Finland is known for its stringent alcohol regulations and high excise duties on alcoholic beverages. Alcohol excise duties are a key component of Finland’s alcohol policy, aimed at regulating consumption, raising revenue for the state, and mitigating the social and health impacts of alcohol. These duties apply to a variety of alcoholic products and differ based on the type and strength of the drink. The Finnish government uses alcohol taxation as both a tool for public health management and a significant revenue generator.
Overview of Alcohol Excise Duties in Finland
Excise duties on alcoholic beverages are levied at the point of production or importation and are based on the volume and alcohol content of the product. These duties are regulated by the Finnish Tax Administration (Verohallinto), which ensures that the taxes are collected fairly and consistently.
Alcohol excise duties in Finland can be classified into two broad categories: duties based on the volume of alcohol (pure alcohol) in a product and duties based on the volume of the product itself, etc. Liters of wine.
Excise Duty Rates starting from January 1st, 2025:
Below is a summary of the excise duty rates as of January 1st, 2025, for alcohol and alcoholic beverages:
Ethyl alcohol content as percent by volume | Excise duty amount |
Beerpan | |
— over 0,5 but at most 3,5 | 28.35 cent/cl of ethyl alcohol |
— over 3,5 | 36.20 cents/cl of ethyl alcohol |
Wines and other fermented alcoholic beverages | |
— over 1,2 but at most 2,8 | 36 cents/litre of alcoholic beverage |
— over 2,8 but at most 5,5 | 198 cents/litre of alcoholic beverage |
— over 5,5 but at most 8 | 308 cents/litre of alcoholic beverage |
— over 8 but at most 15 | 456 cents/litre of alcoholic beverage |
Wines | |
— over 15 but at most 18 | 456 cents/litre of alcoholic beverage |
Intermediate products | |
— over 1,2 but at most 15 | 568 cents/litre of alcoholic beverage |
— over 15 but at most 22 | 902 cents/litre of alcoholic beverage |
– however, 886 cents per litre of the alcoholic beverage product from 1 Jan to 31 Dec 2026 | |
– however, 874 cents per litre of the alcoholic beverage product from 1 Jan to 31 Dec 2025 | |
Ethyl alcohol | |
products under Customs tariff heading: | |
— over 1,2 but at most 2,8 | 30.90 cents/cl of ethyl alcohol |
— over 2,8 but at most 10 | 54.80 cents/cl of ethyl alcohol |
— over 10 | 57.30 cents/cl of ethyl alcohol |
– however, 56.30 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2026 | |
– however, 55.50 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2025 | |
Other | |
57.30 cents/cl of ethyl alcohol | |
– however, 56.30 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2026 | |
– however, 55.50 cents per centilitre of ethyl alcohol from 1 Jan to 31 Dec 2025 |
Alcohol excise Rates for 2024
Ethyl alcohol content as percent by volume | Excise duty amount |
Beerpan | |
— over 0,5 but at most 3,5 | 28.35 cent/cl of ethyl alcohol |
— over 3,5 | 36.20 cents/cl of ethyl alcohol |
Wines and other fermented alcoholic beverages | |
— over 1,2 but at most 2,8 | 36 cents/litre of alcoholic beverage |
— over 2,8 but at most 5,5 | 198 cents/litre of alcoholic beverage |
— over 5,5 but at most 8 | 308 cents/litre of alcoholic beverage |
— over 8 but at most 15 | 456 cents/litre of alcoholic beverage |
Wines | |
— over 15 but at most 18 | 456 cents/litre of alcoholic beverage |
Intermediate products | |
— over 1,2 but at most 15 | 568 cents/litre of alcoholic beverage |
— over 15 but at most 22 | 863 cents/litre of alcoholic beverage |
Ethyl alcohol | |
products under Customs tariff heading: | |
— over1,2 but at most 2,8 | 30.90 cents/cl of ethyl alcohol |
— over 2,8 | 54.80 cents/cl of ethyl alcohol |
Other | |
54.80 cents/cl of ethyl alcohol |
The Finnish government has regularly increased alcohol excise duties to reduce excessive consumption and its associated health impacts, such as alcohol-related diseases and accidents.
The excise duties are often increased by the Customs and Tax Authorities at the beginning of the new calendar year, therefore, it is likely that other EU countries will shortly be announcing the new rates as well. Eurotax team always keep you up to date with all the newest regulations, stay tuned.
If you need help with your alcohol excise duties in Finland, you can contact us here. You can also visit our dedicated pages for B2B and B2C.