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AGLC adds a markup to the liquor it sells to liquor licensees. AGLC collects the markup on behalf of the Government of Alberta. The markup goes to the General Revenue Fund to support programs and initiatives that benefit all Albertans.
| Markup per litre | ||
|---|---|---|
| Spirits | greater than 60% alcohol by volume | $18.33 |
| greater than 22% & less than or equal to 60% alcohol by volume | $13.76 | |
| less than or equal to 22% alcohol by volume | $10.36 | |
| sold from manufacturing facility and/or farmers’ and artisan markets; for manufacturers with less than or equal to 160,000 Litres of Absolute Alcohol (LAA) in Annual Worldwide Production (AWP). Refer to Small Manufacturer Spirits Markup Schedule for details. | *$2.46 to $13.76 | |
| Refreshment Beverages | greater than 8% & less than or equal to 16% alcohol by volume | $4.51 |
| greater than 8% & less than or equal to 16% alcohol by volume (sold from manufacturing facility and/or farmers’ and artisan markets) | $0.81 | |
| greater than 1% & less than or equal to 8% alcohol by volume | $1.81 | |
| greater than 1% & less than or equal to 8% alcohol by volume (sold from manufacturing facility and/or farmers’ and artisan markets) | $0.32 | |
| Wine & Sake | greater than 16% alcohol by volume | $6.56 |
| less than or equal to 16% alcohol by volume | $3.91 | |
| Fruit Wine & Mead | sold from estate winery/meadery farm gates and/or farmers’ and artisan markets | $0.70 |
| Beer | greater than 11.9% & less than or equal to 16% alcohol by volume | $4.51 |
| greater than 16% & less than or equal to 22% alcohol by volume | $10.36 | |
| greater than 22% & less than or equal to 60% alcohol by volume | $13.76 | |
| less than or equal to 11.9% alcohol by volume | $1.25 | |
| less than or equal to 11.9% alcohol by volume; for manufacturers with 400,000 hectolitres (hL) or less annual worldwide production (AWP) of beer. Refer to Small Brewer Markup Schedule for details. | **$0.10 to $0.80 |
* Effective December 21, 2022, eligible small spirits manufacturers with an AWP less than or equal to 160,000 LAA can apply for a reduced markup rate. Reduced markup rates are graduated and determined by each manufacturer's AWP.
Rates can be found in the Small Manufacturer Spirits Markup Schedule. Manufacturers must apply to receive the reduced markup rate. If no application is received, standard spirits markup will apply.
** Effective September 13, 2019, eligible small manufacturers with an AWP less than or equal to 400,000hL of beer can apply for a reduced markup. Reduced markup rates are graduated and determined by each manufacturer's AWP.
Rates can be found in the Small Brewer Markup Schedule. Manufacturers must apply to receive the reduced markup rate. If no application is received, standard beer markup will apply