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Determine and Pay Taxes on Beer

The following Federal excise tax and fee rate information is for estimate purposes only.  Actual tax or fee rates may vary according to a person's circumstances.

Please note, for imported products these figures do not include import duties that U.S. Customs and Border Protection may impose.

If you owe interest on Federal excise tax, use the rates published by the Internal Revenue Service or you may file the return and we will assist you in computing any adjustments to the tax.

PRODUCT

FEDERAL EXCISE TAX

TAX PER PACKAGE
(usually to the nearest cent)

Beer

Barrel (31 gallons)

12 oz. can

Regular Rate

$18 

$0.05

Reduced Rate

$7 on first 60,000 barrels for brewer who produces less than 2 million barrels;
$18 per barrel after the first 60,000 barrels.

$0.02

QUARTERLY EXCISE TAX PAYMENT PROCEDURE

If you are a small alcohol excise taxpayer who paid less than $50,000 in beer excise tax in the previous year, you MAY be eligible to file returns and pay excise taxes on a quarterly basis. Read more.

STATE EXCISE TAX

For State excise tax rates, please visit the Federation of Tax Administrators Web site.  We cannot guarantee that this information is accurate or has been updated. Check with the appropriate State agency to make sure that you are calculating taxes correctly.