1. What you remove from the winery in a year
Leave a category at 0 if you do not make it. Tasting-room and wine-club sales count as removals.
2. Your credit allotment
Enter your volumes, or load the example, then click Calculate the tax.
Result
Tax by category
| Category | Wine gallons | Before credit | Credit | Tax |
|---|
Tax inside each bottle
| Category | Bottles | Statutory tax per bottle | Tax per bottle after credit |
|---|
If you grow
| Volume | Wine gallons | Tax | Effective per wine gallon |
|---|
The rates this applies, and what it leaves out
- $1.07 per wine gallon on still wine up to 16% alcohol by volume, $1.57 over 16% up to 21%, $3.15 over 21% up to 24%, $3.40 on naturally sparkling wine, $3.30 on artificially carbonated wine and $0.226 on hard cider (IRC 5041(b)).
- CBMA credit: $1.00 per wine gallon on the first 30,000 wine gallons removed in a calendar year, $0.90 on the next 100,000 and $0.535 on the next 620,000 (IRC 5041(c)). Hard cider credits are 6.2, 5.6 and 3.3 cents. The credit cannot exceed the tax.
- Wineries under common control share one set of credit tiers. Credit tiers are applied here to wine first and then cider.
- Tax attaches when wine is removed from bonded premises, not when it is made.
- Not modelled: state and local wine tax, wine over 24% ABV (taxed as spirits), importers, 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 wine?
Federal law taxes still wine up to 16% alcohol by volume at $1.07 per wine gallon, wine over 16% up to 21% at $1.57, over 21% up to 24% at $3.15, naturally sparkling wine at $3.40, artificially carbonated wine at $3.30 and hard cider at $0.226. The Craft Beverage Modernization Act then gives a credit against that tax: $1.00 per wine gallon on the first 30,000 wine gallons removed in a calendar year, $0.90 on the next 100,000 and $0.535 on the next 620,000.
How much federal tax is in a bottle of wine?
A 750 mL bottle holds about 0.198 wine gallons, so it carries about 21 cents of federal tax at the statutory $1.07 rate for still wine. After the $1.00 credit on a producer's first 30,000 gallons it carries about 1.4 cents. Sparkling wine carries about 67 cents before the credit.
What is the CBMA wine tax credit?
A credit against federal wine excise tax: $1.00 per wine gallon on the first 30,000 wine gallons removed in a calendar year, $0.90 on the next 100,000 and $0.535 on the next 620,000. Hard cider gets smaller credits of 6.2, 5.6 and 3.3 cents. The credit cannot be more than the tax, so it takes still wine from $1.07 to $0.07 on those first gallons.
Does a winery pay tax when it makes the wine?
No. Tax attaches when wine is removed from bonded premises for consumption or sale, including tasting-room and wine-club sales. Enter what you remove in a calendar year, not what you produce or have in tank.
What counts as hard cider?
For the lower $0.226 rate, a wine made from apples or pears with at least 0.5% and under 8.5% alcohol by volume and no more than 0.64 grams of carbon dioxide per 100 mL. Cider that falls outside these limits is taxed as wine.
Do wineries under common ownership each get the full credit?
No. Wineries and cideries under common control share one set of credit tiers. Enter your share as a percentage if you divide them.
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, tax-free removals and the actual TTB return are outside it. Verify against current TTB guidance or ask your accountant.