(2) Increasing tax rates on alcohol according to a roadmap (2) Increasing tax rates on alcohol according to a roadmap Alcohol with 20 degrees or more: From January 01, 2026: 65% From January 01, 2027: 70% From January 01, 2028: 75% From January 01, 2029: 80% From January 01, 2030: 85% From January 01, 2031: 90% Alcohol under 20 degrees: From January 01, 2026: 35% From January 01, 2027: 40% From January 01, 2028: 45% From January 01, 2029: 50% From January 01, 2030: 55% From January 01, 2031: 60% Before January 01, 2026: Alcohol with 20 degrees or more: From 2018: 65% Alcohol under 20 degrees: From 2018: 35% (3) Increasing tax rates on beer according to a roadmap From January 01, 2026: 65% From January 01, 2027: 70% From January 01, 2028: 75% From January 01, 2029: 80% From January 01, 2030: 85% From January 01, 2031: 90% Before January 01, 2026: Beer tax rate from 2018: 65%

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Prefer to avoid medicinal products and nicotine substitutes