Navigation path
Generic Tax Name Excise duty - Beer (EU harmonised)
Tax name in the national language Spotřební daň z piva
Tax name in English Excise duty on beer
Member State CZ-Czech Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2009/01/01
Version date 2009/01/01
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

1992 Excise duty Act, No587/1992 Sb., replaced by Excise duty Act No353/2003.
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Czech Republic.
 
Taxpayers

Producers and importers of beers, traders.
 
Tax object and basis of assessment

Number of hectolitres/degree Plato.

The basis of assessment is the quantity of beer in hectolitres.
 
Deductions, Allowances, Credits, Exemptions

Exemptions: beer for production of vinegar, for production of pharmaceuticals, for production of food additives, for production of food products, losses of beer during production, production of beer for self-consumption (200 l a year), beer for testing, analyses and samples for customs authority.
 
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

24.00 CZK per hectolitre/degree Plato, reduced rates for small independent breweries producing up to 200,000 hl of beer per year (12.00 CZK, 14.40 CZK, 16.80 CZK, 19.20 CZK, 21.60 CZK).
 
Tax due date

Tax due date in 40 days from end of period of taxation.
 
Tax collector

Customs authority.
 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cc + d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2007 3,564.00 CZK 0.09
2006 3,665.00 CZK 0.10
2005 3,480.00 CZK 0.11
2004 3,588.00 CZK 0.12
2003 3,588.00 CZK 0.13
2002 3,504.00 CZK 0.13
2001 3,468.00 CZK 0.14
2000 3,410.00 CZK 0.14
1999 3,559.00 CZK 0.16
1998 3,662.00 CZK 0.17
1997 3,467.00 CZK 0.18
1996 3,304.00 CZK 0.18
1995 3,059.00 CZK 0.19

Comments