Tax policy directorate – Bureau a

V – SPECIAL RULES 
There are also numerous sets of special rules that take into account the particular conditions for the 
exercise of certain activities, such as banking and financial services, investment gold transactions and 
travel agencies.
In 2015, VAT yielded €141.5 billion. 
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Article 87 of the 2016 Supplementary Budget Act no. 2016-1918 of 29 December 2016. 

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CHAPTER 2:
EXCISE DUTIES 
Directive 2008/118/EC of 16 December 2008, Directives 92/83/EC and 92/84/EC (alcohol), Directives 
92/79/EC, 92/80/EC and 95/59/EC (tobacco) and Directive 2003/96/EC (energy products) have partly 
harmonised indirect taxes (excise duties) at Community level. 
The harmonisation relates to energy products, alcoholic products and tobacco products. The new 
system was enacted into French law as from 1 January 1993. 
Other products remain subject to national rules. 
I – TAXATION OF ALCOHOL AND ALCOHOLIC BEVERAGES 
For tax purposes, alcoholic beverages are drinks with alcohol by volume (ABV) of 1.2% or more (0.5% 
for beer).
THERE ARE FOUR INDIRECT TAXES ON ALCOHOL AND ALCOHOLIC BEVERAGES
, 
CONCERNING
: 
• 
Alcohols (with ABV 1.2%), along with alcoholic beverages and spirits that do not fall into 
another category (wine, beer, intermediate products), are subject to consumption duty 
calculated on the basis of the volume of pure alcohol contained in these products, expressed in 
hectolitres (hL). The duty yielded €2.23 billion in 2015. This consumption duty is set at 
€1,736.56/hL of pure alcohol, with the exception of rum produced in the overseas 
départements, for which the duty is set at €869.27/hL of pure alcohol. For public health 
reasons, alcoholic beverages with more than 18% ABV are liable to a special levy which 
yielded €728 million in 2015. 
• 
Intermediate products (i.e. alcoholic beverages with an ABV of more than 1.2% but less than 
22%) are subject to a consumption duty. These intermediate products notably include fortified 
wines, liqueur wines and wine-based aperitifs. Duty is assessed on the volume of finished 
product expressed in hectolitres (hL). In 2017, this consumption duty stood at €188.41/hL of 
finished product. However, for natural sweet wines and Protected Designation of Origin liqueur 
wines, the duty is set at €47.11/hL.
The duty yielded €73 million in 2015.
• 
Still and sparkling wines with between 1.2% and 15% ABV, and whose alcohol content is 
entirely derived from fermentation, are subject to circulation duty. This duty also applies to non-
fortified wines with between 15% and 18% ABV, whose alcohol content is entirely derived from 
fermentation. In addition, it applies to all fermented beverages other than wine or beer with 
between 1.2% and 15% ABV. Duty is assessed on the volume of finished product expressed in 
hectolitres (hL). In 2017, circulation duty is set at €3.77/hL of finished product for still wines and 
for fermented beverages other than wine and beer, at €9.33/hL for sparkling wines, and at 
€1.33/hL for cider, perry and mead. The duty yielded €123 million in 2015.
• 
Beers with ABV above 0.5% are subject to a special duty.This duty is assessed based on the 
alcohol content and volume of finished product. This special duty is set at €7.41/hL and per 
percent of alcohol for beers with ABV above 2.8% and at €3.70/hL and per percent of alcohol 
for beers with ABV below 2.8%. For small brewers producing beers with ABV above 2.8% and 
whose production capacity does not exceed 200,000 hL, the duty is assessed at €3.70/hL. 

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The special duty, which also applies to non-alcoholic beverages, yielded €934 million in 2016 and is 
expected to yield the same amount in 2017. 
Consumption and circulation duty are calculated when the products are made available for 
consumption. Any person trading in spirits, alcohol-based products and alcoholic beverages must also 
comply with specific economic regulations. 
These duties have been entirely allocated to the welfare scheme for non-salaried farmers.