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    Tax Policy on Alcohol
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    Tax Policy on Alcohol

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    Tax Policy on Alcohol
    Taiwan

    The below version control table serves to document all updates made to the report. The purpose is to ensure the information is always accurate and up-to-date.

    Version Number
    Content Creation Date
    		Publishing DateSection(s) Updated & Reason(s) for Update
    V0
    08 July 2024
    		09 July 2024N/A (new report)
    V1
    17 May 2025
    		19 June 2025
    		Overall review and update (e.g. Amendment of the "Tobacco and Alcohol Tax Act" in Jan 2025).
    Disclaimers

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    1. General Requirements on Tax Policy for Alcohol

    Tobacco and Alcohol Tax Act [1] lays down requirements for alcohol products. Alcohol products are defined in Article 2 as:

    2. Specific Requirements per Product

    Articles 3 and 4 of the Tobacco and Alcohol Tax Act [1] define the taxes for alcohol products imported from abroad. Upon importation, the tax shall be paid to the Custom by the receiver of the products, holder of the bill of lading, or the holder of the goods.

    Article 8 provides the tax amount for various types of alcohol products:

    In particular, 

    • Beer is subject to NT$ 26 per liter.
    • Alcohol Ready-to-drink beverages/Chuhai fall under “Other alcoholic beverages” subject to NT$7 per liter per degree of alcohol content.
    • Whisky, around 45% alcohol falls under “Distilled spirits" subject to NT$2.5 per liter per degree of alcohol content.

    Conclusion
    1. In Taiwan, all alcohol products, regardless of the type of alcoholic beverage and if locally manufactured or imported, are required to pay tax according to the Tobacco and Alcohol Tax Act. 
    2. The same act provides the tax amount for each type of alcohol product.
    3. Beer is subject to NT$ 26 per liter, Ready-to-drink beverages (mainly Chuhai) to NT$ 7 per liter per degree of alcohol content, and Whisky (distilled spirit) to NT$2.5 per liter per degree of alcohol content.

    3. References

    1. Tobacco and Alcohol Tax Act – amended 2025-01-24

    https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0330010#:~:text=(1)Beer%3A%20NT%24,per%20degree%20of%20alcohol%20content


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