Changes in Excise Duty on Alcoholic and Tobacco Products in 2026
The years 2026 and 2027 will bring significant price increases for lovers of alcoholic beverages and for smokers. Higher excise duty rates, combined with rising production costs, will translate into further growth in retail prices. The changes to excise duty rates effective from 2026 are much more aggressive than the previous gradual increase schedule and are already causing tension within the alcohol and tobacco industries as well as among consumers.
Table of contents
Why Is Excise Duty Increasing?
In the years 2023–2026, excise duty on ethyl alcohol was supposed to increase annually by 5% – such a schedule was introduced in Article 165a of the Excise Duty Act.
However, the Ministry of Finance proposed an update of the excise duty rates for all categories of alcoholic beverages. The aim is to reduce alcohol consumption and to lower the socio-economic costs resulting from excessive alcohol use.
According to WHO data, alcohol consumption and tobacco smoking are among the most dangerous risk factors for health. The government website indicates that the social costs of alcohol consumption in Poland amount to PLN 93.3 billion annually (healthcare costs, social assistance, insurance, and law enforcement).
Excise Duty Increases on Alcohol in 2026–2027
Excise Duty Rates – Key Changes
From 1 January 2026:
+15% excise duty on:
- ethyl alcohol
- beer
- wine
- fermented beverages
- intermediate products
From 1 January 2027:
- a further +10% compared to the 2026 rates
How Will the Increases Affect Alcohol Prices?
Examples:
A 15% increase in excise duty on ethyl alcohol means an increase in the price of a 40% vodka bottle by approx. PLN 4 (Ministry of Finance estimates).
Wine 12% (0.75 l bottle)
A 15% increase in excise duty on wine may raise the price of a standard bottle by approx. PLN 1.20–1.50.
Beer 5% (0.5 l)
Due to excise duty being calculated based on degrees Plato, a 15% excise duty increase means a price increase of approx. PLN 0.20–0.35 per bottle of beer.
Detailed Excise Duty Rates on Alcohol (Based on 2025 Rates)
According to data from the Ministry of Finance and rates applicable in 2025:
- ethyl alcohol: PLN 7,991 / 1 hl of 100% vol
- beer: PLN 10.92 / 1 hl for each degree Plato
- wine: PLN 222 / 1 hl
- fermented beverages: PLN 222 / 1 hl
- intermediate products: PLN 445 / 1 hl
- cider and perry up to 5%: PLN 97 / 1 hl
(important exception – no increase in 2025, possible continuation of this rule in 2026)
Excise Duty Increases on Tobacco Products 2025–2027
Increases in the tobacco and novel products sector are equally significant.
Overview:
| Products | 2025 | 2026 | 2027 |
|---|---|---|---|
| Cigarettes | PLN 345 / 1,000 pcs. | PLN 414 / 1,000 pcs. | PLN 476.10 / 1,000 pcs. |
| E-cigarette liquid | PLN 0.96 / ml | PLN 1.44 / ml | PLN 1.80 / ml |
| Smoking tobacco | PLN 260.14 / kg | PLN 338.18 / kg | PLN 412.58 / kg |
| Cigars and cigarillos | PLN 655 / kg | PLN 786 / kg | PLN 903.90 / kg |
How Will the Increases Affect Prices?
Based on Ministry of Finance estimates published, among others, by prawo.pl:
- pack of cigarettes: +PLN 2.7–3.1 year on year
- 50 g of tobacco: +PLN 7.8–8 year on year
- pack of heated tobacco inserts: +PLN 1 year on year
- 10 ml of e-cigarette liquid: +PLN 4.4–5 year on year
Summary
- From 2026, excise duty on alcohol will increase by 15%, and from 2027 by a further 10%.
- Tobacco products are becoming more expensive every year, and year-on-year differences are clearly felt by consumers.
- The largest increases apply to: tobacco, e-cigarette liquids, heated tobacco inserts, and cigarettes.
- Poland still has some of the lowest alcohol and cigarette prices in the EU.
- WHO data and social costs amounting to PLN 93.3 billion are among the main justifications for the increases.
FAQ
By how much will excise duty on alcohol increase in 2026?
From 1 January 2026, excise duty on alcohol will increase by 15%, and from 1 January 2027 by a further 10%.
How much more expensive will alcohol become after the excise duty increase?
According to Ministry of Finance estimates, the price of a 40% vodka bottle will increase by approx. PLN 4.
By how much will cigarette and tobacco product prices increase?
Forecast year-on-year increases:
- cigarettes: +PLN 2.7–3.1
- tobacco (50 g): +PLN 7.8–8
- heated tobacco inserts: +PLN 1
- 10 ml liquid: +PLN 4.4–5
What will the excise duty rates on tobacco products be in 2026?
Among others: cigarettes PLN 414/1,000 pcs., tobacco PLN 338.18/kg, liquids PLN 1.44/ml, cigars PLN 786/kg.
Why is excise duty being increased?
The Ministry of Finance aims to reduce alcohol and tobacco consumption and to lower social costs, which according to the government amount to PLN 93.3 billion annually.
Author:
Agnieszka Bojar, Manager, MDDP Outsourcing
