: the aforementioned rates are reduced by (1) 90%, on the first 2 000 hectolitres, (2) 80%, on the next 3 000 hectolitres, (3) 60%, on the next 10 000 hectolitres, (4) 30%, on the next 35 000 hectolitres, and (4) 15%, on the next 25 000 hectolitres. Starting from 1 March 2020 the reduced rate is EUR 821 per hectolitre of absolute alcohol. The sale of alcoholic beverages (including wine, beer, distilled alcoholic beverages and other alcoholic beverages) is subject to 19% VAT and also to a surtax on the sale or import of alcoholic beverages. Annex Table 3.A.1 and Annex Table 3.A.2 provide an overview of excise taxation of beer and wine, whereby the alcoholic content is expressed in % abv. Switzerland. The excise duty on cigars is CAD 26.5294 per 1 000 cigars plus an additional excise duty based on the greater of CAD 0.09536 per cigar and 88% of the sale price. The rates for alcoholic beverages apply to the value of the goods as follows: 26.5% up to 14 Gay-Lussac (G.L. There is no Federal VAT. 26, OECD Publishing, Paris, https://dx.doi.org/10.1787/5jlv74ggk0g7-en. alcohol and per hectolitre. From 1 October 2020, the excise rates for liquor were changed in order to restore fairness in tax burden between different types of beer. Luxembourg. StatLinkhttps://doi.org/10.1787/888934220268. Hungary. Reduced duty rates apply for independent breweries making Small Brewery Beer. Nevertheless, Annex Table3.A.1, Annex Table3.A.2, and Annex Table3.A.3 show the large differences of taxation levels between countries. Austria. Beer with more than 15 % vol. This publication only considers VAT and excise taxes, or taxes considered as such or included in the excise amount. For alcoholic beverages with 9-14% abv, the excise rate is NZD 2.9054 per litre. An additional duty is placed on products that contain a mixture of wine and non-alcoholic drinks. The amount is shown as a percentage of RSP. These rates are applicable to both still and sparkling wine regardless of alcohol content. The distributional impact of excise taxes varies across the products on which they are imposed. Reduced rate for small breweries (yearly production 20 000 hl): EUR 6.05 per hl per % abv. Specific excise: a specific excise tax is a tax on a specific good produced or imported in a country charged as a fixed amount per unit of the product. Provincial and territorial governments also charge taxes and mark-ups on wine. in the final product. Korea. The World Health Organisation provides economic evidence of the effectiveness of increased tobacco taxation and pricing in reducing tobacco use. (2016), Tax Design for Inclusive Economic Growth, OECD Taxation Working Papers, No. The main product categories for excise duty purposes are unleaded gasoline, diesel oil, and heavy fuel oil. An ad-valorem rate of 160% on the producer or importer price applies for all categories. Denmark. VAT may also be referred to as Goods and Services Tax (GST). This tax cannot be included in the VAT base at any stage of the value chain (import, production, refining, distribution or sale to the consumer). Since 1 January 2015 the excise duty rate for cigars is calculated on per kilogramme basis. Concerns about cross-border trade and bootlegging between countries with high price differentials may make it difficult to impose a high tax rate in some countries in the absence of efficient regional co-operation. Nearly all OECD countries have taxed tobacco products for many decades and even for centuries in some cases. A more detailed analysis of the impact of excise duties on motor vehicle and aviation fuels is provided in Chapter 4. For small distilleries producing not more than 4hl pure alcohol per year the rate is EUR 648. For example, one litre of wine that has 15% abv has 15 centilitres alcohol per litre. 4 1355-A(2)(F) (sales tax applies to samples sold by a Maine manufacturer at its manufacturing facility). They include all non-VAT taxes levied on the product. The reduced rate of CZK 16 200 per hectolitre of pure alcohol applies for small fruit grower's distilleries producing no more than 30 litres of fruit spirit per year per household. WebThe maximum amount of the fee shall not exceed $538.40 and shall not be less than $27.75. Rates for small breweries (annual production up to 200 000 hl) are 50% of the normal rates. There is no precise conversion between degrees Plato and % abv but for tax purposes it is often assumed that 1% abv is equivalent to 2.5 degrees Plato. ; 53% above 20 G.L. Norway. If the tax is intended to have a significant impact on customer behaviour, then a higher tax rate is likely to be required to achieve the desired health outcomes. The rate of EUR 54.16/hl applies to sparkling fermented beverages with an alcoholic strength by volume not exceeding 8.5 % abv. 1. The rate for beer containing more than 1.15% abv but not more than 2.5% abv is NZD 0.43573 per litre of product. Ethyl alcohol is taxed at EUR 2025.00 per hectolitre of product at 1 March 2020. Excise on value: an excise on value or ad valorem is a tax on a product produced or imported in a country charged as a percentage of the value of a transaction. Ethyl alcohol, 100 % abv SEK 51659. The alcohol by volume (abv) is now the standard measure of the level of alcohol contained in an alcoholic beverage. The amount of DKK 2.406/l includes the Excise tax of DKK 1.955/l; the Environment tax of DKK 0.455/l and the NOx tax of DKK 0.0009/l. While excise taxes can reduce the demand for the taxed goods that are considered harmful and thus the money that households spend on them over time, they can increase immediate budgetary pressure for lower income households if introduced without further support measures. For cigars and cigarillos, the minimal excise amount to be paid is EUR 211 per 1000 items. The rate of excise duty on cigarettes is EUR 346.04 per 1000 cigarettes together with an amount equal to 8.91% of the price at which the cigarettes are sold by retail or EUR 395.05 per 1000 cigarettes, whichever is the greater. The application of reduced rate is limited to 43 litres of pure alcohol for private consumption per fruit grower household per year. France. Denmark and Japan tax cigars at a rate per 1 000 pieces and not according to weight. To illustrate this, Annex Table3.A.5 shows the total tax burden (ad quantum excise + ad valorem excise + VAT) for cigarettes as a share of the retail selling price (RSP) of a pack of 20 cigarettes in OECD countries. United States. The reduced excise rate for ethyl alcohol produced by small distillery (not more than 10 hl of absolute alcohol) is applied since 1 March 2019. The existence of differing subcategories and specific rates (e.g. On the contrary, the fiscal credit may be deducted from the taxable base either on the first sale or importation. Latvia. All drinks over 22% are taxed as spirits. Minimum excise tax is HUF 33 500 per 1000 pieces for cigarettes, HUF 4 180 per 1000 pieces for cigar and cigarillo. Chile. The first sale of liquor also is subject to the sales and use tax at the time of purchase. The excise tax is set at an ad valorem rate and not per hectolitre of product. Federal specific excise tax rates on tobacco are: USD 50.33 per thousand for small cigarettes (no more than 3 pounds per thousand); USD 105.69 per thousand for large cigarettes; USD 50.33 per thousand for small cigars weighing no more than 3 pounds per thousand; 52.75% of the manufacturers price but not more than USD 402.60 per thousand for large cigars; and USD 24.78 per pound (54.63 per kg) for roll-your-own tobacco. Australia. In the United States, excise duties are levied by the federal government and by many states and local governments. The Federal excise rate is USD 2.70 per proof gallon for the first 100 000 proof gallons, USD 13.34 on the next 22 130 000 proof gallons, and USD 13.50 for every proof gallon over 22 230 000. Additional rate for alcopops: EUR 600 per hectolitre. Mineral oils are usually sub divided into product categories on the basis of technical specifications. Ireland. Imposing a higher aggregate tax on these expensive products will therefore be needed to affect behaviour. Minimum excise duty is EUR 70.97 /kg of rolling tobacco for cigarettes. For example, if richer households consume more expensive alcohol and tobacco than poorer households, richer households will face relatively higher tax burdens with an ad valorem tax that taxes the value of the product compared to an ad quantum tax that taxes the quantity consumed. The rates applied are the following: 31.5% on liquors, brandy, vermouth, pisco, whiskey and other distilled alcoholic beverages; 20.5% on beer, wine, sparkling wine, champagne, cider and other alcoholic beverages. Gas - 16.00 per gal. Germany. The duty rate is ISK 114.45 per centilitre of alcohol per litre minus 2.25 centilitres for wine up to 15% abv. Lower rates also apply for beer produced for non-commercial purposes using commercial facilities or equipment, being AUD 3.06 per litre of alcohol for beer where the alcohol volume does not exceed 3% and 3.53 per litre of alcohol for beer where the alcohol volume is 3% or more. A reduced rate of EUR 1.34/hl applies to the following categories of low-alcohol wine: cider, perry, mead, grapes juice lightly sparking. Excise rates are JPY 22 000 per hl of product. StatLinkhttps://doi.org/10.1787/888934220173. The Excise rate of EUR 0.102 per litre applies to marked gas oil (marked diesel). ; 53% for beverages above 20 G.L. Ad quantum taxes requires a precise definition of the nature and characteristics of the tax base (e.g. the same rate as for rolling tobacco). State taxes vary widely. Four OECD countries do not apply any ad quantum excise to wine but only ad valorem taxes (Australia, Chile, Korea and Mexico). [7] Belinda Loring (2014), Tobacco and inequities, World Health Organisation; European Union. Colombia. Greece. Directive 2003/96/EC sets minimal excise rates for energy products and electricity. The pre-tax price includes the producer and distributor margins. The sale of beer is subject to an excise tax of 48% for beers produced in Colombia and an additional VAT of 19% after reducing the taxable base with the excise tax. These taxes account for less than 5% of total taxes in eight OECD countries (Australia, Canada, Israel, Japan, New Zealand, Sweden, Switzerland and the United States). Excise rates shown as of 1 January 2020. Reduced rates for small brewers (annual production of liquor up to 100 000 hl) apply for the first 2 000 hl of beer per year at the following rates: (a) if annual production of beer is less than or equal to 10 000 hl JPY 18 700/hl; (b) if annual production of beer is more than 10 000 hl or less than or equal to 13 000 hl, JPY 20 350/hl (temporary measure). Iceland. It should be noted that the individual rates or amounts of tax (ad valorem/ad quantum excise, VAT, duties, etc.) European Union. Only a few member countries (Czech Republic, Hungary and the Netherlands) apply practically the same excise duty rates for heating oil and diesel oil. From 1 July to 31 December 2020 the VAT rate is reduced from 19% to 16% to offset the economic impact of the Covid-19 pandemic. Although excise may be levied on a broad range of products, excise taxes on alcohol, tobacco and hydrocarbon oils in particular raise significant revenues for governments in all OECD countries. Hungary. The tax is applied to the VAT base, that is the sale`s price (excluding VAT itself) and levies sales made between wholesale dealers. Where there are large differences in prices of a product, an ad quantum tax will be less likely to reduce demand for the high value product, and will raise less revenue from it than an ad valorem tax. Introduction. EUR 1140; (b) Other products EUR 4 880. Tax on cigarettes and other tobacco products computed according to the tax rate cannot be less than the minimum tax amount. Spirits excise rates may include a wholesale tax rate converted to a gallonage excise tax rate; case and/or bottle fees, which can vary based on size of container; retail Distilled Spirits Taxes in Europe August 26, 2021 Thomas Locher All European Union (EU) countries and the United Kingdom levy excise duties on distilled alcohol; These taxes are set ad valorem or ad quantum rather than by energy or CO2 content of the fuel. Slovak Republic. In addition, if almost all OECD countries apply the standard VAT rate to alcoholic beverages, Colombia and Luxembourg apply a reduced VAT of respectively 5% and 14% to still wine. Starting from 1 March 2020 excise for cigars and cigarillos is EUR 48.00 per kilogram. Ireland. There is remission or repayment of 50% alcohol products tax (excise duty) on beer brewed in independent small breweries producing up to 50 000 hl a year. Country notes to Table3.A.1 illustrate the wide diversity of these tax regimes. Latvia. Excise amount depends on the world market price of crude oil. The minimum tax amount is TL 134.98 per hectolitre/degree. [3] KEEN,M. (1998), The Balance between Specific and Ad Valorem Taxation. Reduced Rates for lower strength drinks (wine categories) are as follows: exceeding 1.2% but not exceeding 4% abv = GBP 88.93; (b) exceeding 4% but not exceeding 5.5% abv = GBP 122.30; (c) low strength sparkling wine exceeding 5.5% but less than 8.5% abv = GBP 279.46; (d) sparkling wine and made wine at least 8.5% abv but not exceeding 15% abv = GBP 369.72. Earmarking (part of) the revenue from the taxes for specific health related purposes such as funding health programmes and/or tobacco control activities may increase public support, although it reduces the flexibility in government budgeting. Change of excise duties on tobacco products is generally applicable starting 1st February. It is also noteworthy in this context that empirical experience suggests that ad quantum tax increases tend to be more than fully passed through to consumers (prices rise by more than the tax increase), whereas ad valorem tax increases tend to be less than fully passed through (Sassi, Belloni and Capobianco, 2013[1]). Marked kerosene is also widely used for heating (including domestic heating) and the rate for that is EUR 0.05073per litre. Mexico. Japan. Lithuania. Until 28 February 2019, the rate of smoking tobacco was applied for heated tobacco products. Although many products can be subject to excise, such as chocolate, coffee and orange juice, this chapter focuses on three principal product groups that are subject to excise in all OECD countries: alcoholic beverages, mineral oils and tobacco products. The duty can be either ad quantum in relation to the alcoholic content of the product or ad valorem calculated according to the value of the product. The minimum excise duty on cigarettes is 98% of the total excise duty burden on cigarettes falling under the WAP. For smoking tobacco (rolling tobacco for cigarettes and other smoking tobacco) the excise is EUR 78.50 per kilogram. WebThe Virginia excise tax on cigarettes is $0.30 per 20 cigarettes, one of the lowest cigarettes taxes in the country. Latvia. Denmark. Although some large differences between countries can be observed, with excise accounting for 2.6% of total tax revenue in New Zealand and 14.9% in Turkey, the weight of excise duties is between 5% and 10% of total tax revenue in the majority of OECD countries (26 out of 37). The tax rate of beer is KRW 830.300 per kilolitre (as for beer sold in the container sized 8 litre or bigger that uses a separate dispensing tap before December 31, 2021, KRW 664.200 of tax rate applied). After calculating the tax according to minimum tax amount system, specific tax amount is added to the tax for 1 pack of cigarettes. Occasional Imports of Alcohol in Duty Suspension from EU Countries [9] McKee Laura MacLehose Ellen Nolte,M. etal. on its biofuel or sulphur content, the rate shown is the one applicable to the most commonly used fuel in the country. But it differs from a sales tax in that excise taxes apply to specific goods. Iceland. Automatic inflationary adjustments on duty rates for alcoholic beverages occur annually on April 1. The rates for sparkling wine correspond to the rates for still wine plus DKK 335 per hectolitre. For example, one litre of beer that has 6% abv has 6 centilitres alcohol per litre. Each province and territory also levies a tobacco tax at varying rates on all tobacco products. 3. Most other mixtures of spirits with other types of alcohol are also taxed as spirits. The rate is CAD 0.313 per litre on wine of more than 1.2% abv, but not more than 7%abv; and for all wine with 1.2% abv or less the rate is CAD 0.021 per litre. Learn where to register to file and pay Alcoholic Beverage Excise tax to the Massachusetts Department of Revenue (DOR) via (2016), Tax Design for Inclusive Economic Growth. Intermediate products with a volume of alcoholic degree between 1.2 % and 22 % abv are taxed according to the following rates: > 15 % abv - 22 % abv = EUR 153/hl; <= 15 % abv = EUR 102/hl; <= 15 % abv and sparkling = EUR 136/hl. Exact burdens can vary depending on tax design. From 1 March 2020, this rate is increased to EUR 113.2 per kilogram. Exemption for natural person use of beer if yearly production is less than 500 l. Reduced rate for small breweries (yearly production 20 000 hl) is 50% of the standard rate of excise duty for beer: EUR 6.05. The RSP is defined as the average price of the most sold brand of cigarettes on the market (MSB - see Annex C). The CN includes six main categories of alcoholic beverages: beer made from malt (code 22.03); wine of fresh grapes, including fortified wines (code 22.04); vermouth and other wine of fresh grapes flavoured with plants or aromatic substances (code 22.05); other fermented beverages (for example, cider, perry, mead), mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages (code 22.06); undenatured ethyl alcohol of an alcoholic strength of 80 % pure alcohol by volume (abv) or higher (code 22.07) and undenatured ethyl alcohol of an alcoholic strength of less than 80 % abv (code 22.08). The excise amount of EUR 0.088/l includes the Excise tax (EUR 0.085/l) and the average Regional authorities' tax (EUR 0.003/l). Excise rates for beer are as follows per hectolitre of product: (a) >0.5. They are primarily taxes that must be paid by businesses, usually For ease of reading, all value added taxes will be referred to as VAT in this chapter. your login credentials do not authorize you to access this content in the selected format. The rate for intermediate products is HUF 25520 per hectolitre of product. is free of excise. and up to 20 G.L. From a distributional perspective, there may be a case for ad valorem rather than ad quantum taxation. Lower rates on small independent breweries: production 3 700 hl receives a tax reduction of DKK 77.08 per hl; production 20 000 (X) receives a tax reduction of DKK 259.81/X + 6.83 per hl; production < 200 000 hl receives a tax reduction of DKK 22.02 - X/9083 per hl. Denmark. Additional rate for alcopops: EUR 600 per hectolitre. c) low alcohol: HUF 0 per hectolitre of still blend of more than 50% wine and sparkling mineral water without added flavouring and not exceeding 8.5% vol. A reduced rate of 50% applies to small distilleries. Prices are average prices for the year 2019. Chile. These range from less than USD 15 per litre of absolute alcohol (Hungary, Germany, Czech Republic) up to about USD 90 per litre of absolute alcohol in Norway and USD 126 in Iceland. Low alcohol wine means wine with alcohol content up to 6% abv. The two methods are generally combined to include both the volume (based on alcohol content) and value. This chapter presents an overview of the key characteristics of excise duties and the evolution in their use by governments in selected areas (Section 3.2). France. RST: retail sales taxes for Canada (in some provinces) and the United States. Alabama Excise Taxes. Italy. Lithuania. The duty rates on wine changed on 13 March 2017 to excise duty rate on still wine 288.65, reduced rate for lower strength drinks (wine categories) (a) exceeding 1.2% but not exceeding 4% abv = GBP 88.93 (b)exceeding 4% but not exceeding 5.5% abv = GBP 122.30 and (c) low strength sparkling wine exceeding 5.5% but less than 8.5% abv = 279.46 (d) sparkling wine and made wine at least 8.5% abv but not exceeding 15% abv = 369.72. Tax per hectolitre of absolute alcohol is EUR 1 320. There is no precise method to convert from degrees Plato and alcohol per volume but for tax purposes it is assumed that 1% abv is equivalent to 2.5 degrees Plato. Excise rates are as follows (per hectolitre): a) Whiskey and brandy (40% abv) JPY 40 000; b) Spirits (37% abv) JPY 37 000; c) Shochu Group A and B (25% abv) JPY 25 000. Under certain conditions farmers do not pay tax on the alcohol produced for their personal consumption. In this table, amounts in local currency are converted in USD using the average market exchange rate 2019 published in OECD Monthly Monetary Statistics (stats.oecd.org). For low alcohol beer, the rate is 0.00 (beer 1.2% abv) and EUR 11.27 (beer > 1.2% abv up to 2.8% abv). Rate for the band exceeding 15% abv but not exceeding 22% abv = GBP 384.82. For alcoholic beverages above 14% abv, the excise rate is NZD 52.916 per litre of absolute alcohol (with the exception of unfortified wine and vermouth which has the rate of NZD 2.7870 per litre of product). 2. WET applies at 29% of the wholesale value of the wine, and generally only applies when an entity is registered or required to be registered for goods and services tax (GST). Beer with an alcoholic content of less than 0.5% vol. The Customs Combined Nomenclature Code (CN) provides a classification of alcoholic beverages with which excise categories are intrinsically linked. 1 barrel = 1.1735 hectolitres. 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