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Excise Tax

Spirits

AMOUNTS OF EXCISE TAX FOR SPIRITS FROM 1 JANUARY 2016

Spirits	Amount of excise tax until 31.12.2017.	Amount of excise tax from 1.1.2018.
Brandies made of fruit, grapes, special brandies /brandies made of fruit, grapes, wine and other fruit brandies with plant extract additives, parts of plants or agricultural products	125.98 RSD/Lt	129.76 RSD/Lt
Brandies made of cereals and other agricultural raw materials	321.05 RSD/Lt	330.98 RSD/Lt
Strong alcoholic drinks and liqueurs / Other strong alcoholic drinks	206.24 RSD/Lt	212.43 RSD/Lt
Low-alcoholic drinks	21.33 RSD/Lt	21.97 RSD/Lt
All types of beer	24.38 RSD/Lt	25.11 RSD/Lt

Note:

From 1 January 2016, excise tax is paid for low-alcoholic drinks containing more than 1.2% v/v.

In terms of the Excise Tax Law, low-alcoholic drinks shall include drinks containing more than 1.2 % vol. of alcohol, but not more than 15 % vol. of alcohol, produced of fruit juices or refreshing non-alcoholic beverages with the addition of refined ethyl alcohol or alcoholic drinks or plant extracts, or alcoholic drinks obtained in fermentation process (wine, apple cider, pear wine - perry, etc.), and quality of fruit juices, refreshing non-alcoholic beverages, refined ethyl alcohol, alcoholic drinks obtained in fermentation process shall be compliant with regulations pertaining to their quality.

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