France Raises 2026 Alcohol Taxes

France has introduced new excise duty rates on alcoholic beverages, effective January 1, 2026. The updated tariffs reflect the country’s annual indexation process, which adjusts tax rates in line with inflation and regulatory requirements. The changes affect a wide range of alcoholic products, including wines, beers, intermediate products such as fortified wines, and spirits. While the increases are modest, they will impact pricing and compliance for businesses involved in the import, distribution, and sale of alcohol in France.

The excise duty on still wines has risen from €4.12 to €4.19 per hectoliter. Sparkling wines now face a rate of €10.38 per hectoliter, up from €10.20. Ciders, perry, and mead see a slight increase to €1.46 per hectoliter. For intermediate products like fortified wines with protected designation of origin (VDN/VDL AOP), the rate is now €52.39 per hectoliter, compared to €51.49 last year. Other intermediate products are taxed at €209.53 per hectoliter, up from €205.93.

Beer excise duties have also been adjusted. Beers with an alcohol content of 2.8% ABV or less are now taxed at €4.12 per hectoliter per degree Plato, while those above 2.8% ABV are taxed at €8.24 per hectoliter per degree Plato. Small breweries producing up to 200,000 hectoliters annually benefit from the lower rate of €4.12 per hectoliter per degree Plato.

Spirits have seen some of the largest increases in absolute terms. Rums produced in France’s overseas departments (DOM) are now taxed at €966.75 per hectoliter of pure alcohol (hlpa), up from €950.12 last year. Other spirits face a new rate of €1,932.42 per hlpa, compared to €1,899.18 previously.

In addition to these basic excise duties, France applies social security contributions on certain alcoholic products. For intermediate products with more than 18% ABV, the contribution is now €20.97 per hectoliter; for beers over 18% ABV it is €52.39 per hectoliter; and for spirits produced in the DOM it is €620.47 per hlpa.

The premix tax under Article 1613 bis of the French General Tax Code remains unchanged for 2026: €3 per deciliter of pure alcohol for wines and fermented beverages and €11 per deciliter for other products.

These adjustments are based on the growth rate of the INSEE consumer price index (excluding tobacco) recorded in 2024 and must be applied to all relevant declarations starting with the January 2026 monthly summary return (Déclaration Récapitulative Mensuelle), which is due by February 10, 2026.

The updated excise regime does not alter the structure of alcohol taxation in France but ensures that rates keep pace with inflation and regulatory standards. Businesses importing or distributing alcoholic beverages in France will need to update their pricing strategies and compliance procedures to reflect these changes for 2026.

Industry stakeholders are advised to review their commercial planning and logistics operations in light of these new rates to ensure continued compliance with French tax law and avoid potential penalties or disruptions in supply chains as the new year begins.