The Government of Alberta sets markup rates for Alberta’s liquor products. AGLC adds markup to the liquor it sells to liquor licensees, collecting it on behalf of the government for programs and initiatives that benefit all Albertans.
| Standard Markup Rate ($/L) | Qualifying Small Manufacturer Markup Rate ($/L) | ||
|---|---|---|---|
| Spirits | Greater than 60% alcohol by volume | $20.16 | $2.46 to $15.27 |
| Greater than 22% and less than or equal to 60% alcohol by volume | $13.76 | $2.46 to $11.77 | |
| Less than or equal to 22% alcohol by volume | $9.32 | $2.46 to $9.09 | |
| Applicable to product sold from manufacturing facility and/or farmers’ and artisan markets, for manufacturers with less than 240,000 Litres of Absolute Alcohol (LAA) in Annual Worldwide Production (AWP). Refer to Small Manufacturer Spirits Markup Schedule for details. | |||
| Standard Markup Rate ($/L) | Qualifying Small Manufacturer Markup Rate ($/L) | ||
| Refreshment Beverages | Greater than 8% and less than or equal to 16% alcohol by volume | $4.96 | $0.89 to $3.86 |
| Greater than 1% and less than to equal to 8% alcohol by volume | $1.72 | $0.31 to $1.55 | |
| Applicable to product sold from manufacturing facility and/or farmers’ and artisan markets, for manufacturers with less than 48,000hL of Annual Worldwide Production (AWP). Refer to Small Manufacturer Refreshment Beverages Markup Schedule for details. | |||
| Standard Markup Rate ($/L) | Qualifying Small Manufacturer Markup Rate ($/L) | ||
| Wine (includes Fruit Wine, Mead, and Sake) | Greater than 16% alcohol by volume | $6.88 | $0.74 to $5.35 |
| Less than or equal to 16% alcohol by volume | $4.11 | $0.74 to $3.34 | |
| Applicable to product sold from manufacturing facility and/or farmers’ and artisan markets, for manufacturers with less than 20,000hL of Annual Worldwide Production (AWP). Refer to Small Manufacturer Wine Markup Schedule for details. | |||
| Standard Markup Rate ($/L) | Qualifying Small Manufacturer Markup Rate ($/L) | ||
| Additional Markup on High-Value Wine (Effective April 1, 2025) | In addition to the flat ($/L) markup rates, as above, wine products registered with AGLC at reference Invoice Price greater than $15.00/L are also subject to supplementary markup based on a percentage of the value above this reference invoice price | A phased approach where: - a 5 per cent rate applies to the AGLC invoice price greater than $15 per litre and not exceeding $20 per litre - a 10 per cent rate applies on the invoice price greater than $20 per litre and not exceeding $25 per litre, and - a 15 per cent rate applies on the remaining invoice price greater than $25 per litre. | |
| Standard Markup Rate ($/L) | Qualifying Small Manufacturer Markup Rate ($/L) | ||
| Beer | Greater than 22% and less than or equal to 60% alcohol by volume | $13.76 | |
| Greater than 16% and less than or equal to 22% alcohol by volume | $10.36 | ||
| Greater than 11.9% and less than or equal to 16% alcohol by volume | $4.51 | ||
| Less than or equal to 11.9% alcohol by volume | $1.25 | $0.10 to $1.13 | |
| Applicable to product from qualifying manufacturers with less than 180,000 hectolitres (hL) annual worldwide production (AWP) of beer. Refer to Small Brewer Markup Schedule for details. | |||