sakkomaksu

Sakkomaksu is a beer tax levied in Finland, introduced in 2010 as a substitute for the value-added tax (VAT) on beer. The tax was implemented to stabilize the market and prevent the competitive price discounting that had been occasioned by the change in VAT rates.

Sakkomaksu is charged at the wholesale level by the Finnish Tax Administration. The rate of the tax is determined by the rate of VAT, and it is levied on the import, production, and sale of beer. The tax is calculated as a percentage of the wholesale price of the beer, and it is collected by the beer wholesalers from the breweries, importers, or other suppliers.

The purpose of sakkomaksu is to level the playing field for Finnish breweries and prevent Finnish beer from being undercut by tax-exempt imports from other European countries. The tax also aims to provide a stable revenue source for the Finnish government.

The rates of sakkomaksu have varied over time. In 2020, the tax rate was 3.68% on most beers. Different types of beer are subject to different tax rates - stronger beers, for example, often command a higher tax rate. Sakkomaksu is generally collected in the same manner as VAT, and the tax revenue is then distributed to the government.

Sakkomaksu has been the subject of some debate among Finnish beer enthusiasts, who argue that the tax makes Finnish beer more expensive than imports. However, the tax has been credited with stabilizing the market and providing a stable source of revenue for the government.