Ontario beer tax rates announced for 2015-2016
Updated: Beer tax rates were originally reported incorrectly due to a editorial error. They have been corrected.
This bulletin was revised to update the Beer Tax Information Sheet for the beer basic tax rates that are effective for the 2015-16 sales year, which commences on March 2, 2015, and ends on February 29, 2016.
Beer Tax Information Sheet
March 2, 2015 – February 29, 2016
Alcohol and Gaming Regulation and Public Protection Act, 1996
Beer Manufacturers
Purchasers of beer made by an Ontario beer manufacturer are subject to the following taxes, which are included in the price of the product:
Beer basic and volume taxes combined:
- 94.23 cents per litre of beer, for beer shipped in a container with a capacity of less than 18 litres (non-draft beer), or
- 77.75 cents per litre of beer, for beer shipped in a container with a capacity of 18 litres or more (draft beer).
Environmental tax (if applicable):
- 8.93 cents per non-refillable container.
Microbrewers
Purchasers of beer made by an Ontario beer manufacturer that is a microbrewer for the sales year are subject to the following taxes, which are included in the price of the product:
Beer basic and volume taxes combined:
- 44.24 cents per litre of beer, for beer shipped in a container with a capacity of less than 18 litres (non-draft beer), or
- 41.26 cents per litre of beer, for beer shipped in a container with a capacity of 18 litres or more (draft beer).
Environmental tax (if applicable):
- 8.93 cents per non-refillable container.
Brewpubs
Purchasers of draft beer made at a brew pub in Ontario and purchased at the brew pub or a secondary location related to the brew pub are subject to the beer basic tax, which is included in the price of the product:
Beer basic tax:
- 22.96 cents per litre of draft beer.
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