Excise duty on alcohol is calculated in different ways, using various excise duty rates, depending on the types of alcohol goods in question.
Beer | |
---|---|
Alcohol by volume (% ABV) | Excise duty rate/litre and alcohol by volume (% ABV) |
Higher than 0.5 and no higher than 2.8 | SEK 0.00 |
Higher than 2.8 | SEK 2.02 |
The calculation is made as follows: excise duty rate × % ABV × amount in litres = excise duty.
Example: SEK 2.02 × 5.5% ABV × 4 litres = SEK 44.44
Wine and fermented beverages other than wine or beer | |
---|---|
Alcohol by volume (% ABV) | Excise duty rate/litre |
Higher than 1.2 and no higher than 2.25 | SEK 0.00 |
Higher than 2.25 and no higher than 4.5 | SEK 9.19 |
Higher than 4.5 and no higher than 7 | SEK 13.58 |
Higher than 7 and no higher than 8.5 | SEK 18.69 |
Higher than 8.5 and no higher than 15 | SEK 26.18 |
Higher than 15 and no higher than 18 * | SEK 54.79 |
The calculation is made as follows: excise duty rate × amount in litres = excise duty.
* This excise duty class and excise duty rate only apply to wine.
Intermediate products | |
---|---|
Alcohol by volume (% ABV) | Excise duty rate/litre |
Higher than 1.2 and no higher than 15 | SEK 32.99 |
Higher than 15 and no higher than 22 | SEK 54.79 |
The calculation is made as follows: excise duty rate × amount in litres = excise duty.
Ethyl alcohol | |
---|---|
Alcohol by volume (% ABV) | Excise duty rate/litre of pure alcohol |
Higher than 1.2 | SEK 516.59/litre of pure alcohol |
The calculation is made as follows: the amount in litres is converted to the amount of pure (100% ABV) alcohol, which is then multiplied by the excise duty rate per litre = excise duty.
Example 1: 25 litres of vodka with a strength of 40% ABV = 10 litres of pure alcohol (25 × 0.40).
10 litres of pure alcohol × SEK 516.59 = SEK 5,165.90.
(In Swedish)