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 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

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

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

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 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

(In Swedish)