Taxation of beverages
Verified 06 May 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Beverages are subject to different taxes, depending on whether they are alcoholic or non-alcoholic beverages.
Alcohol
Alcoholic beverages are subject to various taxes: excise duty on alcohol, tax on premix and social security contributions. Excise duties and social security contributions vary according to the type of product. Those alcoholic products are, moreover, subject to VAT at the rate of 20%.
Which alcoholic beverages are concerned?
The tax treatment of a beverage depends on its fiscal definition.
The alcoholic beverages subject to tax are:
- Beverages having an actual alcoholic strength by volume of more than 1.2% theft
- Malt beers, and mixtures of malt beers and non-alcoholic beverages, having an actual alcoholic strength by volume of more than 0.5% theft
What is the amount of excise duty?
The amount of excise duty on alcohol varies according to the tax category of the alcoholic beverage.
The excise duties on alcohol are fixed every year by ministerial order.
Excise duty is paid on behalf of consumers or retailers :
- or by persons producing or importing the products in France, where those products are not placed under suspensive arrangement
- or by the persons removing the products from the suspensive arrangements (this may be the consignor, the consignee or the carrier)
- or by persons or companies acting as authorized warehousekeepers at the place where the products are manufactured, processed, stored, dispatched or received.
Tax Category | Rates |
|---|---|
Still wines | €4.12/hl |
Fermented beverages other than wine and beer | €4.12/hl |
Sparkling wines | €10.20/hl |
Cider, Pears, Hydromels | €1.43/hl |
Intermediate products falling within one of the categories of vine products: liqueur wines (VDL) or natural sweet wines (VDN) | €51.49/hl |
Other intermediate products | €205.93/hl |
Beer less than 2.8% flight. | €4.05/hl/degree |
Beer more than 2.8% flight. | €8.10/hl/degree |
Small brewery producing up to 200,000 hl per year | €4.05/hl/degree |
Rum of the DOM | €950.12/hl pure alcohol (hlap) |
Other alcohols | €1,899.18/hl pure alcohol (hlap) |
Reduced duty boilers | Deleted since 1er january 2024 |
This tax applies to the following beverages:
- They have an alcoholic strength by volume included between 1,2 % and 12 % by volume.
- And either they consist of a mixture of alcoholic beverages and non-alcoholic beverages, or they contain more than 35 g/L of sugar or an equivalent sweetening expressed as invert sugar.
In practice, these are generally pre-mixed drinks based on alcohol (gin, rum, vodka, wine, whisky, beer in particular), to which a tonic, soda (cola) or fruit juice has been added.
Are not subject to this tax: cider, perry or mead and beverages covered by protected geographical indications (PGIs) or certificates of specific character within the meaning of Community rules.
Tax Category | Rates |
|---|---|
Products falling within the fiscal categories of wines or other fermented beverages (low-alcohol beers, fresh grape wines, grape musts, vermouths, etc.) | €3/dl pure alcohol |
Other products | €11/dl pure alcohol |
The contribution on alcoholic beverages (or social security contribution) shall apply to beverages whose alcoholic strength exceeds the 18% flight. (or in practice mainly spirits).
This levy, which was allocated to the financing of the Sickness Insurance Scheme, was introduced in 1983 ‘because of the health risks associated with the immoderate use of these products’.
What is the amount of the social security contribution?
Pricing of social security contributions varies according to the tax category of alcoholic beverages.
The tariffs are fixed each year by a ministerial order.
The social security contribution is paid on behalf of consumers or retailers :
- or by persons producing or importing the products in France, where those products are not placed under suspensive arrangement
- or by the persons removing the products from the suspensive arrangements (this may be the consignor, the consignee or the carrier)
- or by persons or companies acting as authorized warehousekeepers at the place where the products are manufactured, processed, stored, dispatched or received.
Category | Rate |
|---|---|
Alcohol over 18% flight. - full rate | €609.80/hl pure alcohol (hlap) |
Intermediate products over 18% flight. - full rate | €51.49/hl |
Intermediate product of more than 18% theft - reduced rate to 40% | €20.61/hl |
Beer over 18% theft - reduced rate to 40% | €51.49/hl |
Alcoholic beverages are subject to standard rate of value added tax (VAT) fixed at 20%, whether they are to be taken away, delivered or consumed on the spot.
Warning
In Corsica, this is the intermediate rate of 10% sales of alcoholic beverages for consumption on the spot.
Waters
Drinking water is subject to specific taxation.
What waters are involved?
Irrespective of their packaging (drum, bottle, box, can for example), the following waters are subject to tax:
- Natural or artificial mineral waters
- Source and other drinking water
- Filtered, sterilized or pasteurized laboratory water
- Other carbonated or non-carbonated beverages, not containing more than 1.2% alcohol theft
Syrups, fruit juices, vegetable juices and fruit nectars are not covered.
What is the contribution?
The fee is set at €0.54 per hectoliter.
When is the contribution due?
The contribution is due for the 1re delivery, or 1re consumption in the context of an economic activity, taxable products in France.
No account shall be taken of the place of manufacture, including where the products are introduced into France before or at the same time as 1re delivery.
How do I declare and pay the contribution?
The contribution must be declared and paid in support of the VAT forms according to the VAT system:
- For the taxpayer covered by the normal VAT system, this contribution will be declared on the form #3310-A which must be filed in respect of the month or quarter in which the tax became chargeable.
- For the taxpayer covered by the simplified VAT system, this contribution will be reported on form No3517-S which must be filed in respect of the financial year in which the tax became chargeable.
- For other taxpayers, this contribution will be reported on the form #3310-A which must be filed by 25 April of the year following that in which the tax became chargeable.
Supplies of products dispatched or transported outside France (i.e. intra-Community exports or supplies) directly by or on behalf of manufacturers, source operators, importers or a distributing business shall be exempt from the contribution.
Supplies in France of taxable products by the person liable to pay tax to a person who, in the course of his commercial activity, intends them for dispatch or transport outside France may be made on a suspension of contributions.
The municipalities in whose territory springs of mineral waters are situated may make a contribution to them.
The following waters are subject to tax, regardless of their packaging (drum, bottle, box, can, etc.):
- Natural mineral waters, including effervescent mineral waters
- Natural mineral waters mixed with other products
Are not concerned unpackaged natural mineral waters supplied to patients by the operator of a spa in the territory of the spring of these waters.
What is the contribution?
A municipality in whose territory a commercially exploited mineral water spring is situated may, on the decision of the municipal council, receive a contribution up to €0.58 per hectoliter sold.
This maximum fee shall be increased to €0.70 per hectoliter if the municipality has received less revenue for the volumes released for consumption in 2002 than that received for those volumes at the application of the method of calculation in force before 1er January 2002.
Who is liable for the contribution and when?
The contribution shall be paid by the operator of the spring in respect of deliveries of such water, irrespective of packaging, including where the water has previously been incorporated into other products.
This is due at the time of delivery.
How do I declare and pay the contribution?
The contribution must be declared and paid in support of the VAT forms according to the VAT system :
- For the taxpayer under the standard VAT arrangements, this contribution will be declared on the form #3310-A which must be filed in respect of the month or quarter in which the tax became chargeable.
- For the taxpayer under the simplified VAT system, this contribution will be declared on form no3517-S which must be filed in respect of the financial year in which the tax became chargeable.
- For other taxpayerss, this contribution will be declared on the form #3310-A which must be filed by 25 April of the year following that in which the tax became chargeable.
FYI
Supplies of products dispatched or transported outside France (intra-Community exports or supplies) directly by or on behalf of the source operators shall be exempt from the contribution.
What waters are involved?
Irrespective of their packaging (drum, bottle, box, can for example), the following waters are subject to tax:
- Natural or artificial mineral waters
- Source and other drinking water
- Filtered, sterilized or pasteurized laboratory water
- Other carbonated or non-carbonated beverages, not containing more than 1.2% alcohol theft
Syrups, fruit juices, vegetable juices and fruit nectars are not covered.
What is the VAT rate?
Waters, as non-alcoholic beverages, are subject to the following VAT rates:
- 5.5% they are served in a means of containment (e.g. bottle, can, brick)
- 10% if they are to be taken away for immediate consumption, served in a non-returnable container (e.g. a cup made of cardboard or plastic)
Sweetened or sweetened beverage
Contributions are applicable to non-alcoholic beverages containing added sugars (e.g. soft drinks) or synthetic sweeteners (e.g. beverages) light). They are the responsibility of professionals who manufacture, import or supply, even for free, these products to their customers (bar, restaurant, retail trade for example).
Which drinks are affected?
Drinks concerned | Beverages not affected |
|---|---|
The contribution shall apply to the following liquid beverages and preparations for beverages: The contribution concerns beverages and liquid preparations for beverages: |
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Drinks concerned | Beverages not affected |
|---|---|
The contribution shall apply to the following liquid beverages and preparations for beverages: The contribution concerns beverages and liquid preparations for beverages: |
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How much is it?
Sweet drinks
Quantity of sugar (kg of added sugar per hl of beverage) | Applicable Price List (in € per hl of drink) |
|---|---|
Less than or equal to 5 | €4 |
between 5 and 8 | €21 |
over 8 | €35 |
Please note
The contributions are included in the VAT base, which means that VAT is calculated on the amount excluding tax including the amount of the contribution.
Beverages containing synthetic sweeteners
The tax on beverages comprising synthetic sweeteners is set to €3.50 per hectoliter.
FYI
The 1er january 2026, the applicable tariffs are:
Amount of synthetic sweeteners (mg per liter of beverage) | Applicable price (in € per hl of drink) |
|---|---|
Up to 120 | 4.5 |
Greater than 120 | 6 |
How do I declare and pay the contribution?
The contribution is due for the first supply, or the first consumption in the context of an economic activity, in France of taxable products. Their place of manufacture shall not be taken into account, including when they are introduced into France beforehand or at the same time as the first delivery to France.
The contributions on sugar-sweetened beverages and sweetened beverages are payable by the persons who deliver the beverages or preparations concerned to France, whether in return for payment or free of charge. This includes the territorial collectivity of Corsica and the overseas territories (the territory of French Guiana, Réunion, Mayotte and the territory constituted by the union of the territories of Guadeloupe and Martinique).
They are:
- Manufacturers established in France who deliver the products concerned to the French market
- Persons who have imported the beverages and preparations they supply on the French market from third countries into the European Union
- Persons who have made Community acquisitions of these products in France from another Member State of the European Union which they then deliver to France
- Persons who, in the course of their commercial activity, supply for consideration or free of charge to their customers these beverages or preparations which may be consumed in the unaltered state and of which they have assembled in advance the various components, which are presented in containers not intended for retail sale. This is the case with restaurants.
These contributions must be declared and paid in support of the VAT forms according to the VAT system:
- For the taxpayer covered by the normal VAT system, this contribution will be declared on the form #3310-A which must be filed in respect of the month or quarter in which the tax became chargeable.
- For the taxpayer covered by the simplified VAT system, this contribution will be reported on form No3517-S which must be filed in respect of the financial year in which the tax became chargeable.
- For other taxpayers, this contribution will be reported on the form #3310-A which must be filed by 25 April of the year following that in which the tax became chargeable.
What is the VAT rate?
Non-alcoholic beverages are subject to the following VAT rates:
- 5.5% if they are served in containers suitable for storage (e.g. bottles, cans, bricks)
- 10% if they are to be taken away for immediate consumption, served in non-returnable containers (cups, cardboard cups or plastic cups).
Tax definition of alcohols
Specific duties on beer and soft drinks
Contributions on mineral waters
Contributions on the first
Contributions on sweetened and sweetened beverages
Classification of beverages
Labeling of foodstuffs with added caffeine
Directorate General of Customs and Indirect Taxes