In 2026 Poland charges PLN 233 per hectolitre on wine and fermented beverages, PLN 467 per hectolitre on intermediate products such as vermouth, PLN 8,391 per hectolitre of pure alcohol on spirits and PLN 11.47 per hectolitre per degree Plato on beer. On a 0.75 l bottle of wine that is PLN 1.75; on a 0.7 l bottle of whisky at 40% it is PLN 23.49. The duty becomes payable when the goods leave the excise suspension arrangement - which is why goods held in a tax warehouse carry no excise until you release a batch for sale.
The 2026 rates
The Ministry of Finance publishes the rates in its schedule of excise duty rates in force from 1 January 2026. Amounts are per hectolitre - 100 litres.
| Product | Basis | 2025 | 2026 |
|---|---|---|---|
| Wine (still and sparkling) | hl of finished product | PLN 222.00 | PLN 233.00 |
| Fermented beverages (cider, perry, mead) | hl of finished product | PLN 222.00 | PLN 233.00 |
| Intermediate products (vermouth, fortified wine 15-22%) | hl of finished product | PLN 445.00 | PLN 467.00 |
| Ethyl alcohol (vodka, whisky, gin, rum, liqueurs) | hl of 100% vol. alcohol | PLN 7,991.00 | PLN 8,391.00 |
| Beer | hl per degree Plato | PLN 10.92 | PLN 11.47 |
Source: podatki.gov.pl, as of September 2026. Low-strength cider and perry qualify for a reduced rate listed in the same schedule.
What that is per bottle
For wine you count volume; for spirits, volume times strength; for beer, volume times degrees Plato.
| Bottle | Calculation | Excise |
|---|---|---|
| Wine, 0.75 l | 0.0075 hl × PLN 233 | PLN 1.75 |
| Sparkling wine, 0.75 l | 0.0075 hl × PLN 233 | PLN 1.75 |
| Vermouth, 0.75 l, 15% (intermediate product) | 0.0075 hl × PLN 467 | PLN 3.50 |
| Vodka, 0.5 l, 40% | 0.002 hl of pure alcohol × PLN 8,391 | PLN 16.78 |
| Whisky, 0.7 l, 40% | 0.0028 hl of pure alcohol × PLN 8,391 | PLN 23.49 |
| Gin, 0.7 l, 43% | 0.00301 hl of pure alcohol × PLN 8,391 | PLN 25.26 |
| Beer, 0.5 l, 12° Plato | 0.005 hl × 12 × PLN 11.47 | PLN 0.69 |
Scale is what makes this a cash-flow question rather than an accounting one. A container of 12,000 bottles of wine carries roughly PLN 21,000 of excise. A pallet of 600 bottles of 0.7 l whisky carries about PLN 14,100. VAT is then charged on a base that already includes the excise.
When the duty becomes payable
Excise is not triggered by production, by import or by crossing the Polish border. It is triggered by the release for consumption - the moment the goods leave the excise suspension arrangement. In practice that means one of three things:
- you take a batch out of a tax warehouse to sell it in Poland;
- you receive goods as a registered consignee without a warehouse of your own;
- you import from outside the EU and release the goods into free circulation without moving them into suspension.
Only the first of these lets you decide when the money leaves your account. Goods can sit in a tax warehouse for as long as you need them to, and the duty falls due batch by batch as you sell.
A 0.75 l bottle of Georgian wine with a customs value of about PLN 17: customs duty PLN 0 under the EU-Georgia association agreement with proof of origin, excise PLN 1.75, VAT at 23% on PLN 18.75 = PLN 4.31. Roughly PLN 6 of tax on top of the purchase price, of which excise is under a third. Rates and values are illustrative.
What this means if you are outside the EU
If you are a winery or distillery outside the European Union, you will not normally register for Polish excise yourself. Goods go into a customs warehouse first - where customs duty, import VAT and excise are all suspended - and the excise side is handled by the operator when a batch is released. That is what the Wine & Spirits Hub does. You keep ownership of the goods; the tax paperwork is ours.
Common questions
Who owes the excise duty - the producer abroad or the importer?
Neither, until the goods are released for consumption in Poland. Excise is due from whoever takes the goods out of the excise suspension arrangement. If your goods sit in a Polish tax warehouse, the warehouse operator settles it with the tax office and passes the amount on at cost when a batch is released.
Is excise charged on the value of the wine?
No. For wine and fermented beverages it is charged on volume, regardless of price. A hectolitre of PLN 15 table wine and a hectolitre of PLN 400 barolo carry the same PLN 233. That is why excise hurts cheap wine and barely registers on fine wine.
Do I pay excise twice if I move the goods to Germany?
No. Goods can move between EU member states under excise suspension using an e-AD in the EMCS system, and the duty is then due in the country of release. Complete files the e-AD for you.
Are the rates going up again in 2027?
Poland has been raising alcohol excise in steps in recent years; 2026 rates are 5% above 2025 for wine and spirits. Any further increase is announced by the Ministry of Finance and published before it takes effect. We confirm current rates on every quote.
This material is general information, not legal or tax advice. Rates and rules change and the details depend on the product and the case. We confirm them individually before we start working together.