UK Wine Duty Calculator
UK wine duty is charged per litre of pure alcohol — so a 14% Rioja attracts more duty than an 11% Vinho Verde. Enter the ABV and bottle size to see the exact duty due, or switch to Full landed cost to calculate everything from an ex-bond price: duty, VAT, and delivery in a single breakdown.
Price breakdown
FAQ
How is UK wine duty calculated in 2026?
Since February 2023, UK excise duty on wine has been charged per litre of pure alcohol (LPA), not per bottle. The formula is: ABV% × volume in litres × the duty rate. From 1 February 2026, HMRC set the rate at £30.64 per LPA for still and sparkling wine between 8.5% and 22% ABV — a 4.3% increase on the February 2025 rate, in line with RPI inflation.
How much duty is on a standard bottle of wine?
It depends on the ABV. A 75cl bottle at 12.5% ABV carries £2.87 in duty. At 13.5% it is £3.10, and at 14.5% it rises to £3.33 — all at February 2026 rates. VAT at 20% is then charged on the full price including duty, which means tax accounts for roughly 40–45% of a typical £8–10 bottle bought in a UK supermarket.
What does ex-bond mean for wine buyers?
Ex-bond refers to the price of wine held in a bonded warehouse, before UK excise duty and VAT have been paid. It is relevant to fine wine investors buying through brokers, importers releasing wine into the domestic market, and some restaurant buyers purchasing direct. The calculator’s Full landed cost mode takes an ex-bond price and shows the full cost once duty, VAT, and any delivery charges are added.
Does sparkling wine attract the same duty as still wine?
Yes. Since the February 2023 reform, HMRC unified the rates — sparkling wine is no longer taxed at a higher rate than still wine of the same ABV. Both use the same £30.64/LPA rate at 2026 levels. Before the reform, sparkling wine attracted a flat higher rate regardless of ABV, which disproportionately penalised lower-alcohol Prosecco compared with high-strength still wine.
How much of a bottle of wine's price is tax?
More than most people realise. On a £8 bottle of 13.5% wine bought in a UK supermarket, approximately £3.10 goes to excise duty and a further £1.33 to VAT — around £4.43 in total tax, or roughly 55% of the shelf price. On a £20 bottle the proportion falls, as the fixed duty component stays the same but the wine value increases.
Did UK wine duty increase in 2025 and 2026?
Yes, both years. In February 2025 the rate rose by RPI from the August 2023 levels. In February 2026 it rose a further 4.3%. The Chancellor confirmed the February 2026 increase in the Autumn Budget 2025. The duty system itself — ABV-based, with the same rate for still and sparkling wine — remains as introduced in August 2023, ending the previous fixed-band system where all wine in a given ABV range paid the same flat rate.