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Measures List
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Measure Name
Date when measure came into force
2012 tax rate increase by 5% 2012/02/01
2013 Alcoholic products tax rate increased by 5% 2013/01/01
2014 Alcoholic products tax rate increased by 5% 2014/01/01
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Alkoholiaktsiis
Tax name in English Alcohol excise
Member State EE-Estonia
Tax in force since 2003/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, current law entered into force 01.04.2003 (State Gazette I, 2003, 2, 17). Last amendment 01.07.2014 (State Gazette I, 12.07.2014, 2), entered into force 01.01.2015.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Estonia.

 
Taxpayers

Importer, excise warehousekeeper, registered consignee, registered consignor, tax representative.

 
Tax object and basis of assessment

Wine, beer, fermented beverages, intermediate products and ethyl alcohol.

 

Basis of assessment:

1. wine, fermented beverage and intermediate product - per hectolitre;

2. beer - per one per cent of ethanol by volume per hectolitre of beer;

3. ethyl alcohol - per one per cent of ethanol by volume per hectolitre of ethyl alcohol.

 
Deductions, Allowances, Credits, Exemptions

The following are exempted from excise duty:

1. alcohol used for official purpose in the context of diplomatic and consular relations;

2. excise goods used for the armed forces specified in the article 23 of the Council Directive 92/12;

3. excise goods used to verify quality or to clean production within the limits accepted by the Tax and Customs Board (TCB);

4. abandoned alcohol, which are destroyed or used for technical purpose;

5. justified loss of excise goods;

6. alcoholic products brought by traveller in excise duty free amounts permitted by the EU legislation;

7. small consignments of alcohol of non-commercial character from third countries accordingly to the EU legislation;

8. completely denatured alcohol;

9. partly denatured alcohol, if it is used for production of product other than alcohol;

10. spirit used for medicine, pharmacy, veterinary, research, development or training;

11. spirit used for production of cosmetic products, disinfectants, vinegar or flavourings;

12. spirit used for production of food under limits established by the excise duty act;

13. alcoholic products, which are consumed on board of an aircraft or ship during an intra-Community passenger service.

 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

The above mentioned rates are applicable from 1/1/2015.

Reduced rates in Estonia:

  • Beer: Independent small breweries: yearly production limited to 3,000 hl
  • Wine: <= 6% vol.
  • Fermented beverages other than wine and beer: <= 6% vol.

 

 
Tax due date

The taxable period is one calendar month. An excise warehouse keeper, a registered trader and a tax representative are required to pay excise duty not later than by the fifteenth day of the calendar month following the taxable period.

 
Tax collector

The tax is collected by the Tax and Customs Board.

 
Special features

On 01/01/2015, partly on 01/01/2016, 01/01/2017 and 01/01/2018 (approved 12/07/2014) came into effect the increase in excise duty rate on all alcohol products by 15% 2015 and by 10% every year 2016-2018. Estimated cash based revenue increase in 2015 is 13 mln €, 2016 - 25 mil, 2017 - 40 mil, 2018 - 55 mil. Reasons for hiking the tax rate is to increase state budget revenues and to avoid letting alcohol become cheaper in relative terms.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122ca

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 204.20 EUR 1.13
2011 181.10 EUR 1.09
2010 153.90 EUR 1.05
2009 173.90 EUR 1.23
2008 151.50 EUR 0.92
2007 153.10 EUR 0.94
2006 134.60 EUR 0.99
2005 118.20 EUR 1.05
2004 118.10 EUR 1.22
2003 83.60 EUR 0.96
2002 78.20 EUR 1.01
2001 68.50 EUR 0.98
2000 62.40 EUR 1.01
1999 54.20 EUR 1.01
1998 60.10 EUR 1.20
1997 57.80 EUR 1.29
1996 49.10 EUR 1.31
1995 43.20 EUR 1.49

Comments