4
43
30
13
Brewing sector
Supplying sectors
Hospitality industry
Retail
35
15
8
21
1
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
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the Estonian
economy can also be expressed in terms of value added.
The total value-added generated by these 4,478 jobs is
estimated at 90 million euro :
The total revenue from excise, VAT and income-related
contributions due to beer production and sales
were estimated to be 80 million euro :
VAT revenue was estimated to be 29 million euro,
the majority generated in the retail sector.
The total excise revenue on beer was 35 million euro.
Income-related revenue due to beer production and
sales was approximately 16 million euro comprising
4 million euro income tax, 500,000 euro social security
contributions paid by employees and 11 million euro
social security taxes and payroll taxes paid
by employers.
In 2008 we calculated that the revenue from excise,
VAT and income-related contributions due to beer
production and sales was 71 million euro.
The share of the brewing sector in the overall value-added
due to the production and sale of beer equals 47.4%,
which is higher than the share of the brewing sector in
total employment due to beer (13%). A key explanation
for this is the high productivity of employees in the brewing
sector, compared to sectors such as retail and hospitality
in terms of value-added.
›
Graph 15.4. / Value added due to the production
and sale of beer : 90 million euro
›
Graph 15.5. / Government revenues due to the production
and sale of beer : 80 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Estonia
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