Distillery Excise Tax Calculator — Federal Spirits Tax per Bottle

What does federal excise tax really cost your distillery per bottle?

Enter the bottles that leave your bonded warehouse in a year and their proof. You get proof gallons, the federal spirits excise tax at the Craft Beverage Modernization Act rates, the tax built into each bottle and pour, and what happens to your bill as you grow past the 100,000-proof-gallon reduced rate, so you can price, plan and budget your return.

Calculated in this browser tab. No account, no upload. The example numbers are made up. A planning estimate, not a TTB return.

1. What you remove from the distillery in a year

Proof of your bottled product (80 proof = 40% ABV)

50 mL minis removed per year

200 mL flasks removed per year

375 mL bottles removed per year

750 mL bottles removed per year

1 L bottles removed per year

1.75 L bottles removed per year

Bulk proof gallons removed (barrels, tanks, already in proof gallons)

2. Your reduced-rate status

Proof gallons produced per year (all distilleries you control)

Your share of the 100,000-proof-gallon $2.70 allotment

Enter your volumes, or load the example, then click Calculate the tax.

Result

Tax by rate tier

Tier	Proof gallons	Rate per proof gallon	Tax

Tax inside each bottle size

Container	Count	Tax each	Tax total

If you grow

Volume	Proof gallons	Tax	Effective per proof gallon	Next-gallon rate

The rates this applies, and what it leaves out

$2.70 per proof gallon on the first 100,000 proof gallons removed in a calendar year, for a domestic producer of 22.13 million proof gallons or fewer (IRC 5001(c)).
$13.34 per proof gallon on proof gallons from 100,000 up to 22.13 million, and $13.50 above that. A proof gallon is one US gallon at 100 proof.
Distilleries under common control share one reduced-rate allotment.
Tax attaches when spirits are removed from bonded premises, including tasting-room sales, not when they are distilled.
Not modelled: state and local spirits tax, importer and contract-production rules, drawback and tax-free removals, losses, refunds, and your actual filing period. Check current TTB guidance.

Common questions

How much is the federal excise tax on spirits?

Federal law taxes distilled spirits at $13.50 per proof gallon, but the Craft Beverage Modernization Act lowers that to $2.70 on the first 100,000 proof gallons and $13.34 on proof gallons from 100,000 up to 22.13 million for a domestic producer. A proof gallon is one US gallon of liquid at 100 proof (50% alcohol by volume).

How much federal excise tax is in a bottle of liquor?

A 750 mL bottle at 80 proof holds about 0.1585 proof gallons, so it carries about 43 cents of federal tax at the $2.70 rate, about $2.11 at $13.34 and about $2.14 at $13.50. Higher proof means more tax: a 120 proof bottle carries 1.5 times as much as an 80 proof one.

What is a proof gallon?

Wine gallons multiplied by proof divided by 100. One gallon of 80 proof spirits is 0.8 proof gallons. Proof is twice the alcohol by volume, so 40% ABV is 80 proof.

What happens when I pass 100,000 proof gallons?

Only the proof gallons above 100,000 move to $13.34, about five times the reduced rate. The earlier ones keep $2.70. The calculator shows the effective rate and the next-gallon rate.

Do distilleries under common ownership each get 100,000 proof gallons?

No. Distilleries in a controlled group share one reduced-rate allotment. Enter your share in the allotment box if you split it.

When is the tax due?

Spirits are taxed when they are removed from bonded premises, such as a bottle leaving the warehouse or a tasting-room sale, not when they are distilled. Enter what you remove.

Is my data uploaded?

No. Everything runs in your browser tab and nothing is sent anywhere. There are no accounts.

Is this tax advice?

No. It is a planning estimate from numbers you enter. State excise tax, local tax, importer rules, drawback and the actual TTB return are outside it. Verify against current TTB guidance or ask your accountant.