Alcohol and alcoholic beverages

EXCISE TAX BASE

Tax base for excise duty on beer shall be 1% of the percentage of alcohol per one litter of finished product;

Tax base for excise duty on wine shall be the quantity of wine expressed in litter of finished product;

Tax base for excise duty on fermented beverages shall be the quantity of fermented beverages expressed in litter of finished product;

Tax base for excise duty on intermediate products shall be the quantity of intermediate products expressed in a litter of finished product;

Tax base for excise duty on ethyl alcohol and alcoholic beverages shall be one litter of pure alcohol measured at a temperature of 20°C.

Item	Excise duty	Unit of measurement
Beer	4 denars	1% волуменски удел на чист алкохол содржан во еден литар готов производ
Still wine	0 denars
Sparkling wine	0 denars
Other sparkling fermented beverages	0 denars
Other still fermented beverages	0 denars
Intermediate products with < 15% alcohol content	33 denars	литар
Intermediate products with 15% > alcohol content	55 denars	литар
Ethyl alcohol and liquors	340 denars	1% of the percentage of alcohol per one litter of finished product