House of Representatives approved excise duty increase of 8.4%

31 October 2023

Last Friday, the House of Representatives approved an amendment by MPs Silvio Erkens of the People's Party for Freedom and Democracy and Chris Stoffer of the Dutch Reformed Political Party to increase excise duties on alcoholic beverages by approximately 8.4% as of January 1, 2024. The increase of 8.4% is just over half of what Dutch government proposed in September on Budget Day.

As regards beer excise duties, other changes will also come into effect January 1, 2024.

The most important change is that the alcohol content becomes the basis for the beer tax levy. This was already decided in 2021. This has mainly significant consequences for heavy beers (8% ABV and higher). For pilsner beer (5% ABV) the increase is only €2.64 per hectolitre.

Moreover, Parliament agreed last year with an increase of the tax on sweet juices and drinks and, by extension, a minimum rate for the tax on low beers.

These changes mean that at a macro level there will be an increase in excise duty of around 8% for beer, but that there will be a big difference in the tax rate for the different types of beers, depending on their alcohol content.

Update: Dutch Senate approved the increase of excise duties for beer, wine and spirits with 8.4% on December 19, 2023.

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