EU Alcohol Tax Calculator - Calculate Now
Use the practical spirits tax calculator now
The Brandy Tax EU Guide and Calculator is a new brandy tax calculator tool, with which you can now easily calculate the respective tax amount when buying brandy in different EU countries. Especially for this purpose, the practical calculator tool is equipped with the following input as well as selection fields:
- EU country (select the individual EU countries in which the spirits were purchased)
- Brandy tax per 0,7l & 15% alcohol
- Number of bottles (enter here the quantity of bottles purchased)
- Content per bottle (l) (enter here the content per bottle in liters)
- Alcohol content (enter here the alcohol content in percent)
- Brandytax per liter of pure alcohol (here the tool calculates the brandy tax to be paid per liter of pure alcohol)
- Brandytax per bottle (here the tool calculates the brandy tax to be paid per purchased bottle)
- Brandy taxtotal amount (here the tool calculates the brandy tax on the total amount you bought)
So, for example, the free and advantageous online calculator for calculating distilled spirits taxes is perfectly suitable for use in the catering industry, retail trade as well as specialized beverage trade.
Interesting facts about the tax on spirits in the EU
The spirits tax itself was considered an excise tax on spirits until December 31, 2017, and on January 1, 2018, it was renamed alcohol tax on spir its. This is a European harmonized tax, so it is used throughout the European Union. The legal basis for the former spirits tax was the §130 Spirits Monopoly Act (or BrantwMonG for short). However, the new alcohol tax for spirits does not apply to all spirits. The following spirits, for example, fall under the application of the former spirits tax:
- Grain spirits
- Juniper spirits
- Fruit brandies
How the tax on spirits is calculated
The current standard tax rate per liter of pure alcohol is 13.03 euros. This standard rate is also applied to eaux-de-vie, for example. Below are a few sample calculations of how much spirits tax would be payable on the corresponding spirits:
|Type of spirit||Alcohol content in [%]||Volume per bottle in [l]||Spirits tax in [€]|
For the calculation, you must first consult the bottle content in liters and then multiply this by the alcohol content in percent. Then multiply the intermediate result by the standard tax rate of 13.03 euros per liter.
Different standard tax rates depending on EU country
The standard tax rate of 13.03 euros applicable in the Federal Republic of Germany is not valid in all EU countries. There are major deviations in the following countries in particular:
- Spiritstax Iceland (equivalent to 94.08 euros per liter)
- Spirits taxFinland (48.80 euros per liter)
- Spirits taxGreece (24,50 Euro per liter)
- Spirits taxDenmark (equivalent to 20.09 euros per liter)
- Spirits taxNetherlands (16,86 Euro per liter)
- Spirits taxPoland (equivalent to 14.33 euros per liter)
- Spirits taxCyprus (9,57 Euro per liter)
- Alcoholtax Bulgaria (5,50 Euro per liter)
The amount of alcohol tax is often expressed in hectoliters [hl] (which corresponds to 100 liters in terms of volume). In Germany, for example, the standard tax rate is 1,303.00 euros per hectoliter of pure alcohol.
The temperature of the alcohol also plays an important role, since it otherwise changes its volume at different temperatures. The measurement temperature for the applicable standard tax rates is therefore 1 liter of alcohol at 20 degrees Celsius.
Pay attention to additional value-added tax
In addition to the applicable alcohol tax, the domestic value-added tax must also be taken into account. This amounts to 19.00 percent for beverages of any kind. If, for example, you sell your customers an alcoholic beverage with a volume of 0.20 liters and a 40 percent alcohol content (vodka), the tax portion is calculated as follows:
(beverage volume (0.20 liters) x alcohol content (40 percent) x standard tax rate per liter (13.03 euros) + retail price (for example, 5.00 euros)) x VAT rate (19.00 percent) = 7.19 euros retail price
of which alcohol tax = 1.04 euros
of which value added tax = 1.15 euros
What else needs to be taken into account
In the Federal Republic of Germany, the spirits tax (or alcohol tax) is subject to the customs administration. Throughout the EU, alcohol taxes amount to approximately 2 billion euros per year, which is a rather small volume compared to other excise taxes. In total, the alcohol tax comprises three tax rates (of which, however, only the standard tax rate is of great relevance):
- the standard tax rate
- the tax rate for capping breweries
- the tax rate for capping distilleries
Tax reductions or exemptions from alcohol tax apply to the production of medicines, foodstuffs and vinegar. However, the alcohol must first be denatured (i.e. completely denatured). Likewise, alcoholic beverages can be purchased tax-free between different customs areas (for example, in duty-free stores).
This is how the spirits tax calculator works
First select the appropriate EU country. Then enter the number of bottles and the quantity per bottle in liters in the spirits tax calculator.
Then add the alcohol content in percent.
Then click on CALCULATE and let the practical calculator tool calculate the spirits tax per pure liter of alcohol as well as the spirits tax per bottle and also the total amount of taxes in euros in a matter of seconds.
However, you are also welcome to use our other advantageous calculator tools such as our sparkling wine, beer and wine tax calculator.
For further questions about the calculator tool, we are looking forward to hearing from you!