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Liquor Mark Up Rates - Tax Increase on Flat Tax

Effective February 28, 2025:

Liquor markup rates have been amended. The revised liquor markup schedule is available online.

AWP thresholds for small manufacturers receiving the reduced markup benefit have also been amended and must be less than the following amounts:

  • 20,000 hL for wine/mead;

  • 48,000 hL for refreshment beverages/cider;

  • 180,000 hL for beer; and

  • 240,000 litres of absolute alcohol for spirits.

Sections 3.1.1 and 3.2.1 of the Liquor Manufacturer Handbook (LMH) have been amended to reflect the new AWP thresholds. Review the updated handbook online.


 

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