While 13 of the countries covered levy an excise tax on wine, they do so at very different rates. The highest wine tax can be found in Ireland, at €3.19 (US $3.63) per standard size wine bottle (0.75 liters or 0.20 gallons). Finland and the United Kingdom are next, at €3.16 ($3.60) and €2.51 ($2.86), respectively.
Of the countries levying a wine tax, the lowest rate can be found in a country well-known for its wine: France, where a very low tax €0.03 ($0.03) per bottle is levied. Malta (€0.15 or $0.18) and Poland (€0.29 or $0.33) tax wine at the second and third lowest rates.
All European countries covered also levy a value-added tax (VAT) on wine, which is a tax charged on the sales value of the wine bottle. The excise amounts shown in the map relate only to excise taxes and do not include the VAT.
Source Tax Foundation