All European Union (EU) countries and the United Kingdom impose excise taxes on distilled alcohol; Excise tax is levied on the cost of the goods when purchasing.
The standard size of a liquor bottle in Europe is 700 ml (23.7 oz). Many spirits such as vodka, gin, rum, and whiskey contain an alcohol content in the 40 percent range. In the European countries covered, the average excise tax on a 700 ml bottle of 40 percent alcohol is € 5.13 (US $ 5.85).
The highest excise taxes are levied in Finland, Sweden and Ireland, where the rates for a standard size bottle of liquor are € 14.10 ($ 16.08), € 13.80 ($ 15.73) and € 11.92 ($ 13.92), respectively , $ 59).
The lowest tax rate is in Bulgaria, where an excise tax of € 1.57 ($ 1.80) is levied on a 700 ml bottle of 40 percent alcohol, followed by Romania at € 2.10 ($ 2.39). Croatia has the third lowest excise tax.
In 2016, the Czech Republic, Germany and Lithuania consumed the most (recorded) liters of alcohol per adult (15+) in the EU. In all three countries, excise duties are close to or below the European average.
| Excise tax per liter of pure alcohol | Excise tax per 700 ml with 40% alcohol | |||
|---|---|---|---|---|
| EUR | USD | EUR | USD | |
| AustriaAT) | € 12.00 | $ 13.68 | € 3.36 | $ 3.83 |
| Belgium (BE) | € 29.93 | $ 34.13 | € 8.38 | $ 9.56 |
| Bulgaria (BG) | € 5.62 | $ 6.41 | € 1.57 | $ 1.80 |
| Croatia (HR) | € 7.93 | $ 9.05 | € 2.22 | $ 2.53 |
| Cyprus (CY) | € 9.57 | $ 10.91 | € 2.68 | $ 3.05 |
| Czech Republic (CZ) | € 11.98 | $ 13.66 | € 3.35 | $ 3.83 |
| Denmark (DK) | € 20.16 | $ 22.98 | € 5.64 | $ 6.44 |
| Estonia (EE) | € 18.81 | $ 21.45 | € 5.27 | $ 6.01 |
| Finland | € 50.35 | $ 57.41 | € 14.10 | $ 16.08 |
| France (FR) | € 18.03 | $ 20.55 | € 5.05 | $ 5.76 |
| Germany (DE) | € 13.03 | $ 14.86 | € 3.65 | $ 4.16 |
| Greece (GR) | € 24.50 | $ 27.94 | € 6.86 | $ 7.82 |
| Hungary (HU) | € 9.26 | $ 10.56 | € 2.59 | $ 2.96 |
| Ireland (IE) | € 42.57 | $ 48.54 | € 11.92 | $ 13.59 |
| Italy (IT) | € 10.36 | $ 11.81 | € 2.90 | $ 3.31 |
| Latvia (LV) | € 17.24 | $ 19.66 | € 4.83 | $ 5.50 |
| Lithuania (LT) | € 20.25 | $ 23.09 | € 5.67 | $ 6.47 |
| Luxembourg (LU) | € 10.41 | $ 11.87 | € 2.92 | $ 3.32 |
| Malta (MT) | € 13.60 | $ 15.51 | € 3.81 | $ 4.34 |
| Netherlands (NL) | € 16.86 | $ 19.22 | € 4.72 | $ 5.38 |
| Poland (PL) | € 13.96 | $ 15.92 | € 3.91 | $ 4.46 |
| Portugal (PT) | € 13.87 | $ 15.81 | € 3.88 | $ 4.43 |
| Romania (RO) | 7.48 € | $ 8.53 | € 2.10 | $ 2.39 |
| Slovakia (SK) | € 10.80 | $ 12.31 | € 3.02 | $ 3.45 |
| Slovenia (SI) | € 13.20 | $ 15.05 | € 3.70 | $ 4.21 |
| Spain (ES) | € 9.59 | $ 10.93 | € 2.69 | $ 3.06 |
| Sweden (SE) | € 49.27 | $ 56.18 | € 13.80 | $ 15.73 |
| United Kingdom (GB) | € 32.33 | $ 36.86 | € 9.05 | $ 10.32 |
| average | € 18.32 | $ 20.89 | € 5.13 | $ 5.85 |
|
Source: European Commission, “Taxes in Europe Database”, https://ec.europa.eu/taxation_customs/tedb/splSearchForm.html. |
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