Estoniae-MTA
Estonia publishes 2027 alcohol excise rates
EMTA's alcohol table gains the 1 January 2027 column — beer 16.17, strong wine 188.23, other alcohol 23.95 per unit — and drops the 2024 rates.
By Taxxa AI OyPublished 20 October 2026
Industry: Manufacture of beverages
From 1 January 2027 new alcohol excise rates apply in EstoniaEmta. Beer is taxed at 16.17 euros per hectolitre for each volume percent of ethanol content
Emta, fermented beverages and wine with an ethanol content of no more than 6 percent by volume at 80.67 euros per hectolitre
Emta, fermented beverages and wine above 6 percent at 188.23 euros per hectolitre
Emta, intermediate products at 368.45 euros per hectolitre
Emta, and other alcohol at 23.95 euros per hectolitre for each volume percent of ethanol
Emta. The 2026 rates they replace are 15.40, 76.82, 179.27, 350.90 and 22.81 euros on the same bases, and the expired 2024 column has been removed from the rate table
Emta.
Beer brewed by an independent small producer continues to carry half the standard beer rate where the producer made no more than 15,000 hectolitres, inclusive, in the calendar year before the rate is applied; a brewery starting up qualifies on a planned volume of no more than 15,000 hectolitres. The reduced rate further requires legal and economic independence from other beer producers, physically separate premises with no operation under licence, and data on output volume and compliance submitted to the Tax and Customs Board before the reduced rate is applied. Small-producer status also matters beyond beer: a producer of only beer, wine and fermented beverages keeps measurement and guarantee simplifications within the statutory volume limits, while a producer of intermediate products or other alcohol is not a small producer in the meaning of the Act.
Alcohol within the meaning of the Act is beer, wine, fermented beverages, intermediate products and other alcohol, covering every product in Combined Nomenclature headings 2203 to 2208 with an ethanol content above 1.2 percent, or above 0.5 percent for beer, regardless of drinkability, as well as food above 1.2 percent including flavourings, fragrances and supplements. Estonian-produced alcohol is taxed when the tax warehouse keeper dispatches it for consumption, alcohol brought in from another Member State is taxed on the warehouse keeper, the registered consignee or the recipient, and imported alcohol is taxed on the importer. Liability arises for the person who releases the alcohol for consumption, including bringing it into Estonia outside a duty suspension arrangement or moving it out of suspension into an ordinary warehouse or shop.
The current, previous and forthcoming rates are set out in section 46 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act, with the applicable wording selected as the previous, current or next version. Nothing else of substance changed: alongside the new column the update corrects one spelling and refreshes the last-updated stamp to 20 October 2026.
Legal basis is the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act (ATKEAS), section 46.
Apply the 2027 column — beer 16.17, wine up to 6% 80.67, wine over 6% 188.23, intermediate products 368.45, other alcohol 23.95 euros — to alcohol released for consumption from 1 January 2027.