Total consumption (Millions of litres)
Pure Alcohol consumption (Millions of litres)
IPI and ST tax revenue (year) – Millions BRL
Total tax revenue (year) – Millions BRL
Specific to total ST ratio (%)
Total tax revenue (year) – Millions BRL
BEER
| Baseline | Proposal | |
|---|---|---|
| Average price (BRL per litre) | 7.87 | () |
| Tax burden | 37% | % () |
| Total tax revenue (year) - Millions BRL | 32911 | () |
| ST | 2132 | () |
| CBS | 7106 | () |
| IBS | 23674 | () |
| Specific to price ratio (%) | % | |
| Specific to total ST ratio (%) | % | |
| Total consumption (Millions of litres) | 12403 | () |
| Consumption (Pure alcohol, millions of litres) | 620 | |
| Tax revenue | 84% | % |
| Consumption (liters) | 94% | % |
| Sales | 88% | % |
| Consumption (Pure alcohol, millions of litres) | 73% | % |
SPIRITS
| Baseline | Proposal | |
|---|---|---|
| Average price (BRL per litre) | 26.47 | () |
| Tax burden | 48% | % () |
| Total tax revenue (year) - Millions BRL | 2433 | () |
| ST | 745 | () |
| CBS | 231 | () |
| IBS | 1457 | () |
| Specific to price ratio (%) | % | |
| Specific to total ST ratio (%) | % | |
| Total consumption (Millions of litres) | 147 | () |
| Consumption (Pure alcohol, millions of litres) | 59 | |
| Tax revenue | 6% | % |
| Consumption (liters) | 1% | % |
| Sales | 4% | % |
| Consumption (Pure alcohol, millions of litres) | 7% | % |
WINE
| Baseline | Proposal | |
|---|---|---|
| Average price (BRL per litre) | 19.03 | () |
| Tax burden | 39% | % () |
| Total tax revenue (year) - Millions BRL | 2199 | () |
| ST | 381 | () |
| CBS | 270 | () |
| IBS | 1548 | () |
| Specific to price ratio (%) | % | |
| Specific to total ST ratio (%) | % | |
| Total consumption (Millions of litres) | 252 | () |
| Consumption (Pure alcohol, millions of litres) | 33 | |
| Tax revenue | 6% | % |
| Consumption (liters) | 2% | % |
| Sales | 4% | % |
| Consumption (Pure alcohol, millions of litres) | 4% | % |
CACHAÇA
| Baseline | Proposal | |
|---|---|---|
| Average price (BRL per litre) | 11.86 | () |
| Tax burden | 43% | % () |
| Total tax revenue (year) - Millions BRL | 1662 | () |
| ST | 570 | () |
| CBS | 212 | () |
| IBS | 881 | () |
| Specific to price ratio (%) | % | |
| Specific to total ST ratio (%) | % | |
| Total consumption (Millions of litres) | 350 | () |
| Consumption (Pure alcohol, millions of litres) | 140 | |
| Tax revenue | 6% | % |
| Consumption (liters) | 2% | % |
| Sales | 4% | % |
| Consumption (Pure alcohol, millions of litres) | 4% | % |
Methodology and references:
- Divino, J. A., Candido, O., Ehrl, P. Valadão, M., Rodriguez-Iglesias, G. (2025). The aftermath of the tobacco tax reform in Brazil (Economics for Health Working Paper No.25/4/2). Economics for Health
- Divino, J. A., Candido, O., Ehrl, P. Valadão, M., Rodriguez-Iglesias, G. (2025). The aftermath of the tobacco tax reform in Brazil (Economics for Health Policy Brief Dec. 2024). Economics for Health
- Masmontserrat, M. & Brys, B. (2025) User guidance on the UCB Tobacco Tax Simulator
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