韩国将于明年取消生啤20%酒税优惠

The 20% liquor tax reduction applied to draft beer will end starting next year. With the tax burden per glass projected to rise by about 130 won, price hikes are expected across the restaurant industry.
Tax Break Ends, Rate Rises to 100%
According to the government's 2026 tax reform plan announced on the 4th, the draft beer liquor tax reduction set to expire at the end of this year will conclude without further extension. As a result, draft beer will be subject to the same tax rate as regular beer starting next year.
Currently, regular beer is charged a base liquor tax rate of 100%, while draft beer has temporarily been subject to a rate 20 percentage points lower at 80%. The government plans to eliminate this preferential rate starting next year and apply the same tax rate to draft beer as regular beer.
The current beer liquor tax is set at 885,700 won per kiloliter. Thanks to the reduction, draft beer is currently charged only 708,560 won, but starting next year when the benefit ends, the tax burden will increase by 177,140 won per kiloliter. Adding education tax and value-added tax, the tax burden at the shipment stage is projected to increase by more than 200,000 won per kiloliter.
Converted to a single 20-liter keg of draft beer used by ordinary establishments, the tax adds about 5,000 won more. Calculated per 500cc glass consumed by customers, the additional burden comes to about 130 won. While it may appear negligible per glass, the accumulated amount can grow considerably for larger venues with high sales volumes.
Temporary Support After Shift to Volume-Based Tax
The draft beer liquor tax reduction was introduced when the government shifted the beer taxation system in 2020 from a price-based ad valorem tax to a volume-based specific tax measured by shipment volume. The ad valorem tax is a method where tax rises in proportion to price, while the specific tax is structured so that tax is levied according to sales volume.
At the time, a 20% reduction was created to help the draft beer industry, whose tax burden had grown particularly large, and the application period was repeatedly extended thereafter. However, the government has determined that the intended support effect of this system has been sufficiently realized, and decided to end the reduction with this year as its last.
The restaurant industry anticipates that the increased tax burden could immediately transfer to consumer price hikes. As fixed costs such as raw material costs, labor costs, and rent have already risen sharply, observers say that if the additional tax burden is added on top, pubs and restaurants are likely to adjust their draft beer selling prices.
How much the end of the reduction will actually be reflected in selling prices will vary depending on each company's situation, but some forecasts suggest that if draft beer price increases materialize, the impact is likely to fall on consumers.