Beer Excise Tax

Beer in glass

Alcoholic beer and mixed beer drinks are subject to the beer excise tax.

For beer manufactured domestically, the manufacturer is liable to pay the beer excise tax. Tax liability arises at the time the beer leaves the manufacturing premises or is used for consumption in the manufacturing premises.

For imported beer, the person subject to customs is liable to pay the beer excise tax. Tax liability arises at the time the beer enters free circulation under customs law.

The beer excise tax is assessed in accordance with the strength of the beer (° Plato), on the basis of the original gravity.

The tax rate is divided into 3 categories:
  rate per hectolitre
Light beer (up to 10.0° Plato) 
Fr. 16.88
Regular and special beer (10.1 to 14.0° Plato) Fr. 25.32
Strong beer (from 14.1° Plato) Fr. 33.76

Please refer to the fact sheet on the commercial importation of beer and beer mixes. Information is also available on the legal foundations and direct email.

Contact

Swiss Customs Administration Section Tobacco and Beer Tax
Länggassstrasse 35
PO Box 516

3000 Bern 9
Tel.
+41 58 462 65 00
Fax
+41 31 309 15 00

Email beer

Print contact

https://www.ezv.admin.ch/content/ezv/en/home/information-companies/taxes-and-duties/importation-into-switzerland/alcohol-duties-and-prepaid-disposal-fees/beer-excise-tax.html