UK Wine Duty Calculator
Calculate how much duty is on a bottle of wine in 2026.
Price breakdown
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 for the exact figure, or switch to **Full landed cost** to convert an ex-bond price into your final delivered cost: duty, VAT and delivery in a single breakdown.
Duty per 75cl bottle by ABV (Feb 2026 rates)
| ABV | Duty per 75cl |
|---|---|
| 11.0% | £2.52 |
| 11.5% | £2.64 |
| 12.0% | £2.75 |
| 12.5% | £2.87 |
| 13.0% | £2.98 |
| 13.5% | £3.10 |
| 14.0% | £3.21 |
| 14.5% | £3.32 |
| 15.0% | £3.44 |
All figures at the HMRC rate of £30.62 per litre of pure alcohol, rounded down to the nearest penny.
How is UK wine duty calculated in 2026?
Since August 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 £30.62 per LPA for still and sparkling wine between 8.5% and 22% ABV — a 3.66% increase on the February 2025 rate, in line with RPI inflation. HMRC guidance requires the result to be rounded down to the nearest penny.
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 £3.32 — all at February 2026 rates. VAT at 20% is then charged on the full price including duty, which means tax accounts for roughly 50–55% of a typical £8 bottle in a UK supermarket, falling to around 30% on a £20 bottle.
What duty applies to fortified wines like sherry, port and Málaga?
Fortified wines between 8.5% and 22% ABV pay the same £30.62 per LPA rate as table wine. That covers almost all commercial sherry (15–20% ABV), port (19–20% ABV), Madeira and traditional sweet Málaga (15–18% ABV). Only fortified products above 22% — which is unusual in commercial wine — attract the higher £33.99 per LPA spirits-equivalent rate. A 75cl bottle of 18% Pedro Ximénez therefore carries roughly £4.13 in duty, against £3.10 for a 13.5% table wine of the same volume.
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 £30.62/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 does VAT work on wine in the UK?
VAT at 20% is applied to the full price including duty, not to the wine ex-tax. That means a £6 ex-VAT wine plus £3.10 duty gives a £9.10 subtotal, and VAT is calculated on the £9.10 — adding £1.82 — for a £10.92 final retail price. The duty is effectively VATable. The same logic applies to in-bond pricing once the wine is released onto the UK market.
How much of a bottle of wine's price is tax?
More than most people realise. On an £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 to around 32%, as the fixed duty component stays the same but the wine value increases. Tax is regressive in this sense: cheap wine is taxed far more heavily as a proportion than fine wine.
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 3.66%, taking the main wine rate from £29.54 to £30.62 per LPA. 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.