EDBN36 Adjusted rates of excise duty on beer effective April 1, 2026
Excise Duty Notice
June 2026
This version replaces the one dated February 2026. This notice has been updated to revise certain adjusted rates of excise duty as a result of changes to the Excise Act.
This notice provides information about the adjusted rates of excise duty that became payable on beer effective April 1, 2026.
Except as otherwise noted, all statutory references in this notice are to the provisions of the Excise Act. The information in this notice does not replace the law found in the Act and its regulations.
If this information does not completely address your situation, refer to the Act or regulations or contact your regional excise office for additional information. The offices are listed at Contact information – Excise and Specialty Tax Directorate.
General information
Under the Excise Act, the rates of excise duty on beer are adjusted annually every April 1 based on changes to the Consumer Price Index. However, as a result of an amendment to the Act that was included in Bill C-30, An Act to implement certain provisions of the spring economic update tabled in Parliament on April 28, 2026, which received royal assent on June 18, 2026, the annual adjustment to the rates of excise duty on beer remains capped at 2% for two years. The rates of excise duty on the first 15,000 hectolitres of beer brewed in Canada also remain cut by half for two years.
This amendment only changes the rates in effect as of April 1, 2026, for the first 15,000 hectolitres of beer brewed in Canada. All other rates had already been adjusted by 2%.
Beer includes malt liquor.
The adjusted rates of excise duty that will become payable on beer on or after April 1, 2026, are listed in the tables below.
Beer that contains not more than 0.5% absolute ethyl alcohol by volume (that is, non-alcoholic beer) is not subject to excise duty.
Regular rates of excise duty on beer packaged in Canada
The regular rates of excise duty are determined in accordance with Part II of the Schedule to the Act. They apply to the following:
- beer packaged in Canada in excess of 75,000 hectolitres in a calendar year
- beer packaged in Canada that is either:
- imported beer
- produced from imported wort
| Product | Rate effective April 1, 2026 |
|---|---|
| Beer containing not more than 1.2% absolute ethyl alcohol by volume | $3.128 per hectolitre |
| Beer containing more than 1.2% but not more than 2.5% absolute ethyl alcohol by volume | $18.85 per hectolitre |
| Beer containing more than 2.5% absolute ethyl alcohol by volume | $37.69 per hectolitre |
Reduced rates of excise duty on beer brewed by domestic brewers
The reduced rates of excise duty are determined in accordance with Part II.1 of the Schedule to the Act. They apply to the first 75,000 hectolitres of beer brewed in Canada (production volume limit) each calendar year by a licensed brewer and any person related to or associated with that brewer.
| Annual production volume increments | Rate effective April 1, 2026 |
|---|---|
| 0 to 2,000 hectolitres | $0.1564 per hectolitre |
| 2,001 to 5,000 hectolitres | $0.3128 per hectolitre |
| 5,001 to 15,000 hectolitres | $0.6256 per hectolitre |
| 15,001 to 50,000 hectolitres | $2.1896 per hectolitre |
| 50,001 to 75,000 hectolitres | $2.6588 per hectolitre |
| Annual production volume increments | Rate effective April 1, 2026 |
|---|---|
| 0 to 2,000 hectolitres | $0.9425 per hectolitre |
| 2,001 to 5,000 hectolitres | $1.885 per hectolitre |
| 5,001 to 15,000 hectolitres | $3.770 per hectolitre |
| 15,001 to 50,000 hectolitres | $13.195 per hectolitre |
| 50,001 to 75,000 hectolitres | $16.023 per hectolitre |
| Annual production volume increments | Rate effective April 1, 2026 |
|---|---|
| 0 to 2,000 hectolitres | $1.8845 per hectolitre |
| 2,001 to 5,000 hectolitres | $3.769 per hectolitre |
| 5,001 to 15,000 hectolitres | $7.538 per hectolitre |
| 15,001 to 50,000 hectolitres | $26.383 per hectolitre |
| 50,001 to 75,000 hectolitres | $32.037 per hectolitre |
For a listing of current and historical rates of excise duty on beer, go to Excise duty rates.
Further information
For all technical publications related to excise duties, go to Excise duties technical information.
For information on how to make a general or technical enquiry on excise duties, go to Contact information – Excise and Specialty Tax Directorate.
For information on how to request a ruling or interpretation related to excise duties, go to Requesting an excise and specialty tax ruling or interpretation.