Taxation of drinks
Verified 08 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Drinks are subject to various taxes, which differ depending on whether they are alcoholic beverages or non-alcoholic beverages.
Alcohol
Alcoholic beverages are subject to various taxes: the excise duty on alcohol, the tax on "premix" and the social security contribution. Excise duties and social security contributions vary depending on the type of product. These alcoholic products are also subject to VAT at the rate of 20%.
Which alcoholic beverages are concerned?
The tax regime of a beverage depends on its tax definition.
Alcoholic beverages subject to a tax are:
- Beverages with an actual alcoholic strength by volume of more than 1.2% theft
- Malt beers, and mixtures of malt beers and non-alcoholic beverages, of an actual alcoholic strength by volume exceeding 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 rates of excise duty on spirits are set each year by ministerial order.
Excise duty is paid on behalf of consumers or retailers :
- or by persons who produce or import the products in France, where those products are not placed under the suspensive regime
- or by the persons removing the products from the suspensive arrangements (this may be the consignor, the consignee, the carrier)
- by persons or companies acting as authorized warehousekeepers of the place where the products are manufactured, processed, stored, dispatched or received.
Tax Category | Rates |
|---|---|
Still wines | €4.19/hl |
Fermented beverages other than wine and beer | €4.19/hl |
Sparkling wines | €10.38/hl |
Cider, Pear, Mead | €1.46/hl |
Intermediate products falling within one of the categories of vine products: liqueur wines (VDL) or natural sweet wines (VDN) | €52.39/hl |
Other intermediate products | €209.53/hl |
Beer less than 2.8% theft. | €4.12/hl/degree |
Beer more than 2.8% theft. | €8.24/hl/degree |
Small brewery producing up to 200,000 hl per year | €4.12/hl/degree |
Rum of the DOM | €966.75/hl of pure alcohol (hlap) |
Other alcohols | €1,932.42/hl of 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), supplemented with a tonic, soda (cola) or fruit juice.
Are not submitted to this tax: ciders, pears or mead-lovers and beverages bearing protected geographical indications (PGIs) or certificates of specific character within the meaning of Community legislation.
Tax Category | Rates |
|---|---|
Products falling within the tax categories of wine or other fermented beverages (low-alcohol beers, fresh grape wines, grape must, vermouths, etc.) | €3/dl of pure alcohol |
Other products | €11/dl of pure alcohol |
Tax Category | Products concerned | Title (% vol) |
|---|---|---|
Low-alcohol beers | Malt beer and mixtures of malt beer and non-alcoholic beverages | Greater than 0.5 and less than or equal to 2,8 |
Other beers | Greater than 2.8 | |
Still wines | Fresh grape wines, grape must, vermouths and other fresh grape wines prepared using plants or aromatic substances, where the alcohol contained in the finished product results entirely from fermentation | Greater than 1.2 and not more than 15 |
Sparkling wines | ||
Other non-foaming fermented beverages | Fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, including where the alcohol contained in the product does not result entirely from fermentation, with the exception of products falling within the tax categories of beer and wine | |
Other fermented foamy drinks | ||
Intermediate products | Greater than 15 and not more than 22 | |
Alcohols | Any product that includes ethyl alcohol, except where that alcohol is contained in a beverage falling within one of the other tax categories in this Table | Greater than 1.2 |
The levy on alcoholic beverages (or social security contribution) applies to beverages whose alcoholic strength exceeds the threshold of 18% vol. (in practice mainly spirits).
This levy, which is used to finance the health 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 the social security contribution varies according to the tax category of the alcoholic beverage.
Rates are set annually by ministerial order.
The social security contribution is paid is paid on behalf of consumers or retailers :
- or by persons who produce or import the products in France, where those products are not placed under the suspensive regime
- or by the persons removing the products from the suspensive arrangements (this may be the consignor, the consignee, the carrier)
- by persons or companies acting as authorized warehousekeepers of the place where the products are manufactured, processed, stored, dispatched or received.
Category | Tariff |
|---|---|
Alcohol more than 18% vol. - full rate | €620.47/hl of pure alcohol (hlap) |
Intermediate products of more than 18% vol. - full rate | €52.39/hl |
Intermediate product of more than 18% theft - rate reduced to 40% | €20.61/hl |
Beer more than 18% theft – reduced to 40% | €51.49/hl |
Alcoholic drinks are subject to standard rate of value added tax (VAT) fixed at 20%, whether they are to be taken away, delivered or consumed on site.
Please note
In Corsica, this is the intermediate rate of 10% sales of alcoholic beverages to be consumed on site.
Waters
Drinking water is subject to a specific tax.
What drinks are concerned?
Whatever their packaging (e.g. drum, bottle, box, can), the following waters are subject to tax:
- Natural or artificial mineral waters
- Spring and other drinking water
- Filtered, sterilized or pasteurized laboratory water
- Other carbonated or non-carbonated beverages, not containing more than 1.2% theft of alcohol
Syrups, fruit juices, vegetable juices and fruit nectars are not affected.
What is the amount of the contribution?
The rate of the tax is fixed at €0.54 per hectoliter.
When is the contribution due?
The contribution is due for the 1re delivery, or the 1re consumption in the context of an economic activity, in France taxable products.
No account is taken of the place of manufacture, including when the products are introduced into France before or at the same time as the 1re delivery.
How to declare and pay the contribution?
The contribution must be declared and paid in support of the VAT forms according to the VAT tax regime:
- For the taxpayer under the normal VAT regime, this contribution will be declared on the form No. 3310-A which must be filed in respect of the month or quarter in which the tax became payable.
- For taxpayers subject to 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 taxpayers, this contribution will be reported on the form No. 3310-A. It must be filed no later than April 25 of the year following the year in which the tax became payable.
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.
Deliveries in France of taxable products by the person liable to pay tax to a person who, in the course of his commercial activity, is intended for dispatch or transport outside France may be made under suspension of contribution.
Municipalities on whose territory mineral water sources are located may establish, for their benefit, a contribution on these waters.
The following waters are subject to tax, regardless of their packaging (drum, bottle, box, can, etc.):
- Natural mineral waters, including sparkling waters
- Natural mineral waters mixed with other products
Are not concerned unconditioned natural mineral waters delivered to the visitors by the operator of a spa resort in the territory of the source of these waters.
Which waters are affected?
Municipalities on whose territory mineral water sources are located may establish, for their benefit, a contribution on these waters.
The subsequent waters are subject to tax, regardless of their packaging (keg, bottle, box, can, etc.),:
- Natural mineral waters, including sparkling waters
- Natural mineral waters mixed with other products
Are not concerned unconditioned natural mineral waters delivered to the visitors by the operator of a spa resort in the territory of the source of these waters.
What is the amount of the contribution?
A municipality on whose territory a commercially exploited mineral water source is situated may, on the basis of a decision of the municipal council, collect a contribution up to €0.58 per hectoliter sold.
This maximum rate shall be increased to €0.70 per hectoliter if the municipality received, for the volumes released for consumption in 2002, a revenue lower than that received for those same volumes in application of the calculation method in force before 1er January 2002.
Who is liable for the contribution and when?
The contribution must be paid by the operator of the source in respect of the supplies of such water which he makes, irrespective of the packaging, including where he has previously incorporated the latter into other products.
This is due at the time of delivery.
How to declare and pay the contribution?
The contribution must be declared and paid in support of the VAT forms depending on the VAT taxation system :
- For the taxpayer subject to normal VAT arrangements, this contribution shall be declared on the form No. 3310-A. It must be filed in respect of the month or quarter in which the tax became payable.
- For the taxpayer subject to simplified system of taxation of VAT, this contribution shall be reported on form no3517-S. It must be filed in respect of the fiscal year in which the tax became chargeable.
- For the other taxpayers, this contribution shall be declared on the form No. 3310-A. It must be filed no later than April 25 of the year following the year in which the tax became payable.
FYI
Supplies of products dispatched or transported outside France (exports or intra-Community supplies) directly by or on behalf of the operators of sources shall be exempt from the contribution.
Whatever their packaging (e.g. drum, bottle, box, can), the following waters are subject to tax:
- Natural or artificial mineral waters
- Spring and other drinking water
- Filtered, sterilized or pasteurized laboratory water
- Other carbonated or non-carbonated beverages, not containing more than 1.2% theft of alcohol
Syrups, fruit juices, vegetable juices and fruit nectars are not affected.
What are the VAT rates?
Water, as non-alcoholic beverages, is subject to the following VAT rates:
- 5.5% if they are served in a container allowing them to be preserved (bottle, can, brick for example)
- 10% if they are to be taken away for immediate consumption, served in a container that does not allow them to be stored (e.g. cup, cardboard or plastic cup)
Sweetened or sweetened beverage
Contributions are applicable to non-alcoholic beverages containing added sugars (e.g. soda) or synthetic sweeteners (e.g. beverages) light). They are at the expense of professionals who manufacture, import or supply, even free of charge, these products to their customers (bar, restaurant, retail trade for example).
What drinks are concerned?
Drinks concerned | Drinks not concerned |
|---|---|
The contribution applies to the following beverages and liquid beverage preparations: The contribution relates to beverages and liquid beverage preparations: |
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Beverages concerned | Drinks not concerned |
|---|---|
The contribution applies to the following beverages and liquid beverage preparations: The contribution relates to beverages and liquid beverage preparations: |
|
What is the amount of the contribution?
Sugar-sweetened drinks
Amount of sugar (in kg of added sugar per hl of drink) | Applicable tariff (in € per hl of drink) |
|---|---|
Less than or equal to 5 | €4.07 |
between 5 and 8 | €21.38 |
beyond 8 | €35.63 |
Please note
Contributions are included in the VAT base, which means that VAT is calculated on the amount excluding tax including the amount of the contribution.
Drinks containing synthetic sweeteners
The 1er January 2026, the applicable tariffs are:
Quantity of synthetic sweeteners (in mg per liter of drink) | Applicable rate (in € per hl of drink) |
|---|---|
Less than or equal to 120 | 4.5 |
Greater than 120 | 6 |
How to declare and pay the contribution?
The contribution is due for 1re delivery, or the 1re consumption in the context of an economic activity, in France of taxable products. Their place of manufacture is not taken into account, including when they are introduced into France beforehand or at the same time as the first delivery in France.
The contributions on sugary drinks and sweetened drinks are due by the persons who deliver the drinks or preparations concerned in France, whether in return for payment or free of charge. This includes the territorial collectivity of Corsica and the overseas territories (the territories of Guyana, Réunion, Mayotte and the union of the territories of Guadeloupe and Martinique).
They are:
- Manufacturers established in France who supply the products concerned on the French market
- Persons who have imported from third countries to the European Union the drinks and preparations they deliver on the French market
- 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 their customers with such beverages or preparations which can be consumed in their unaltered state and whose various components they have previously assembled, presented in containers not intended for retail sale, for consideration or free of charge. This is the case for catering establishments.
These contributions must be declared and paid in support of the VAT forms according to the VAT tax regime:
- For the taxpayer under the normal VAT regime, this contribution will be declared on the form No. 3310-A which must be filed in respect of the month or quarter in which the tax became payable.
- For taxpayers subject to 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 taxpayers, this contribution will be reported on the form No. 3310-A which must be filed on or before April 25 of the year following the year in which the tax became payable.
Non-alcoholic beverages are subject to the following VAT rates:
- 5.5% if they are served in containers that allow them to be stored (e.g. bottles, cans, bricks)
- 10% if they are to be taken away for immediate consumption, served in containers that do not allow their preservation (cups, cardboard or plastic cups).
Tax definition of alcohol
Specific duties on beers and non-alcoholic beverages
Contributions on mineral waters
Contributions on premix
Contributions on sugary and sweetened beverages
Classification of drinks
Labeling of foodstuffs with caffeine addition
General Directorate of Customs and Indirect Duties