The bill provides for an excise tax rate on ordinary beer (strength over 0.5% to 8.6%) in the amount of 35 rubles per liter instead of 34 rubles, already established in Article 193 of the Tax Code of the Russian Federation for 2027. For strong beer (over 8.6%), 66 rubles per liter are offered against the current target value of 64 rubles. The excise tax on wine, except for fortified wine, will be 158 rubles per liter instead of 154 rubles, for sparkling wine — 170 rubles against 166 rubles.
Compared to the current rates in 2026, the increase will be about 6.1% for regular beer, about 6.8% for wine, and about 6.3% for sparkling wine.
Indexing is planned for the following years. The excise tax on regular beer is proposed to be set at 36 rubles per liter in 2028 and 37 rubles in 2029.
The payers of excise taxes are organizations and individual entrepreneurs who carry out taxable transactions with excisable goods, as well as persons who move such products across the customs border of the EAEU. The increase in rates directly increases the tax component of the value of imported goods. It is incorrect to talk about an automatic increase in the price of beer and wine by 6-7%: the final retail price also consists of cost, logistics and trade margins.
Until the amendments come into force, the rates fixed in the current version of the Tax Code apply. You cannot apply the suggested values when calculating excise taxes.
Alcohol importers should also take into account a related change: starting in 2026, the procedure for controlling the import of goods from the EAEU countries has been adjusted — for a number of shipments, VAT and excise taxes must be provided before crossing the border.
When planning prices and the budget for 2027, it is advisable for alcohol market participants to set the proposed values as a guideline, tracking the passage of the bill through the State Duma.
