Subject to the legislative provisions that may be adopted in the Finance Act, duties on alcohol and alcoholic beverages shall be increased each year in a proportion equal to the rate of growth of the INSEE consumer price index (excluding tobacco) recorded between the third and second year preceding that of the revision, in accordance with the provisions of Articles L 132-1 and L 132-2 of the Goods and Services Tax Code.
Rates of duty on alcohol and alcoholic beverages applicable on 1 January 2026
In accordance with the provisions of Article L.313-19 of the Goods and Services Tax Code (CIBS), the increase in excise duty rates was capped at 1.75% for 2026.
The Goods and Services Tax Code (CIBS) sets out the rates applicable to alcoholic beverages since 1 January 2022.
List of abbreviations on this page:
- PDO: protected designation of origin;
- CGI: general tax code;
- CIBS: code of taxes on goods and services;
- CSS: Social Security Code;
- DOM: overseas department;
- hl: hectoliter;
- hlap: hectoliter of pure alcohol;
- ‘Premix’ means a beverage consisting of a mixture of alcoholic beverages, or an alcoholic beverage and a non-alcoholic beverage (Article 1613a of the CGI);
- VDL: liqueur wines (Article L. 313-21 of the CIBS, formerly Article 417a of the CGI) produced in specified regions of the European Union and which are subject to a control system offering guarantees equivalent to those required for natural sweet wines (example: Muscat de Samos Grand cru);
- VDN: natural sweet wines (Article L. 313-21 of the CIBS, ex Article 416 of the CGI).
Example: Banyuls - Grand Roussillon - Maury - Rasteau - Rivesaltes - Muscat de Frontignan - Muscat de Beaumes de Venise - Muscat de Lunel Muscat de Mireval - Muscat de Rivesaltes - Muscat de St Jean de Minervois - Muscat du Cap Corse - see the website of the national institute of origin and quality at the following address: inao.gouv.fr.
Alcohol and alcoholic drinks 2026
| Tax category of products | Legal basis | Tariff 2026 |
|---|---|---|
| Still wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° a. and a. of the CGI) |
€4.19/hl |
| Fermented drinks other than wine and beer |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° b. and c. of the CGI) |
€4.19/hl |
| Sparkling wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 438 1° of the CGI) |
€10.38/hl |
| Cider/Pear/Hydromel |
(ex- Article 438 3° of the CGI) |
€1.46/hl |
| Intermediate products falling within one of the categories of grapevine products (VDN and VDL PDO; ex Articles 416 and 417a of the CGI) |
(ex Article 402a. of the CGI) |
€52.39/hl |
| Other intermediate products |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 402a b. of the CGI) |
€209.53/hl |
| Beers less than 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
4,12 €/hl/degree |
| Beers over 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
8,24 €/hl/degree |
| Small breweries ≤ 200 000 hl |
(ex Article 520 A I. a. of the CGI) |
4,12 €/hl/degree |
| Rums of the DOM |
Articles L. 313-24 and L. 313-25 of CIBS (ex- Article 403 I 1° of the CGI) |
€966.75/hlap |
| Other alcohols |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 403 I 2° of the CGI) |
€1,932.42/hlap |
| Reduced duty boilers |
(ex- Article 317 of the CGI) |
Deleted on 1 January 2024 |
|
Social security contribution |
Legal basis Clarification |
Tariff 2026 |
|---|---|---|
| Alcohols of more than 18% vol. - Full rate |
Also applicable to the rums of the DOM mentioned in Article L. 313-24 of the CIBS (ex Article 403 I 1° of the CGI) |
€620.47/hlap |
| Intermediate products grading more than 18% vol. - Full rate | Article L245-9 2° of the CSS | €52.39/hl |
| Intermediate products grading more than 18% vol. - Rate reduced to 40% |
Applicable only to intermediate products falling within one of the categories of grapevine products listed in Article L. 313-21 of the CIBS (VDN and VDL with PDO; ex-Articles 416 and 417 bis of the CGI) and grading more than 18 % vol. |
€20.97/hl |
| Beers grading more than 18% vol. | Article L245-9 2° of the CSS | €52.39/hl |
| Contribution on rums and alcohol based on local alcohol | Article L758-1 of the CSS Applicable to rums, tafias and spirits made from raw alcohol with a strength of more than 18% vol., produced and consumed in the French overseas departments |
The reduced rate provided for in Article L758-1 of the CSS is repealed on 1 January 2025. Application of the rate provided for in Article L 245-9 1° of the CSS: €620.47/hlap |
| Tax known as "premix" |
Legal basis Clarification |
Rate since 1 January 2020 |
|---|---|---|
|
Products falling within the tax categories of wines or other fermented beverages within the meaning of Article L. 313-15 of the CIBS (ex-products listed in Article 435 of the CGI) |
€3 per deciliter of pure alcohol |
|
| Other products | Article 1613a of the CGI | €11 per deciliter of pure alcohol |
Archives
Alcohol and alcoholic drinks 2025
| Tax category of products | Legal basis | Tariff 2025 |
|---|---|---|
| Still wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° a. and a. of the CGI) |
€4.12/hl |
| Fermented drinks other than wine and beer |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° b. and c. of the CGI) |
€4.12/hl |
| Sparkling wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 438 1° of the CGI) |
€10.20/hl |
| Cider/Pear/Hydromel |
(ex- Article 438 3° of the CGI) |
€1.43/hl |
| Intermediate products falling within one of the categories of grapevine products (VDN and VDL PDO; ex Articles 416 and 417a of the CGI) |
(ex Article 402a. of the CGI) |
€50.6/hl |
| Other intermediate products |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 402a b. of the CGI) |
€205.93/hl |
| Beers less than 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
4,05 €/hl/degree |
| Beers over 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
8,10 €/hl/degree |
| Small breweries ≤ 200 000 hl |
(ex Article 520 A I. a. of the CGI) |
4,05 €/hl/degree |
| Rums of the DOM |
Articles L. 313-24 and L. 313-25 of CIBS (ex- Article 403 I 1° of the CGI) |
€950.12/hlap |
| Other alcohols |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 403 I 2° of the CGI) |
€1,899.18/hlap |
| Reduced duty boilers |
(ex- Article 317 of the CGI) |
Deleted on 1 January 2024 |
|
Social security contribution |
Legal basis Clarification |
Tariff 2025 |
|---|---|---|
| Alcohols of more than 18% vol. - Full rate |
Also applicable to the rums of the DOM mentioned in Article L. 313-24 of the CIBS (ex Article 403 I 1° of the CGI) |
€609.80/hlap |
| Intermediate products grading more than 18% vol. - Full rate | Article L245-9 2° of the CSS | €51.49/hl |
| Intermediate products grading more than 18% vol. - Rate reduced to 40% |
Applicable only to intermediate products falling within one of the categories of grapevine products listed in Article L. 313-21 of the CIBS (VDN and VDL with PDO; ex-Articles 416 and 417 bis of the CGI) and grading more than 18 % vol. |
€20.61/hl |
| Beers grading more than 18% vol. | Article L245-9 2° of the CSS | €51.49/hl |
| Contribution on rums and alcohol based on local alcohol | Article L758-1 of the CSS Applicable to rums, tafias and spirits made from raw alcohol with a strength of more than 18% vol., produced and consumed in the French overseas departments |
The reduced rate provided for in Article L758-1 of the CSS is repealed on 1 January 2025. Application of the rate provided for in Article L 245-9 1° of the CSS: €609.80/hlap |
| Tax known as "premix" |
Legal basis Clarification |
Rate since 1 January 2020 |
|---|---|---|
|
Products falling within the tax categories of wines or other fermented beverages within the meaning of Article L. 313-15 of the CIBS (ex-products listed in Article 435 of the CGI) |
€3 per deciliter of pure alcohol |
|
| Other products | Article 1613a of the CGI | €11 per deciliter of pure alcohol |
Alcohol and alcoholic drinks 2024
| Tax category of products | Legal basis | Tariff 2024 |
|---|---|---|
| Still wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° a. and a. of the CGI) |
€4.05/hl |
| Fermented drinks other than wine and beer |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° b. and c. of the CGI) |
€4.05/hl |
| Sparkling wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 438 1° of the CGI) |
€10.02/hl |
| Cider/Pear/Hydromel |
(ex- Article 438 3° of the CGI) |
€1.41/hl |
| Intermediate products falling within one of the categories of grapevine products (VDN and VDL PDO; ex Articles 416 and 417a of the CGI) |
(ex Article 402a. of the CGI) |
€50.6/hl |
| Other intermediate products |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 402a b. of the CGI) |
€202.39/hl |
| Beers less than 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
3,98 €/hl/degree |
| Beers over 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
7,96 €/hl/degree |
| Small breweries ≤ 200 000 hl |
(ex Article 520 A I. a. of the CGI) |
3,98 €/hl/degree |
| Rums of the DOM |
Articles L. 313-24 and L. 313-25 of CIBS (ex- Article 403 I 1° of the CGI) |
€933.78/hlap |
| Other alcohols |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 403 I 2° of the CGI) |
€1,866.52/hlap |
| Reduced duty boilers |
(ex- Article 317 of the CGI) |
Deleted on 1 January 2024 |
|
Social security contribution |
Legal basis Clarification |
Tariff 2024 |
|---|---|---|
| Alcohols of more than 18% vol. - Full rate |
Also applicable to the rums of the DOM mentioned in Article L. 313-24 of the CIBS (ex Article 403 I 1° of the CGI) |
€599.31/hlap |
| Intermediate products grading more than 18% vol. - Full rate | Article L245-9 2° of the CSS | €50.6/hl |
| Intermediate products grading more than 18% vol. - Rate reduced to 40% |
Applicable only to intermediate products falling within one of the categories of grapevine products listed in Article L. 313-21 of the CIBS (VDN and VDL with PDO; ex-Articles 416 and 417 bis of the CGI) and grading more than 18 % vol. |
€20.26/hl |
| Beers grading more than 18% vol. | Article L245-9 2° of the CSS | €50.6/hl |
| Contribution on rums and alcohol based on local alcohol | Article L758-1 of the CSS Applicable to rums, tafias and spirits made from raw alcohol with a strength of more than 18% vol., produced and consumed in the French overseas departments |
€482/hlap |
| Tax known as "premix" |
Legal basis Clarification |
Rate since 1 January 2020 |
|---|---|---|
|
Products falling within the tax categories of wines or other fermented beverages within the meaning of Article L. 313-15 of the CIBS (ex-products listed in Article 435 of the CGI) |
€3 per deciliter of pure alcohol |
|
| Other products | Article 1613a of the CGI | €11 per deciliter of pure alcohol |
Alcohol and alcoholic drinks 2023
| Tax category of products | Legal basis | Tariff 2023 |
|---|---|---|
| Still wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° a. and a. of the CGI) |
3,98 €/hl |
| Fermented drinks other than wine and beer |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° b. and c. of the CGI) |
3,98 €/hl |
| Sparkling wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 438 1° of the CGI) |
€9.85/hl |
| Cider/Pear/Hydromel |
(ex- Article 438 3° of the CGI) |
€1.39/hl |
| Intermediate products falling within one of the categories of grapevine products (VDN and VDL PDO; ex Articles 416 and 417a of the CGI) |
(ex Article 402a. of the CGI) |
€49.73/hl |
| Other intermediate products |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 402a b. of the CGI) |
€198.91/hl |
| Beers less than 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
3,91 €/hl/degree |
| Beers over 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
7,82€/hl/degree |
| Small breweries ≤ 200 000 hl |
(ex Article 520 A I. a. of the CGI) |
3,91 €/hl/degree |
| Rums of the DOM |
Articles L. 313-24 and L. 313-25 of CIBS (ex- Article 403 I 1° of the CGI) |
€917.72/hlap |
| Other alcohols |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 403 I 2° of the CGI) |
€1,834.42/hlap |
| Reduced duty boilers |
(ex- Article 317 of the CGI) |
€917.21/hlap |
|
Social security contribution |
Legal basis Clarification |
Tariff 2023 |
|---|---|---|
| Alcohols of more than 18% vol. - Full rate |
Also applicable to the rums of the DOM mentioned in Article L. 313-24 of the CIBS (ex Article 403 I 1° of the CGI) |
€589.00/hlap |
| Intermediate products grading more than 18% vol. - Full rate | Article L245-9 2° of the CSS | €49.73/hl |
| Intermediate products grading more than 18% vol. - Rate reduced to 40% |
Applicable only to intermediate products falling within one of the categories of grapevine products listed in Article L. 313-21 of the CIBS (VDN and VDL with PDO; ex-Articles 416 and 417 bis of the CGI) and grading more than 18 % vol. |
€19.91/hl |
| Beers grading more than 18% vol. | Article L245-9 2° of the CSS | €49.73/hl |
| Contribution on rums and alcohol based on local alcohol | Article L758-1 of the CSS Applicable to rums, tafias and spirits made from raw alcohol with a strength of more than 18% vol., produced and consumed in the French overseas departments |
€403/hlap |
| Tax known as "premix" |
Legal basis Clarification |
Rate since 1 January 2020 |
|---|---|---|
|
Products falling within the tax categories of wines or other fermented beverages within the meaning of Article L. 313-15 of the CIBS (ex-products listed in Article 435 of the CGI) |
€3 per deciliter of pure alcohol |
|
| Other products | Article 1613a of the CGI | €11 per deciliter of pure alcohol |
Alcohol and alcoholic drinks 2022
| Tax category of products | Legal basis | Tariff 2022 |
|---|---|---|
| Still wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° a. and a. of the CGI) |
€3.92/hl |
| Fermented drinks other than wine and beer |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 438 2° b. and c. of the CGI) |
€3.92/hl |
| Sparkling wines |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 438 1° of the CGI) |
€9.70/hl |
| Cider/Pear/Hydromel |
(ex- Article 438 3° of the CGI) |
€1.37/hl |
| Intermediate products falling within one of the categories of grapevine products (VDN and VDL PDO; ex Articles 416 and 417a of the CGI) |
(ex Article 402a. of the CGI) |
€48.97/hl |
| Other intermediate products |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 402a b. of the CGI) |
€195.86/hl |
| Beers less than 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
3,85 €/hl/degree |
| Beers over 2.8% vol. |
Articles L. 313-15 and L. 313-20 of CIBS (ex Article 520 A I. a. of the CGI) |
7,70€/hl/degree |
| Small breweries ≤ 200 000 hl |
(ex Article 520 A I. a. of the CGI) |
3,85 €/hl/degree |
| Rums of the DOM |
Articles L. 313-24 and L. 313-25 of CIBS (ex- Article 403 I 1° of the CGI) |
€903.64/hlap |
| Other alcohols |
Articles L. 313-15 and L. 313-20 of CIBS (ex- Article 403 I 2° of the CGI) |
€1,806.28/hlap |
| Reduced duty boilers |
(ex- Article 317 of the CGI) |
€903.14/hlap |
|
Social security contribution |
Legal basis Clarification |
Tariff 2022 |
|---|---|---|
| Alcohols of more than 18% vol. - Full rate |
Also applicable to the rums of the DOM mentioned in Article L. 313-24 of the CIBS (ex Article 403 I 1° of the CGI) |
€579.96/hlap |
| Intermediate products grading more than 18% vol. - Full rate | Article L245-9 2° of the CSS | €48.97/hl |
| Intermediate products grading more than 18% vol. - Rate reduced to 40% |
Applicable only to intermediate products falling within one of the categories of grapevine products listed in Article L. 313-21 of the CIBS (VDN and VDL with PDO; ex-Articles 416 and 417 bis of the CGI) and grading more than 18 % vol. |
€19.60/hl |
| Beers grading more than 18% vol. | Article L245-9 2° of the CSS | €48.97/hl |
| Contribution on rums and alcohol based on local alcohol | Article L758-1 of the CSS Applicable to rums, tafias and spirits made from raw alcohol with a strength of more than 18% vol., produced and consumed in the French overseas departments |
€325/hlap |
| Tax known as "premix" |
Legal basis Clarification |
Rate since 1 January 2020 |
|---|---|---|
|
Products falling within the tax categories of wines or other fermented beverages within the meaning of Article L. 313-15 of the CIBS (ex-products listed in Article 435 of the CGI) |
€3 per deciliter of pure alcohol |
|
| Other products | Article 1613a of the CGI | €11 per deciliter of pure alcohol |