U.S. Federal Alcohol Excise Tax Rates: Beer, Wine, and Distilled Spirits
Reference for U.S. federal excise tax rates on alcoholic beverages, including beer, wine, and distilled spirits, as administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB).
This is a regulated fee — required or governed by law in the jurisdictions below.
Overview
The U.S. federal government imposes excise taxes on all alcoholic beverages produced in or imported to the United States. Rates vary by beverage type and alcohol content. The Craft Beverage Modernization Act (CBMA), made permanent in 2021, provides reduced rates and tax credits for small domestic producers. These federal taxes are separate from state-level alcohol excise taxes, which vary widely by state. Merchants selling alcohol online must understand both federal and applicable state excise obligations.
Fee schedule by jurisdiction
5 jurisdictions with active fee requirements.
| Jurisdiction | Fee |
|---|---|
| Federal (Beer — general rate) | $18.00 per barrel (31 gallons) |
| Federal (Wine — 16% ABV or less) | $1.07 per gallon |
| Federal (Wine — 16–21% ABV) | $1.57 per gallon |
| Federal (Wine — 21–24% ABV) | $3.15 per gallon |
| Federal (Distilled Spirits) | $13.50 per proof gallon |
Federal (Beer — general rate)
$18.00 per barrel (31 gallons)
All beer produced in or imported to the United States
Small domestic brewers (≤2,000,000 barrels/year) pay $3.50/barrel on the first 60,000 barrels and $16.00/barrel up to 2,000,000 barrels under CBMA
Federal (Wine — 16% ABV or less)
$1.07 per gallon
Still wine with 16% alcohol by volume or less
Small domestic producers receive tax credits reducing the effective rate; credit amount depends on annual production volume
Federal (Wine — 16–21% ABV)
$1.57 per gallon
Still wine with alcohol content between 16% and 21% by volume
Federal (Wine — 21–24% ABV)
$3.15 per gallon
Still wine with alcohol content between 21% and 24% by volume
Federal (Distilled Spirits)
$13.50 per proof gallon
All distilled spirits produced in or imported to the United States
Small domestic distillers receive reduced rates on initial production under CBMA
Enforcement
Failure to pay federal alcohol excise taxes can result in criminal prosecution, civil penalties, seizure of products, and revocation of permits by the TTB. Interest accrues on unpaid taxes.
Official sources
Related guides
Step-by-step guides for charging u.s. federal alcohol excise taxes on Shopify.
Shopify compliance
This is a mandatory fee — merchants selling in covered jurisdictions are legally required to collect it. Shopify requires that mandatory fees be clearly disclosed to customers before checkout. Use a Shopify app like Magical Fees to automate collection and ensure compliance.
This information is maintained by the Magical Apps team and reviewed annually. Always consult official government sources for the most current requirements.
Quick facts
- Regulation
- Federal Alcohol Excise Tax (26 USC Subtitle E, Chapter 51)
- Country
- United States
- Jurisdictions
- 5
- Category
- Excise Taxes
Explore U.S. Federal Alcohol Excise Taxes in practice
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Reference for the UK Soft Drinks Industry Levy (SDIL), a levy on producers and importers of sugar-sweetened soft drinks. Two tiers apply based on sugar content; the cost is typically passed through to retail prices.
View fee schedule →United StatesU.S. State Cannabis Excise Taxes
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