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Excise duty rates on alcohol
Excise duty on alcohol is calculated in different ways, using various excise duty rates, depending on the types of alcohol goods in question.
Excise duty rates on alcohol 1 January 2023 – 31 December 2023
| 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 2.12 |
The calculation for beer is made as follows
Excise duty rate × % ABV × amount in litres = excise duty
Example: SEK 2.12 × 5.5% ABV × 4 litres = SEK 46.64
| 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 9.65 |
| Higher than 4.5 and no higher than 7 | SEK 14.26 |
| Higher than 7 and no higher than 8.5 | SEK 19.62 |
| Higher than 8.5 and no higher than 15 | SEK 27.49 |
Higher than 15 and no higher than 18 *This excise duty class and excise duty rate only apply to wine. | SEK 57.53 |
The calculation for wine and fermented beverages other than wine or beer is made as follows
Excise duty rate × amount in litres = excise duty
| Intermediate products | |
|---|---|
| Alcohol by volume (% ABV) | Excise duty rate/litre |
| Higher than 1.2 and no higher than 15 | SEK 34.64 |
| Higher than 15 and no higher than 22 | SEK 57.53 |
The calculation for intermediate products 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 521.76/litre of pure alcohol |
The calculation for ethyl alcohol 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 521.76 = SEK 5,217.60
Excise duty rates on alcohol from 1 January 2024
| 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 2.28 |
The calculation for beer is made as follows
Excise duty rate × % ABV × amount in litres = excise duty
Example: SEK 2.28 × 5.5% ABV × 4 litres = SEK 50.16
| 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 10.38 |
| Higher than 4.5 and no higher than 7 | SEK 15.34 |
| Higher than 7 and no higher than 8.5 | SEK 21.12 |
| Higher than 8.5 and no higher than 15 | SEK 29.58 |
Higher than 15 and no higher than 18 *This excise duty class and excise duty rate only apply to wine. | SEK 61.90 |
The calculation for wine and fermented beverages other than wine or beer is made as follows
Excise duty rate × amount in litres = excise duty
| Intermediate products | |
|---|---|
| Alcohol by volume (% ABV) | Excise duty rate/litre |
| Higher than 1.2 and no higher than 15 | SEK 37.34 |
| Higher than 15 and no higher than 22 | SEK 61.90 |
The calculation for intermediate products 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 526.97/litre of pure alcohol |
The calculation for ethyl alcohol 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 526.97 = SEK 5,269.70
Previous excise duty rates
(In Swedish)
- Skattesatser för alkohol 2017–2022
- Skattesatser för alkohol 2015
- Skattesatser för alkohol 2014
- Skattesatser för alkohol 2008
- Skattesatser för alkohol 2001
Pdf, 20.6 kB, opens in new window. - Skattesatser för alkohol 1998 Pdf, 10.9 kB, opens in new window.
- Skattesatser för alkohol 1997 Pdf, 11.4 kB, opens in new window.
- Skattesatser för alkohol 1996 Pdf, 11 kB, opens in new window.
- Skattesatser för alkohol 1995 Pdf, 11 kB, opens in new window.
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