On 6 August 2026, the Finnish Tax Administration issued its annual decision (Verohallinnon päätös) setting the excise duty rates (alkoholi- ja alkoholijuomavero) for alcoholic beverages for the remainder of 2026. The decision is made under the Alcohol Excise Duty Act (Laki alkoholi- ja alkoholijuomaverosta) and implements the annual index adjustment based on the consumer price index as stipulated in Section 5 of the Act. The rates apply to beer, wine, fermented beverages, intermediate products, and spirits, differentiated by alcohol content (percentage by volume). The new rates are effective from 1 September 2026 and replace the previous rates set in 2025.
Key Takeaways
- Moderate Increase Reflecting Inflation Index: The 2026 rates represent an average increase of approximately 3.2% over 2025 rates, aligned with the Statistics Finland consumer price index. For example, the excise duty on spirits (over 22% ABV) rises from €4.54 to €4.69 per liter of pure alcohol, while beer (over 2.8% ABV) increases from €31.50 to €32.50 per hectoliter per degree Plato.
- Small Producer Relief Thresholds Updated: The decision also adjusts the production volume thresholds for the reduced excise rate for small breweries (annual production under 200,000 hl) and small distilleries (under 5,000 liters of pure alcohol), allowing qualifying producers to benefit from a 50% rate reduction on the first tranche of production.
- Compliance Deadline for Warehouse Keepers: Tax warehouse keepers (veravarastoidena pitäjät) must apply the new rates to all products released for consumption on or after 1 September 2026. Stock held in tax warehouses on 31 August 2026 is not subject to the rate increase, but accurate inventory records must be maintained to demonstrate eligibility for the old rate on subsequent releases.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement