Austria raises alcohol excise duty to EUR 1,560 per 100 litres of pure alcohol from 1 January 2027
This page records one dated change. For the rules in Austria as they stand today, see the Austria guide →
- Jurisdiction
- Austria
- Tax
- Excise
- Change type
- Rate change
- Status
- Enacted
- Impact
- Plan ahead
- Effective
- 1 January 2027
- Authority
- Bundesministerium für Finanzen (Austria)
- Systems
- Tax engine
- Verified
- Fetched from official source · high confidence
Producers, bonded warehouse keepers, registered consignees and importers of spirits and other alcohol liable to Austrian alcohol excise duty, including those holding deferred-payment securities.
Alcohol producers and distributors in Austria must apply the new excise rate of EUR 1,560 per 100 litres of pure alcohol from 1 January 2027; securities/guarantees for deferred payment must already reflect the new rate.
Tax engine
Austria's Federal Ministry of Finance states that the Budgetbegleitgesetz 2026 raised the alcohol excise duty to EUR 1,560 per 100 litres of pure alcohol, applicable from 1 January 2027, and that the new rate must be reflected in the securities lodged for it.
What changed in detail
The Budgetbegleitgesetz 2026 (Budget Accompanying Act 2026) increased Austria’s alcohol excise duty (Alkoholsteuer) to EUR 1,560 per 100 litres of pure alcohol. The Federal Ministry of Finance’s excise information page, under the heading “Erhöhung des Alkoholsteuersatzes ab 01.01.2027”, states that the new rate applies from 1 January 2027 and must be taken into account in the securities lodged for alcohol excise.
The same BMF page also announces that the electronic filing tool for small-scale distilling under the Abfindung regime, EKA, is replaced by ELISA, available through FinanzOnline, from 4 November 2026.
What it means
The rate change is enacted; the only thing left is to load it. Duty on alcohol released for consumption from 1 January 2027 is charged at the new rate, so pricing for stock leaving bonded premises in the new year should be reworked now. The easy step to miss is the guarantee: the BMF expects securities covering deferred duty to reflect the higher rate, which may mean topping up a bank guarantee before the year-end rather than after the first higher duty return.
Proof
Mit dem Budgetbegleitgesetz 2026 erfolgte eine Erhöhung der Alkoholsteuer auf 1.560 Euro je 100 Liter reinen Alkohols. Der neue Steuersatz ist ab dem 1.1.2027 anwendbar und bei dafür vorzusehenden Sicherheiten zu berücksichtigen.The Budget Accompanying Act 2026 increased the alcohol excise duty to EUR 1,560 per 100 litres of pure alcohol. The new rate applies from 1 January 2027 and must be taken into account in the securities to be provided for it.
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