Beer Tax Information Sheet - Purchases made from March 1, 2018 until further notice

The annual adjustments to the beer basic tax rates for 2019 did not take effect on March 1, 2019 as previously scheduled. The annual adjustment had been sebsequently scheduled to take effect on June 3, 2019, however, the government intends to postpone the adjustment scheduled for June 3, 2019. The current beer basic tax rates will continue to apply until further notice or this webpage is updated by the ministry.

The government is reviewing how Ontario sells beer, including expanding the sale of beer and wine to convenience, grocery and big‑box stores. The government recognizes that the beer industry is an important part of Ontario's beverage alcohol sector and would like to hear more from brewers before it makes any further decisions that could impact the sector.


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 (volume tax is 17.6 cents per litre):

  • 107.34 cents per litre of beer, for beer shipped in a container with a capacity of less than 18 litres (non‑draft beer), or
  • 90.05 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.

A list of Ontario beer manufacturers and the brands they manufacture subject to the beer taxes is available at the ministry's website at ontario.ca/beerbrands.

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 (volume tax is 17.6 cents per litre):

  • 57.35 cents per litre of beer, for beer shipped in a container with a capacity of less than 18 litres (non‑draft beer), or
  • 53.56 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.

A list of Ontario beer manufacturers that are microbrewers and the brands they manufacture subject to the beer taxes is available at the ministry's website at ontario.ca/beerbrands.

Brew pubs

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:

  • 33.41 cents per litre of draft beer.

Disclaimer: The information on this page does not replace the law found in the Alcohol, Cannabis and Gaming Regulation and Public Protection Act, 1996, and related regulations. For more information, please visit ontario.ca/finance.

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