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Excise duty table for alcohol and alcoholic beverages
The 2026 excise duty on alcohol is to be paid in accordance with the excise duty table.
Starting in 2027, an official decision by the Tax Administration will determine the duties. However, the duties indicated by that decision will not remain valid if the Act on excise duty on alcohol should set out different duty levels. A table with valid duty rates will be posted on this page at the end of 2026.
1.1.2026–31.12.2026
| Ethyl alcohol content as percent by volume | Product group | Excise duty amount |
|---|---|---|
| Beerpan | ||
| — over 0,5 but at most 3,5 | 11. | 28.75 cent/cl of ethyl alcohol |
| — over 3,5 | 12. | 36.71 cents/cl of ethyl alcohol |
| Wines and other fermented alcoholic beverages | ||
| — over 1,2 but at most 2,8 | 21. |
36 cents/litre of alcoholic beverage from 1 Jan to 31 Mar 2026 50 cents/litre of alcoholic beverage from 1 Apr 2026 |
| — over 2,8 but at most 5,5 | 22. | 219.02 cents/litre of alcoholic beverage |
| — over 5,5 but at most 8 | 23. | 340.70 cents/litre of alcoholic beverage |
| — over 8 but at most 15 | 24. | 504.97 cents/litre of alcoholic beverage |
| Wines | ||
| — over 15 but at most 18 | 25. | 504.97 cents/litre of alcoholic beverage |
| Intermediate products | ||
| — over 1,2 but at most 15 | 31. | 575.95 cents/litre of alcoholic beverage |
| — over 15 but at most 22 | 32. | 886.24 cents per litre of the alcoholic beverage |
| Ethyl alcohol | ||
| products under Customs tariff heading: | ||
| — over 1,2 but at most 2,8 | 41. | 31.33 cents/cl of ethyl alcohol |
| — over 2,8 but at most 10 | 42. | 55.57 cents/cl of ethyl alcohol |
| — over 10 | 43. | 56.28 cents per centilitre of ethyl alcohol |
| Other | ||
| 46. | 56.28 cents per centilitre of ethyl alcohol |
Read more:
Excise duty on alcohol and alcoholic beverages
1.1.2025–31.12.2025
| Ethyl alcohol content as percent by volume | Product group | Excise duty amount |
|---|---|---|
| Beerpan | ||
| — over 0,5 but at most 3,5 | 11. | 28.35 cent/cl of ethyl alcohol |
| — over 3,5 | 12. | 36.20 cents/cl of ethyl alcohol |
| Wines and other fermented alcoholic beverages | ||
| — over 1,2 but at most 2,8 | 21. | 36 cents/litre of alcoholic beverage |
| — over 2,8 but at most 5,5 | 22. | 198 cents/litre of alcoholic beverage |
| — over 5,5 but at most 8 | 23. | 308 cents/litre of alcoholic beverage |
| — over 8 but at most 15 | 24. | 456 cents/litre of alcoholic beverage |
| Wines | ||
| — over 15 but at most 18 | 25. | 456 cents/litre of alcoholic beverage |
| Intermediate products | ||
| — over 1,2 but at most 15 | 31. | 568 cents/litre of alcoholic beverage |
| — over 15 but at most 22 | 32. | 874 cents per litre of the alcoholic beverage product |
| Ethyl alcohol | ||
| products under Customs tariff heading: | ||
| — over 1,2 but at most 2,8 | 41. | 30.90 cents/cl of ethyl alcohol |
| — over 2,8 but at most 10 | 42. | 54.80 cents/cl of ethyl alcohol |
| — over 10 | 43. | 55.50 cents per centilitre of ethyl alcohol |
| Other | ||
| 46. | 55.50 cents per centilitre of ethyl alcohol |
1.1.2024–31.12.2024
| Ethyl alcohol content as percent by volume | Product group | Excise duty amount |
|---|---|---|
| Beerpan | ||
| — over 0,5 but at most 3,5 | 11. | 28.35 cent/cl of ethyl alcohol |
| — over 3,5 | 12. | 36.20 cents/cl of ethyl alcohol |
| Wines and other fermented alcoholic beverages | ||
| — over 1,2 but at most 2,8 | 21. | 36 cents/litre of alcoholic beverage |
| — over 2,8 but at most 5,5 | 22. | 198 cents/litre of alcoholic beverage |
| — over 5,5 but at most 8 | 23. | 308 cents/litre of alcoholic beverage |
| — over 8 but at most 15 | 24. | 456 cents/litre of alcoholic beverage |
| Wines | ||
| — over 15 but at most 18 | 25. | 456 cents/litre of alcoholic beverage |
| Intermediate products | ||
| — over 1,2 but at most 15 | 31. | 568 cents/litre of alcoholic beverage |
| — over 15 but at most 22 | 32. | 863 cents/litre of alcoholic beverage |
| Ethyl alcohol | ||
| products under Customs tariff heading: | ||
| — over1,2 but at most 2,8 | 41. | 30.90 cents/cl of ethyl alcohol |
| — over 2,8 | 45. | 54.80 cents/cl of ethyl alcohol |
| Other | ||
| 46. | 54.80 cents/cl of ethyl alcohol |
1.1.2022–31.12.2023
| Ethyl alcohol content as percent by volume | Product group | Excise duty amount |
|---|---|---|
| Beerpan | ||
| — over 0,5 but at most 3,5 | 11. | 28,35 cent/cl of ethyl alcohol |
| — over 3,5 | 12. | 38.05 cents/cl of ethyl alcohol |
| Wines and other fermented alcoholic beverages | ||
| — over 1,2 but at most 2,8 | 21. | 36 cents/litre of alcoholic beverage |
| — over 2,8 but at most 5,5 | 22. | 198 cents/litre of alcoholic beverage |
| — over 5,5 but at most 8 | 23. | 287 cents/litre of alcoholic beverage |
| — over 8 but at most 15 | 24. | 421 cents/litre of alcoholic beverage |
| Wines | ||
| — over 15 but at most 18 | 25. | 421 cents/litre of alcoholic beverage |
| Intermediate products | ||
| — over 1,2 but at most 15 | 31. | 501 cents/litre of alcoholic beverage |
| — over 15 but at most 22 | 32. | 771 cents/litre of alcoholic beverage |
| Ethyl alcohol | ||
| products under Customs tariff heading: | ||
| — over1,2 but at most 2,8 | 41. | 30.90 cents/cl of ethyl alcohol |
| — over 2,8 | 45. | 50.35 cents/cl of ethyl alcohol |
| Other | ||
| 46. | 50.35 cents/cl of ethyl alcohol |