323
157
247
45
195
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
In 2010, total revenue from excise, VAT and income-
related contributions due to beer production and sales
was estimated to be 966 million euro :
VAT revenue was estimated to be 403.5 million euro,
generated mainly in the off-trade channels.
Total excise revenue from beer was 323 million euro.
Income-related revenue due to beer production and
sales was approximately 240 billion euro, comprising
113 million euro income tax, 1 million euro social
security contributions paid by employees and 126
million euro social security taxes and payroll taxes paid
by employers.
›
Graph 35.5. / Government revenues due to the production
and sale of beer : 966 million euro
›
Source : Ernst & Young calculations
35
237
Sweden