Free tool · TTB Form 5000.24
Wine Excise Tax Calculator
Compute your federal TTB excise tax liability with the small-producer credit applied across tiers. All six tax classes, including hard cider. Every rate cited to statute.
Last updated for 2026 rates on January 15, 2026 · Rate table · Methodology & sources
Federal wine excise tax rates (2026)
The statutory rates under 26 USC §5041(b), in effect since the 2018 CBMA changes. They apply per wine gallon, before the small-producer credit below.
| Col | Wine class | Rate / gal | Statute |
|---|---|---|---|
| a | Still wine ≤16% ABV | $1.07 | 26 USC §5041(b)(1) |
| b | Still wine 16-21% ABV | $1.57 | 26 USC §5041(b)(2) |
| c | Still wine 21-24% ABV (dessert) | $3.15 | 26 USC §5041(b)(3) |
| d | Artificially carbonated | $3.30 | 26 USC §5041(b)(5) |
| e | Sparkling | $3.40 | 26 USC §5041(b)(4) |
| f | Hard cider | $0.226 | 26 USC §5041(b)(6) |
Small-producer credit (CBMA)
Under §5041(c), a per-gallon credit phases out by tier as your year-to-date taxpaid removals grow. Wine columns (a–e) share one annual pool; hard cider (f) has its own. The first tier cuts table wine from $1.07 to as low as $0.07/gal.
| YTD removals (gallons) | Wine credit / gal | Hard cider credit / gal |
|---|---|---|
| 0 – 30,000 gal | $1.000 | $0.062 |
| 30,001 – 130,000 gal | $0.900 | $0.056 |
| 130,001 – 750,000 gal | $0.535 | $0.033 |
| 750,001+ gal | $0.000 | $0.000 |
Wine credit: 26 USC §5041(c)(1)–(7) · hard cider credit: 26 USC §5041(c)(8). Rates are drawn from the same versioned table the calculator uses (v2026-01-15); full sources on the methodology page. Wine over 24% ABV is taxed as a distilled spirit under §5001, not as wine.
Doing this every quarter is your computer's job, not yours.
Crush tracks every taxpaid removal as you record it in the cellar, then produces your 5120.17 (Report of Wine Premises Operations) and pre-fills 5000.24 automatically — with the YTD credit tier always correct.
See how Crush handles TTB reporting →Common questions
What counts as a "taxpaid removal"?
A taxpaid removal is wine that physically leaves your bonded premises for consumption or sale, with federal excise tax paid on it. Do not include: bulk transfers in bond to other wineries, exports, removals to a DSP as distilling material, wine destroyed on premises, or wine consumed in tastings on bonded premises. These show up on TTB Form 5120.17 but do not flow to 5000.24.
What is the TTB small-producer credit?
Under 26 USC §5041(c), bonded US wineries get a per-gallon credit on a sliding scale based on year-to-date taxpaid removals: $1.00/gallon on the first 30,000 gallons, $0.90/gallon on the next 100,000, $0.535/gallon on the next 620,000, and zero above 750,000. Hard cider has its own schedule under §5041(c)(8).
Is bottling a taxable event?
No. Bottling moves wine from bulk to packaged inventory, but both stay on the bonded premises — no tax is owed. The taxable event happens when the bottles ship out for sale (a taxpaid removal of bottled wine, line B.8 on Form 5120.17). Bottling shows up on 5120.17 as a paired internal entry: A.13 out of bulk, B.2 into bottled.
How are sparkling and hard cider taxed differently?
Sparkling wine (natural CO₂) is taxed at $3.40/gallon under §5041(b)(4). Artificially carbonated wine is $3.30/gallon under §5041(b)(5). Hard cider — apple or pear, 0.5–8.5% ABV, CO₂ ≤ 0.64 g/100mL — is taxed at only $0.226/gallon under §5041(b)(6), and uses a separate small-producer credit schedule under §5041(c)(8).
Why does year-to-date volume matter?
The small-producer credit phases out by tier. A single quarterly filing can straddle two tiers if you cross the 30,000-gallon (or 130,000, or 750,000) threshold during the quarter. Without your YTD-prior figure, the calculator can't split the credit correctly across tiers — you'd either over- or under-state your liability.
Is this the same as Form 720?
They're easy to confuse. Form 720 is the IRS's general Quarterly Federal Excise Tax Return, used for many federal excise taxes. Bonded US wineries report federal wine excise tax to the TTB on Form 5000.24, not on IRS Form 720 — but because federal alcohol excise was long associated with Form 720, many winemakers still search for it by that name.
Do I file 5000.24 monthly, quarterly, or annually?
Most small wineries file quarterly. You file semi-monthly if your prior-year tax liability exceeded $50,000. You can file annually if your liability is under $1,000 and you qualify. See 27 CFR §24.270 and your TTB permit terms.
Does this handle state excise tax?
Federal only. State excise tax (California 501-W, Oregon, Washington, New York, etc.) is levied on top of the federal TTB Form 5000.24, varies by state, and isn't included. Check with your state's alcoholic beverage authority.
What about wine over 24% ABV?
Wine over 24% ABV is taxed as a distilled spirit under 26 USC §5001, not as wine under §5041 — a different form and schedule entirely. Most table and dessert wines fall well below 24% ABV.
What is the federal excise tax rate on wine?
For most table wine (≤16% ABV) it's $1.07 per wine gallon, rising to $1.57 over 16–21% ABV and $3.15 over 21–24%. Sparkling is $3.40, artificially carbonated $3.30, and hard cider $0.226 — all per gallon under §5041(b), before the small-producer credit. See the full rate table above.
Are the rates per gallon or per case?
Per wine gallon. A 12-bottle 750 mL case is 2.377 gallons, so at the $1.07 table-wine rate a case carries about $2.54 of federal excise tax before the small-producer credit — and roughly $0.17 after the full first-tier credit.
Full methodology and source list: About this calculator
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