France has updated the excise duty rates on alcoholic beverages, with new tariffs coming into force on 1 January 2026. These adjustments reflect annual indexation and aim to keep the tax framework aligned with inflation and regulatory requirements.
What’s Changed?
The revised rates apply to the full range of alcoholic products including wines, beers, intermediate products, and spirits. While many categories see a modest increase, the structure of the excise regime remains unchanged.
Here’s a breakdown of the main updated excise duty rates:
| Product Category | 2025 Rate | 2026 Rate |
|---|---|---|
| WINES | ||
| Still wines | €4.12 / hl | €4.19 / hl |
| Fermented beverages (excluding wine & beer) | €4.12 / hl | €4.19 / hl |
| Sparkling wines | €10.20 / hl | €10.38 / hl |
| Ciders / Perry / Mead | €1.43 / hl | €1.46 / hl |
| INTERMEDIATE PRODUCTS | ||
| Fortified wines (VDN / VDL AOP) | €51.49 / hl | €52.39 / hl |
| Other intermediate products | €205.93 / hl | €209.53 / hl |
| BEERS | ||
| Beers ≤ 2.8% ABV | €4.05 / hl/°Plato | €4.12 / hl/°Plato |
| Beers > 2.8% ABV | €8.10 / hl/°Plato | €8.24 / hl/°Plato |
| Small breweries (≤ 200,000 hl) | €4.05 / hl/°Plato | €4.12 / hl/°Plato |
| SPIRITS | ||
| DOM rums | €950.12 / hlpa | €966.75 / hlpa |
| Other spirits | €1,899.18 / hlpa | €1,932.42 / hlpa |
Additional Excise Charges
In addition to the basic excise duty rates, France also applies:
- Social security contributions on certain alcoholic products, adjusted for 2026.
- The Premix Tax under Article 1613 bis of the CGI, which remains unchanged and applies based on alcohol content in decilitres of pure alcohol.
| SOCIAL SECURITY CONTRIBUTION – Standard rate | 2025 rate | 2026 rate |
| Intermediate products > 18% ABV | €20.61 / hl | €20.97 / hl |
| Beers > 18% ABV | €51.49 / hl | €52.39 / hl |
| Social security contribution – DOM (standard rate) | €609.80 / hlpa | €620.47 / hlpa |
| PREMIX TAX (Art. 1613 bis CGI) | ||
| Wines and fermented beverages | €3 per decilitre of pure alcohol | €3 per decilitre of pure alcohol |
| Other products | €11 per decilitre of pure alcohol | €11 per decilitre of pure alcohol |
Why this matters?
Excise duty changes can influence:
- Pricing strategies for importers, distributors and retailers
- Cost calculations for international trade
- Regulatory compliance and reporting obligations
These revisions, though modest, should be factored into commercial planning and logistics operations starting this year.
- Businesses involved in the import, distribution or marketing of alcoholic beverages in France should review and update their pricing and compliance frameworks.
Do you need more information about alcohol excise duties in France for B2B or B2C? You can contact us here.
