Table 1.
Tax structure, mean price and share of tax rate in mean price per alcoholic beverage for Member States of the WHO European Region.
| Country | Beer |
Wine |
Spirits |
||||||
|---|---|---|---|---|---|---|---|---|---|
| Tax structure | Mean price (Int$ / L) | % Tax | Tax structure | Mean price (Int$ / L) | % Tax | Tax structure | Mean price (Int$ / L) | % Tax | |
| Albania | °alcohol | 6·50 | 13·5 | finished product | 29·78 | 2·5 | pure alcohol | 29·36 | 21·8 |
| Armenia | ad valorem tax | 7·01 | 23·1 | ad valorem tax | 15·77 | 9·1 | ad valorem tax | 21·63 | 52·4 |
| Austria | °plato | 4·51 | 7·0 | no excise duty | 14·82 | 0·0 | pure alcohol | 36·30 | 17·4 |
| Azerbaijan | finished product | 6·94 | 10·6 | finished product | 18·51 | 2·0 | finished product | 27·54 | 21·4 |
| Belarus | finished product | 5·08 | 10·5 | finished product | 16·60 | 8·2 | pure alcohol | 23·60 | 36·2 |
| Belgium | °plato | 4·09 | 7·8 | finished product | 22·19 | 4·5 | pure alcohol | 48·02 | 33·0 |
| Bosnian-Herzegovina | finished product | 7·21 | 4·1 | finished product | 32·10 | 1·2 | pure alcohol | 37·51 | 23·8 |
| Bulgaria | °plato | 2·91 | 8·9 | no excise duty | 19·57 | 0·0 | pure alcohol | 21·60 | 29·4 |
| Croatia | °alcohol | 5·56 | 11·0 | no excise duty | 10·40 | 0·0 | pure alcohol | 26·99 | 23·9 |
| Cyprus | °alcohol | 7·31 | 6·8 | no excise duty | 28·31 | 0·0 | pure alcohol | 43·66 | 14·5 |
| Czechia | °plato | 3·46 | 8·9 | no excise duty | 9·23 | 0·0 | pure alcohol | 27·64 | 37·5 |
| Denmark | °alcohol | 4·66 | 7·8 | finished product | 29·21 | 7·7 | pure alcohol | 33·79 | 26·6 |
| Estonia | °alcohol | 3·45 | 33·8 | finished product | 19·80 | 13·7 | pure alcohol | 38·14 | 36·2 |
| Finland | °alcohol | 5·52 | 39·0 | finished product | 35·25 | 13·3 | pure alcohol | 58·51 | 39·4 |
| France | °alcohol | 4·39 | 11·9 | finished product | 10·54 | 0·5 | pure alcohol | 34·84 | 28·0 |
| Georgia | finished product | 12·23 | 5·8 | no excise duty | 64·22 | 0·0 | finished product | 65·83 | 18·0 |
| Germany | °plato | 3·30 | 3·9 | no excise duty | 9·51 | 0·0 | pure alcohol | 22·57 | 31·3 |
| Greece | °plato | 8·56 | 12·6 | no excise duty | 9·96 | 0·0 | pure alcohol | 35·97 | 48·9 |
| Hungary | °alcohol | 3·74 | 15·4 | no excise duty | 5·92 | 0·0 | pure alcohol | 30·63 | 30·9 |
| Iceland | pure alcohol | 11·48 | 27·7 | pure alcohol | 49·86 | 14·3 | pure alcohol | 72·59 | 41·0 |
| Ireland | °alcohol | 6·51 | 21·8 | finished product | 36·26 | 14·7 | pure alcohol | 70·35 | 30·4 |
| Israel | finished product | 6·41 | 9·9 | no excise duty | 29·06 | 0·0 | pure alcohol | 50·92 | 18·2 |
| Italy | °plato | 5·01 | 10·7 | no excise duty | 16·13 | 0·0 | pure alcohol | 25·31 | 24·4 |
| Kazakhstan | finished product | 3·33 | 12·5 | finished product | 19·00 | 1·3 | °alcohol | 21·38 | 35·0 |
| Kosovo | pure alcohol | 6·20 | 19·4 | pure alcohol | 16·37 | 11·5 | pure alcohol | 37·61 | 9·6 |
| Kyrgyzstan | finished product | 7·29 | 24·7 | finished product | 18·90 | 31·8 | finished product | 24·06 | 74·8 |
| Latvia | °alcohol | 2·87 | 26·1 | finished product | 17·34 | 11·8 | pure alcohol | 32·30 | 39·1 |
| Lithuania | °alcohol | 3·91 | 20·0 | finished product | 19·11 | 18·9 | pure alcohol | 35·20 | 45·8 |
| Luxembourg | °plato | 5·59 | 2·0 | no excise duty | 21·12 | 0·0 | pure alcohol | 29·91 | 16·5 |
| Malta | °plato | 8·36 | 4·8 | finished product | 33·86 | 1·1 | pure alcohol | 43·88 | 21·5 |
| Montenegro | °alcohol | 8·60 | 8·5 | no excise duty | 40·42 | 0·0 | pure alcohol | 48·81 | 35·8 |
| Netherlands | finished product | 6·36 | 7·6 | finished product | 16·61 | 6·8 | pure alcohol | 33·17 | 25·9 |
| North Macedonia | finished product | 4·20 | 5·1 | no excise duty | 6·18 | 0·0 | pure alcohol | 45·58 | 15·9 |
| Norway | finished product | 6·13 | 37·5 | °alcohol | 17·08 | 37·7 | °alcohol | 57·23 | 55·2 |
| Poland | °plato | 3·27 | 18·0 | finished product | 19·57 | 5·1 | pure alcohol | 28·06 | 51·1 |
| Portugal | finished product | 3·37 | 10·9 | no excise duty | 10·16 | 0·0 | pure alcohol | 26·94 | 36·3 |
| Republic of Moldova | finished product | 4·56 | 9·9 | no excise duty | 18·11 | 0·0 | pure alcohol | 18·15 | 39·6 |
| Romania | °plato | 3·67 | 6·8 | no excise duty | 7·05 | 0·0 | pure alcohol | 24·03 | 34·8 |
| Russia | finished product | 4·44 | 19·3 | finished product | 13·47 | 0·1 | pure alcohol | 23·95 | 35·3 |
| Serbia | finished product | 5·93 | 10·7 | no excise duty | 17·68 | 0·0 | finished product | 30·35 | 10·8 |
| Slovakia | °alcohol | 3·13 | 11·4 | no excise duty | 5·74 | 0·0 | pure alcohol | 18·94 | 45·1 |
| Slovenia | °alcohol | 8·06 | 13·3 | no excise duty | 18·57 | 0·0 | pure alcohol | 32·66 | 28·6 |
| Spain | finished product | 5·65 | 2·8 | no excise duty | 6·38 | 0·0 | pure alcohol | 25·74 | 23·8 |
| Sweden | °alcohol | 6·87 | 16·8 | finished product | 28·66 | 10·4 | pure alcohol | 79·57 | 29·7 |
| Switzerland | finished product | 6·66 | 3·3 | no excise duty | 16·02 | 0·0 | pure alcohol | 42·42 | 23·8 |
| Tajikistan | finished product | 0·54 | 27·3 | finished product | 2·62 | 8·1 | pure alcohol | 2·90 | 20·5 |
| Turkey | ad valorem tax | 19·71 | 38·7 | finished product | 97·46 | 5·6 | pure alcohol | 129·31 | 46·9 |
| Turkmenistan | ad valorem tax | 10·75 | 19·4 | ad valorem tax | 22·26 | 23·7 | ad valorem tax | 37·42 | 37·9 |
| Ukraine | finished product | 4·08 | 9·6 | finished product | 12·09 | 9·4 | pure alcohol | 25·33 | 28·4 |
| United Kingdom | °alcohol | 6·45 | 21·7 | finished product | 20·06 | 21·8 | pure alcohol | 52·66 | 32·1 |
| Uzbekistan | finished product | 4·57 | 1·2 | finished product | 13·12 | 0·3 | finished product | 17·09 | 3·3 |
Note: Int$ = International Dollar. Specific tax: excise duty per °alcohol, per °plato, and volume pure alcohol; unitary tax: excise duty per volume of finished product; ad valorem tax: excise duty is levied on basis of final price; no excise duty: no duty exists or excise duty is 0 Int$. Pure alcohol content by beverage: 5% for beer, 12·5% for wine, and 40% for spirits. Missing information indicated by [.].