Alcoholic Beverages Duty
Duty Rate
- Grape spirit / LBP 200 per liter
- Cognac / LBP 750 per liter
- Beer / LBP 60 per liter
- Whisky / LBP 400 per liter
And all other types of alcoholic beverages.
- Industrial spirit or acetone / LBP 150 per liter, grade 92.
- Industrial spirit / LBP 250 per liter, grade 96.
License Duty for Selling Alcoholic Beverages in Containers
Duty Rate
- Importers / LBP 900,000 for each type per brand.
- Producers / LBP 500,000 for each type per brand.
- Wholesalers / LBP 500,000.
- Supermarkets / LBP 400,000.
- Other shops / LBP 25,000.
License Duty for Selling Alcoholic Beverages by the Glass
Duty Rate
License fees are calculated based on the tourism classification approved by the Ministry of Tourism and based on the area of the hall where the beverage is served (restaurants, hotels, furnished apartments, nightclubs, evening events).
Objections
The objection is submitted to the competent department within two months following the date of notification to the taxpayer.