76
466
55
18
369
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
8 | Total government
revenues due to beer
The 2010 revenues from excise, VAT and income-
related contributions due to beer production and
sales were estimated to be 984 million euro :
VAT revenue was estimated as 521 million euro, the
majority of this being generated in the hospitality sector.
Total excise revenue from beer was 76 billion euro.
Income-related revenue due to beer production and
sales were approximately 387 million euro, comprising
109 million euro income tax, 117 million euro social
security contributions paid by employees and 261
million euro social security taxes and payroll taxes
paid by employers.
›
Graph 30.5. / Government revenues due to the production
and sale of beer: 984 million euro
›
Source : Ernst & Young calculation (2011)
Portugal
30
199