The Federation Council has approved a law that raises excise taxes on alcoholic beverages and tobacco products above the previously planned level from 2025, and changes the parameters for applying excise taxes to sugary drinks.
The bill (No. 727330-8) was submitted to Parliament by the Government on September 30, it is included in the budget package.
Alcohol
The approved law increases excise rates on ethyl alcohol, alcohol-containing products, alcoholic beverages with a volume fraction of ethyl alcohol of more than 18%, as well as on cider, poire, mead and beer, set for 2025, compared with previously planned levels.
The excise tax on ethyl alcohol and alcohol-containing products in 2025 will amount to 740 rubles per 1 liter of anhydrous alcohol, in 2026 - 770 rubles, in 2027 - 801 rubles. In 2024, the excise tax rate is 643 rubles per 1 liter.
The excise tax on alcoholic beverages with a strength of up to 18 degrees (volume fraction of ethyl alcohol up to 18%) in 2025 will be determined as the ratio of 148 rubles (in 2026 - 154 rubles, in 2027 - 160 rubles) to the volume fraction of ethyl alcohol in it in the absolute amount per 1 liter of anhydrous ethyl alcohol contained in excisable goods.
For alcoholic beverages with a strength above 18 degrees in 2025, the excise tax will be 740 rubles. for 1 liter of anhydrous ethyl alcohol contained in excisable goods, in 2026 - 770 rubles., in 2027 - 801 rubles.
The excise tax on cider, poire and mead in 2025 may rise to 30 rubles per 1 liter from 27 rubles in 2024, from 2026 to 31 rubles, in 2027 to 32 rubles.
The excise tax on beer with a strength of 0.5 to 8.6 degrees in 2025 will increase to 30 rubles per 1 liter from 27 rubles in 2024, in 2026 to 31 rubles, in 2027 to 32 rubles. For beer with a strength above 8.6 degrees in 2025, it was proposed to set the excise tax at 56 rubles per 1 liter against 51 rubles in 2024, in 2026 - 58 rubles, in 2027 - 60 rubles.
Cigarettes
The excise tax on cigarettes and cigarettes in 2025 will amount to 2,945 rubles per 1 thousand pieces plus 18% of the estimated cost, calculated based on the maximum retail price, but not less than 4 thousand rubles per 1 thousand pieces. In 2026 - 3,063 rubles per 1 thousand pieces plus 18% of the estimated cost calculated based on the maximum retail price, but not less than 4,160 rubles per 1 thousand pieces. In 2027 - 3,186 rubles per 1 thousand pieces plus 18% of the estimated cost calculated based on the maximum retail price, but not less than 4,326 rubles per 1 thousand pieces.
In 2024, the excise tax on cigarettes and cigarettes is 2,813 rubles per 1 thousand pieces plus 16% of the estimated cost, calculated based on the maximum retail price, but not less than 3,820 rubles per 1 thousand pieces.
Starting from 2025, the pharmaceutical substance of ethyl alcohol, nicotine raw materials, and a tobacco-free nicotine-containing mixture for heating will be recognized as excisable products.
The change in excise tax rates on alcoholic beverages will allow to receive additional revenues to the budget in 2025-2027 in the amount of about 180 billion rubles, an increase in excise tax rates on cigarettes and cigarettes - about 30 billion rubles annually.
Sugary drinks
The law increases the excise tax on sugary drinks from 7 rubles to 10 rubles per liter from January 1, 2025, and also expands the list of soft drinks from which excise duty can be levied.
The document refers to sugar-containing beverages as fortified food products, that is, drinks in which additional nutrients are added to improve their nutritional value. In the context of sugar-containing beverages, this may mean the addition of vitamins, minerals, amino acids or other beneficial components (isotonics).
In addition, an excise tax will be levied on kvass with an ethyl alcohol content of up to 1.2% (kvass).
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