Réunion: optional departmental surcharge on alcohol excise duty
Article 101 of the 2026 Finance Act creates Article L. 313-30-1 of the Code on taxes on goods and services: in the department of Réunion, the special excise rates for local rums and spirits may be increased up to the gap with the standard alcohol rate, and the standard alcohol rate may be increased up to that amount and €200 per hectolitre of pure alcohol. The amounts are set by the department, which collects the revenue.
Measure originators
No official estimate found for this measure.
Measure impact
The department of Réunion may raise the excise duty on alcohol sold on its territory, by up to €200 per hectolitre of pure alcohol on the standard rate; the revenue goes to the department. No departmental decision introducing the surcharge had been found as of 30 October 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel