FinlandVero
Finland sets alcohol excise rates for 2027
The indexed schedule applies from 1 January through 31 December 2027, subject to any overriding statutory tax table; beer and spirits use a different tax unit from wine.
By Taxxa AI OyPublished 6 August 2026
Finland’s Tax Administration has fixed the indexed alcohol excise rates for the 2027 calendar year. The decision enters into force on 1 January 2027Vero and applies from that date through 31 December 2027, unless the tax table annexed to the alcohol excise law and entering into force after the decision was issued provides otherwise
Vero. The Finnish decision and Finlex refer to a later statutory table taking effect after issuance; the Swedish-language publication instead refers to after the decision takes effect. For businesses calculating alcohol excise, the schedule distinguishes both alcohol-strength bands and the unit on which tax is charged.
For beer, product group 11 covers alcoholic strength above 0.5% but no more than 3.5% by volumeVero, at 29.33 cents per centilitre of ethyl alcohol
Vero. Product group 12 is beer with an alcoholic strength above 3.5% by volume
Vero, taxed at 37.46 cents per centilitre of ethyl alcohol
Vero. The tax unit for both beer groups is cents per centilitre of ethyl alcohol.
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Wine and other fermented alcoholic drinks use rates per litre of finished beverage.Vero The rates are 51.02 cents for strength above 1.2% and up to 2.8% (group 21)
Vero; 223.47 cents above 2.8% and up to 5.5% (group 22)
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Vero; 347.62 cents above 5.5% and up to 8% (group 23)
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Vero; and 515.22 cents above 8% and up to 15% (group 24)
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Vero. Wine above 15% and up to 18%, group 25
Vero, also carries a rate of 515.22 cents per litre
Vero.
Intermediate products above 1.2% and up to 15%, group 31Vero, are taxed at 587.64 cents per litre of finished beverage
Vero. Above 15% and up to 22%, group 32
Vero, the rate is 904.23 cents per litre
Vero.
For ethyl-alcohol products under customs tariff heading 2208, group 41 covers strength above 1.2% and up to 2.8%Vero, at 31.97 cents per centilitre of ethyl alcohol
Vero. Group 42 covers strength above 2.8% and up to 10%
Vero, at 56.70 cents per centilitre of ethyl alcohol
Vero. Group 43 covers strength above 10%
Vero, at 57.42 cents per centilitre of ethyl alcohol
Vero. The table’s other ethyl-alcohol category, group 46, is also taxed at 57.42 cents per centilitre of ethyl alcohol.
The rates and application period are set out in sections 1–2 of Verohallinnon päätös alkoholi- ja alkoholijuomaveron määrästä, issued under section 4(2) of Laki alkoholi- ja alkoholijuomaverosta (1471/1994), as amended by 1051/2025.
Update 2027 alcohol excise calculations with the correct product groups, strength bands and tax units, and check whether a later statutory table overrides the decision’s rates.