Excise Duty rates

Alcohol Products Tax

The below table contains the rates of Alcohol Products Tax for the various types of beverages that are excisable.

Alcohol Products Tax rates for spirits, beer and wine
ProductDescription or usageRate of duty
Spirits  

€42.57 per litre of alcohol in the spirits

Beer

Exceeding 0.5% volume but not exceeding 1.2% volume

€0.00

Exceeding 1.2% volume but not exceeding 2.8% volume

€11.27 per hectolitre per cent of alcohol in the beer

Exceeding 2.8% volume

€22.55 per hectolitre per cent of alcohol in the beer

Wine

Still and sparkling, not exceeding 5.5% volume

€141.57 per hectolitre

Still, exceeding 5.5% volume but not exceeding 15% volume

€424.84 per hectolitre

Still, exceeding 15% volume

€616.45 per hectolitre

Sparkling, exceeding 5.5% volume

€849.68 per hectolitre

Alcohol Products Tax rates for other fermented and intermediate beverages
ProductDescription or usageRate of duty

Other fermented beverages:

(1) Cider and perry

Still and sparkling, not exceeding 2.8% volume

€47.23 per hectolitre

Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume

€94.46 per hectolitre

Still and sparkling, exceeding 6.0% volume but not exceeding 8.5% volume

€218.44 per hectolitre

Still, exceeding 8.5% volume

€424.84 per hectolitre

Sparkling, exceeding 8.5% volume

€849.68 per hectolitre

Other fermented beverages:
  
(2) Other than cider and perry

Still and sparkling, not exceeding 5.5% volume

€141.57 per hectolitre

Still, exceeding 5.5% volume

€424.84 per hectolitre

Sparkling, exceeding 5.5% volume

€849.68 per hectolitre

Intermediate beverages

Still, not exceeding 15% volume

€424.84 per hectolitre

Still, exceeding 15% volume

€616.45 per hectolitre

Sparkling

€849.68 per hectolitre

Next: Tobacco Products Tax