The beer tax is an excise tax levied on beer and mixed beer drinks. It is a special feature among the excise taxes regulated by federal law: The customs administration, i.e. a federal administration, levies the beer tax, while the revenue accrues to the federal states.

The tax is levied as soon as the beer is removed from a so-called tax warehouse. A tax warehouse is a location approved by the main customs office where the products may be manufactured, processed, treated, stored, received or dispatched. In addition, the tax also applies if you import beer from a third country.

Amount of beer tax

The amount of beer tax is generally based on the original wort content of the beer. This is measured in degrees Plato. In the case of beer mixtures or flavored beer, the original wort content of the beer used is the basis for calculating the beer tax. The degree Plato of the finished beverage is calculated based on the mixing ratio of the beer content with other ingredients.

The original wort content refers to the proportion of substances dissolved from the malt in the unfermented wort. These are primarily malt sugars, but also proteins, vitamins, minerals and flavorings. During fermentation, the yeast produces around one third alcohol, one third carbon dioxide and one third residual extract.

The higher the original wort content, the stronger the beer produced. Most beers in Germany are full-bodied beers with an original gravity of between 11 and 16 degrees Plato. The alcohol content is between 4.5 and 5.5 percent by volume.

The standard tax rate per hectoliter (hl), i.e. per 100 liters, is EUR 0.787 per degree Plato. The alcohol content is irrelevant.

Example:

If you produce a hectoliter of full beer - for example Pilsner, Kölsch or Alt - with an original gravity of 12 degrees Plato, you will have to pay EUR 9.44 beer tax.

12 x 0.787 EUR = 9.44 EUR. Converted to a 0.2 liter glass of beer, this is 0.019 EUR beer tax.

Mixed beer drinks

If you produce beer mixes or flavored beer, the original wort content of the beer used is also the basis for calculating the beer tax. Depending on the mixing ratio of the beer content with other ingredients, you can use this to calculate the degree Plato of the finished drink.

The degree Plato of a beer mixture is therefore calculated from the degree Plato of the beer times the hectoliters of beer divided by the hectoliters of the beer mixture.

You can find examples of how to calculate beer tax on the customs administration website.

Exceptions and reduced tax rates

• Non-alcoholic beer: alcohol content of less than 0.5% by volume - not subject to beer tax.
• Home-brewed beer: Beer supplied free of charge by licensed breweries to employees as a home-brew is tax-free.
• Home and hobby brewers: Beer produced by home and hobby brewers is tax-free up to a quantity of 200 liters per calendar year. The competent main customs office must be notified in advance of the start of production and the place of production. If the aforementioned quantity is exceeded, a tax declaration must be submitted using the official form and the beer tax must be paid. The standard tax rate of EUR 0.787 per hectoliter and degree Plato applies to the taxable quantities.
• Reduced tax rates: Smaller, legally and economically independent breweries can claim reduced beer tax rates for brewed beer if the total annual production is less than 200,000 hectoliters. Depending on the annual production, the standard tax rate can be reduced by up to 50 percent based on a volume scale. This is based on so-called graduated tax rates.

If the reduced graduated tax rates are applied, the standard tax rate is reduced evenly in 1,000-hectoliter increments to

• to 75 percent for an annual production of 40,000 hectoliters,
• to 70 percent for an annual production of 20,000 hectoliters,
• to 60 percent for an annual production of 10,000 hectoliters and
• to 50 percent for an annual production of 5,000 hectoliters.

The reduced tax rates do not apply to mixed beer drinks and flavored beers, as these are not produced using the brewing process. This also applies to beer supplied to the tax territory by a foreign independent brewery with a total annual production of less than 200,000 hectoliters. An official certificate of the previous year's production of the foreign brewery must be submitted.

Calculation of beer tax reduced rates

The customs administration uses its own data processing procedure to calculate the beer tax.

Based on the data submitted, this program calculates both the amount of beer tax to be paid each month and the untaxed exports to EU member states and third countries.

You will receive a tax assessment notice based on the data collected.