| Product |
Excise duty rate |
| Still wine |
0,00 EUR/hl |
| Sparkling wine |
0,00 EUR/hl |
| Wine produced by independent small wine producers (Article 9a Council Directive (EU) 2020/1151) |
50 % below the standard national rate |
| Other fermented beverages other than beer and wine |
0,00 EUR/hl |
| Other fermented beverages other than beer and wine produced by independent small producers (Article 13a. Council Directive EU 2020/1151) |
50 % below the standard national rate |
| Intermediate products * |
- 106,18 EUR/hl (≥15% vol.)
- 66,36 EUR/hl (<15% vol.) |
| Intermediate products produced by independent small producers (Article 18a. Council Directive (EU) 2020/1151) * |
50 % below the standard national rate |
| Ethyl alcohol ** |
- 796,34 EUR/hl pure alcohol
- 398,17 EUR/hl pure alcohol (small destillieries) |
| Beer |
5,31 EUR |
Independent small breweries
Yearly production in hl: |
|
| ≤ 5000 |
2,65 EUR |
| 5001 – 25.000 |
2,92 EUR |
| 25.001 – 75.000 |
3,19 EUR |
| 75.001 – 125.000 |
3,45 EUR |
* Intermediate products shall be deemed to be all products having an actual alcoholic strength by volume exceeding 1.2%vol., but not exceeding 22% vol. and falling within CN codes 2204, 2205 and 2206, other than those considered as beer, wine and fermented beverages other than beer and wine.
* Reduced rate for intermediate products produced by independent small producers, for commercial purpose, with a production up to 250 hl per year and for intermediate products delivered to the territory of the Republic of Croatia produced by small producers of intermediate products established in other Member State.
** Reduced rate for alcohol produced by small distilleries, for commercial purpose, with a production limited to 10 hl pure alcohol and for alcohol delivered to the territory of the Republic of Croatia by small distilleries established in other Member State.
Excise duty base:
- beer - 1 % vol of the actual alcoholic strength by volume contained in one hectolitre of the finished product
- wine, other beverages obtained by fermenting other than beer and wine and intermediate products - 1 hectolitre of the finished product
- ethyl alcohol - 1 hectolitre of pure alcohol expressed as volume percentage measured at 20°C
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