Lyssna

Excise duty rates

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 from 01-01-2017

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 x % ABV x amount in litres = excise duty.

Example: SEK 2.02 x 5.5% ABV x 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 x 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 x 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 x 0.40).

10 litres of pure alcohol x SEK 516.59 = SEK 5,165.90.