Beer Taxes in Europe, 2025

Current VAT Regulations: The EU mandates a minimum excise duty of €1.87 per 100 liters of beer, equating to approximately €0.0309 per 330 mL bottle of 5% beer. However, most EU countries impose significantly higher rates, with Finland having the highest at €0.597 per bottle.
Tax Variations and Impacts: Disparities in beer tax rates reflect different governmental approaches to public health, consumer behavior, and revenue generation. Some countries tax based on alcohol content, while others apply uniform rates across varying alcohol levels.
Calls for Modernization: The evolving alcohol market, particularly with craft brewing and ready-to-drink cocktails, suggests a need for modernizing alcohol taxation. Transitioning to a system based on alcohol content rather than categorical classifications could streamline compliance and create a more equitable tax framework.

Excise