Beer Excise Tax: 2026 Budget Amendment Aims for Reduction and Simplification

The proposal to reduce the excise tax on beer from 2.99 to 2.97 euros per hectoliter and per degree-Plato, effective January 1, 2026, enters the debate on the 2026 Budget Law. The amendment, presented by Senator Gisella Naturale (M5S) and included among those flagged for discussion in the Senate, was initiated by AssoBirra and receives support from Unionbirrai, which represents small independent craft breweries.

“This is a common-sense measure – declares Vittorio Ferraris, General Director of Unionbirrai –. With an estimated economic coverage of 4.7 million euros per year, we can provide further support to the sector, especially to small craft beer producers who continue to distinguish themselves abroad for their excellent productions, which have now become an added value of Italian agri-food Made in Italy worldwide.”

The measure is part of the path initiated with the previous Budget, which had introduced increased excise tax discounts for microbreweries up to 60,000 hectoliters annually, through amendments by Fratelli d’Italia and Lega supported by Unionbirrai.

“After last year’s success – adds Ferraris – we hope that continuity will be given to this path of fiscal rationalization, providing a further concrete signal to the sector. The reduction of excise taxes, in fact, is not only an economic measure but represents a strategic investment in competitiveness, innovation, and employment.”

Unionbirrai also draws attention to the need to continue with simplification measures, expanding the pool of microbreweries that can access flat-rate systems for excise tax payment and intervening on sector regulations to facilitate collaboration and cooperation among small businesses.

“The application of the flat-rate system for an increasing number of very small producers – concludes Ferraris – would allow the Public Administration to reduce management and control costs, while guaranteeing certain revenues for the Treasury, without sacrificing tax revenue. But above all, it would give entrepreneurs breathing room, allowing them to focus on what they do best: producing quality beer, investing in innovation, creating jobs, and contributing to the wealth of local areas.”