In Switzerland, beer tax is collected electronically. Swiss breweries submit their tax declarations to the FOCBS using the Biera application.
Biera is available on the Federal Department of Finance's ePortal. It replaced the old paper tax declaration form at the start of 2021.
To use Biera, newly created breweries must register in ePortal on their own initiative. All the instructions on registering can be found at: www.bazg.admin.ch/onboarding
Alcoholic beer and beer-based drinks are subject to beer tax. For beer produced domestically, the producer is liable to pay the beer tax. Tax liability arises when the beer leaves the production plant or is used for consumption in the production plant.
For imported beer, the person subject to customs duty is liable to pay the beer tax. Tax liability arises when the beer is released into free circulation under customs law. Beer tax is assessed according to the strength of the beer in degrees Plato, based on the original gravity.
| Tax rate per hl | |
| Light beer (up to 10.0° Plato) |
Fr. 16.88 |
| Regular and special beer (10.1 to 14.0° Plato) | Fr. 25.32 |
| Strong beer (from 14.1° Plato) | Fr. 33.76 |
The beer tax quantity scale with reduced tax rates (up to 40%) applies to small, economically independent breweries with an annual output of less than 55,000 hectolitres.
In the section Services/Information, you will find further information for breweries in Switzerland (customs territory), the commercial importation of beer and beer-based mixed drinks, as well as statistical data.
