Lawmakers have introduced several competing proposals to change alcohol taxation in 2027, ranging from additional levies on beer to a temporary freeze on existing excise duties. On October 16, Damien Maudet, representing the left-wing parliamentary group La France Insoumise, submitted an amendment to the Social Security Financing Bill for 2027 that would extend the existing social security contribution on alcohol to beverages containing less than 18% alcohol by volume. If adopted, the measure would affect ordinary beer, wine and cider rather than only particularly strong alcoholic beverages. The proposal remains a parliamentary initiative and is not part of the government's original budget legislation.
Under the current system, a specific social security contribution is primarily imposed on alcoholic beverages exceeding 18% ABV. Maudet's proposal would remove this threshold and broaden the tax base to encompass virtually all alcoholic drinks. Supporters argue that taxation should reflect the health risks associated with alcohol consumption rather than distinguish between beverage categories. The amendment draws on recommendations from Addictions France and could significantly increase taxation across the brewing industry if enacted.
Another amendment submitted on October 16 by Cyrille Isaac-Sibille, a member of the centrist Les Démocrates group, proposes a 3% tax on alcohol advertising expenditure. The measure would apply to producers, importers and distributors with an annual turnover of at least EUR 10 million, covering advertising space and certain promotional events. Revenue would be allocated to the national health insurance system. A similar proposal was rejected in committee on October 14, but the revised amendment has been submitted for parliamentary consideration.
Additional initiatives specifically targeting beer have also emerged. An amendment introduced on October 6 by Socialist lawmaker Sandrine Runel proposed a separate tax on sweetened or artificially flavoured beers, particularly products designed to imitate spirits or disguise their alcoholic strength. The proposed levy would have exempted breweries producing less than 200,000 hl annually, protecting most smaller independent producers. However, this amendment was rejected during the legislative process.
In contrast, Philippe Fait and Sandra Delannoy proposed on October 13 that beer excise duties should remain at their 2026 levels throughout 2027. Their amendment would suspend the annual inflation-linked adjustment for one year, including the reduced rates available to independent small breweries. A separate proposal from the same lawmakers would lower the maximum annual excise adjustment from 1.75% to 1%, providing a more permanent limitation on tax increases.
Under the existing beer excise system, the standard 2026 rate is EUR 8.24 per hl of finished beer per percentage point of alcohol. Eligible independent breweries producing no more than 200,000 hl annually benefit from a reduced rate of EUR 4.12. The normal and reduced rates apply to beer exceeding 2.8% ABV, while lower-strength beers also qualify for the reduced rate. Consequently, stronger beers already incur higher excise payments in proportion to their alcohol content, without a separate tax bracket beginning at 8% ABV.
The renewed tax discussions come at a difficult time for local brewers. According to the industry association Brasseurs de France, the country has approximately 2,500 breweries, 96% of which are microenterprises or small and medium-sized businesses. After a cumulative 7% decline in beer consumption between 2022 and 2024, the market remained largely stagnant in 2025. While sales for consumption at home increased slightly, on-trade beer volumes declined by 1.5%. The association has highlighted persistent pressure from energy, water, packaging, raw material and regulatory costs. Beer nevertheless recently overtook wine in total consumption volume in the country (inside.beer, 13.08.2026).
For domestic breweries and foreign beer suppliers, including Belgian specialty brewers, the financial impact will depend on which amendments survive parliamentary negotiations. An extension of social contributions to all alcoholic beverages would have considerably broader consequences than a narrowly defined tax on strong beers. Conversely, freezing excise duties would provide limited financial relief to a brewing industry already struggling with weak demand and rising operating costs. As of October 16, the newly submitted proposals remained subject to parliamentary approval, and no additional excise tax specifically targeting beers above 8% ABV had been established for 2027.
