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Excise duty refund on diesel for road transport: publication of new refund rates

Plan for changes taxes in The Netherlands per 01-01-2024

The Dutch government plans to significantly increase the excise tax on alcoholic beverages with effect from 1 January 2024. (This also applies to non-alcoholic beverages, although this change had been known for some time). 

 

Furthermore, the calculation method for beers will also be adjusted from this date. The calculation will be done based on the alcohol percentage and no longer based on Plato content. There will be two rates for beers, the regular rate and a rate for small breweries. Small breweries are defined as independent companies that produce no more than 200,000 HL per annum.

                                                               Per HL

Category                                  Current            New

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Beer                                            7,49 €             8,70 €

Beer small brewery                   6,93 €              8,04 €

Wine =< 8,5%                         44,24 €             51,41€

Wine > 15%                             88,30 €          102,60 €

Intermediate =< 15%            105,98 €         123,15 €

Intermediate > 15%              149,30 €          173,49 €

Spirits                                  1.686,00 €       1.959,00 €

The change is not yet final and is therefore subject to change.

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