Alcohol duty in France

Alcohol taxation across Europe — and particularly in France — varies significantly between countries and types of beverages. These differences can be attributed to a range of factors: traditional production practices, the desire to support specific sectors such as the wine industry, national income levels, political priorities, and public understanding of the harmful effects of alcohol.

Among the tools governments use to regulate alcohol consumption, excise duties play a central role. These are indirect taxes levied on certain goods, including alcoholic beverages, mineral oils, and manufactured tobacco. In France, the application of excise duties is governed by the General Tax Code and European directives.

This article offers an overview of alcohol excise duties: which products are subject to them? How are they calculated and declared? And what are the compliance requirements for businesses?

What is alcohol duty?

Excise duties are indirect taxes applied to the consumption of specific goods such as energy, tobacco, and alcohol. These taxes are payable in the country where the product is sold, and the resulting revenue is fully allocated to that country.

Excise duties serve both to regulate the consumption of certain products and to support public finances. To ensure a consistent approach across the European Union, member states have agreed on a harmonised regulatory framework. This framework is designed to prevent market distortions, protect the balance of the single market, and reduce the administrative burden on businesses.

Two European directives govern alcohol taxation:

• Directive 92/83/EEC outlines:
  • The categories of products subject to excise duty,
  • The principles for calculating those duties,
  • And the applicable tax structures. 
• Directive 92/84/EEC sets minimum duty rates for each type of alcoholic beverage, while allowing for specific arrangements in certain regions of Greece, Italy, and Portugal. 

In France, excise duties apply to beer, cider, perry, wine, spirits, and “made-wine” — a category that includes all fermented alcoholic beverages not covered by the previous classifications, such as mead. These duties are adjusted annually in line with changes in the consumer price index.
Any business importing or selling alcohol in France is required to pay excise duties to the French customs authorities. The amount payable depends on various factors, including the type of drink, its volume, alcohol content, and the product’s classification.

⚠️ It’s important to note that the EU only sets minimum duty rates. Each member state remains free to apply higher rates according to its own economic, social, or public health priorities.

How does it work?

Excise duties on alcohol and alcoholic beverages are specific taxes applied to these products. They are paid by businesses that produce or import the relevant goods, and are then passed on to consumers through the final sale price, generating revenue for the state.

Each year, these duties are indexed to the consumer price index (excluding tobacco) published by INSEE, meaning that rates can increase in line with inflation.
The rules governing this taxation are set out in Section 3, Chapter III, Book III of the Code of Taxes on Goods and Services (CTS). This section defines the various categories of alcohol and alcoholic beverages, as well as the applicable duty rates for each.

Excise Duty Rates by Type of Alcohol

General Framework

Since 1 January 2022, the Code for Taxes on Goods and Services (CIBS) has defined the applicable excise duty rates on alcoholic beverages. Under Article L.313-19 of the CIBS, the annual increase in excise rates is capped at 1.75% for the year 2025.

Glossary of Terms

• hl: hectolitre
• hlap: hectolitre of pure alcohol
• VDN: vins doux naturels (naturally sweet wines)
• VDL: vins de liqueur (liqueur wines)
• Premix: a drink made from mixing an alcoholic beverage with a non-alcoholic one (Article 1613 bis of the French General Tax Code – CGI)
• AOP: Protected Designation of Origin
• DOM: French overseas departments

Excise Duty Rates 2025 – France

Premix Tax

Social Contribution on Alcoholic Products

France also applies a social contribution on alcoholic products to address the public health risks associated with excessive consumption.
Introduced under the Social Security Code (CSS), this contribution applies to products with an alcohol content above 18% ABV. The rates are updated annually based on changes to the consumer price index.

Fiscalead, specialist in excise duty law

Need help declaring and paying your alcohol excise duties and social contributions in France?
FISCALEAD offers you its expertise in managing alcohol excise duties, both in France and across several EU countries.
To learn more, feel free to visit our dedicated pages on B2B and B2C excise duties, or get in touch with us directly.

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