Here is a pub in Berlin charging 3.00 for 50cl beer in 2026. (that's €3.41 per pint)
How is this possible?
VAT is 19% there, so that's 2.86 ex VAT per pint.
Excise duty is very low in DE, the rate is EUR 0.787 / hL per degree Plato.
The number of degrees Plato measures the percentage in weight of the original extract per 100 grams of beer, calculated from the actual extract and the alcohol contained in the finished product.
I think this means about 5 cent per draught pint?
So the price ex duty and VAT is 2.80 per pint.
Let us compare that to Dublin. I will use a €6.00 price, so €4.88 ex VAT. The excise duty is around 54 cent per pint.
So the price ex duty and VAT is 4.33 per pint.
A €6 pint in Dublin is 55% more expensive than in Berlin, after accounting for taxes.
Why?
Elec costs are also high in DE.
The min wage is fairly high in DE, it's €13.90 ph, not far behind ours.
Therefore, the high cost in Ireland, after tax, must be due to:
(1) high suppliers costs, i.e. the dominance and power of Diageo
(2) high commercial rents
(3) high pub profit margins

How is this possible?
VAT is 19% there, so that's 2.86 ex VAT per pint.
Excise duty is very low in DE, the rate is EUR 0.787 / hL per degree Plato.
The number of degrees Plato measures the percentage in weight of the original extract per 100 grams of beer, calculated from the actual extract and the alcohol contained in the finished product.
I think this means about 5 cent per draught pint?
So the price ex duty and VAT is 2.80 per pint.
Let us compare that to Dublin. I will use a €6.00 price, so €4.88 ex VAT. The excise duty is around 54 cent per pint.
So the price ex duty and VAT is 4.33 per pint.
A €6 pint in Dublin is 55% more expensive than in Berlin, after accounting for taxes.
Why?
Elec costs are also high in DE.
The min wage is fairly high in DE, it's €13.90 ph, not far behind ours.
Therefore, the high cost in Ireland, after tax, must be due to:
(1) high suppliers costs, i.e. the dominance and power of Diageo
(2) high commercial rents
(3) high pub profit margins

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