In the third and final reading, the State Duma adopted amendments to the law on the implementation of certain provisions of the main directions of tax policy, which provide for the indexation of excise tax rates on alcohol, tobacco and other excisable goods by 5% in 2024 and by 4% in 2025 and 2026.
As stated earlier by the State Secretary - Deputy Head of the Ministry of Finance Alexey Sazanov, the stock rates are indexed to the inflation rate according to the forecast of the Ministry of Economic Development.
The following share rates are set: from January 1 to December 31, 2024 inclusive - 643 rubles per liter of anhydrous ethyl alcohol contained in excisable goods; from January 1 to December 31, 2025 inclusive - 669 rubles; from January 1 to December 31, 2026 inclusive - 696 rubles.
The excise tax on grape and fruit wort, fermented fruit materials, wine materials, except for fortified wine in bulk, is set at the amount of: from January 1 to December 31, 2024 inclusive - 36 rubles per liter; from January 1 to December 31, 2025 inclusive - 37 rubles, from January 1 to December 31, 2026 inclusive - 38 rubles.
Excise tax rates on alcoholic beverages with a volume fraction of ethyl alcohol over 9%, with the exception of beer, wines (except fortified, liqueur wine), wine materials (except for fortified wine in bulk), fruit wines, fruit, sparkling wines, including Russian champagne, as well as with the exception of wine drinks, grape-containing beverages, are set at: for 2024 - 643 rubles per liter of anhydrous ethyl alcohol contained in excisable goods; for 2025 - 669 rubles; for 2026 - 696 rubles.
Excise tax rates on alcoholic beverages with a volume fraction of ethyl alcohol up to 9% inclusive (with the exception of beer, beverages made on the basis of beer, wines, wine materials, fruit wines, fruit alcoholic beverages, sparkling wines, including Russian champagne, cider, poiret, mead, as well as with the exception of wine drinks, grape-containing beverages, fruit alcoholic beverages) are set in the amount of: from January 1 to December 31, 2024 inclusive - 514 rubles per liter of anhydrous ethyl alcohol contained in excisable goods; from January 1 to December 31, 2025 inclusive - 535 rubles; from January 1 to December 31, 2026 inclusive - 556 rubles.
The excise tax rate on wines (excluding fortified, liqueur wines) and fruit wines will be: from January 1 to December 31, 2024 inclusive - 36 rubles per liter; from January 1 to December 31, 2025 inclusive - 37 rubles; from January 1 to December 31, 2026 inclusive - 38 rubles.
The excise tax on wine drinks, grape-containing beverages, fruit alcoholic beverages is set from January 1 to December 31, 2024 inclusive at the level of 47 rubles; from January 1 to December 31, 2025 inclusive - 49 rubles; from January 1 to December 31, 2026 inclusive - 51 rubles.
The excise tax on cider, poire, mead for 2024 will be 26 rubles per liter, for 2025 - 27 rubles, for 2026 - 28 rubles.
The excise tax on sparkling wines, including Russian champagne, will be 47 rubles per liter for 2024, 49 rubles for 2025, 51 rubles for 2026.
The excise tax on beer containing a volume fraction of ethyl alcohol over 0.5% and up to 8.6% for 2024 will be 26 rubles per liter, for 2025 - 27 rubles, for 2026 - 28 rubles.
The excise tax on beer with a normative (standardized) content of the volume fraction of ethyl alcohol over 8.6% will be 49 rubles per liter in 2024, 51 rubles for 2025, 53 rubles for 2026.
Excise taxes on tobacco products
The excise tax on tobacco pipe, smoking, chewing, sucking, snuffing, hookah (with the exception of tobacco used as raw materials for the production of tobacco products) will amount to 4,318 thousand rubles per 1 kg in 2024, 4,491 thousand rubles in 2025, 4,671 thousand rubles in 2026.
The share rates for cigars are set at the following rates: for 2024 - 292 rubles apiece, for 2025 - 304 rubles, for 2026 - 316 rubles.
The share rates for cigarillos (cigaritas), bidi, kretek will amount to 4,159 thousand rubles for 1 thousand pieces in 2024, 4,325 thousand rubles for 2025, and 4,498 thousand rubles for 2026.
Shares for cigarettes and cigarettes for 2024 will amount to 2,731 thousand rubles for 1 thousand pieces plus 16% of the estimated value calculated based on the maximum retail price, but not less than 3,709 thousand rubles for 1 thousand pieces; for 2025 - 2.84 thousand rubles plus 16% of the estimated value calculated based on the maximum retail price, but not less than 3,857 rubles; for 2026 - 2,954 thousand rubles plus 16% of the estimated cost calculated based on the maximum retail price, but not less than 4,011 thousand rubles.
The excise tax rate on tobacco (tobacco products) intended for consumption by heating is set for 2024 at 9,094 thousand rubles per kg, for 2025 - 9,458 thousand rubles, for 2026 - 9,836 thousand rubles.
Liquids for electronic nicotine delivery systems will be subject to an excise tax of 21 rubles per 1 ml for 2024, 22 rubles per 1 ml for 2025 and 23 rubles per 1 ml for 2026.
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