MOSCOW, July 12 Russian President Vladimir Putin signed a law providing, in particular, for an annual indexation of excise taxes on alcohol products by 4% in the next three years. The document is posted on the website of the official publication of legal acts.
The law introduces changes to the Tax Code aimed at improving the tax system of the Russian Federation, including in terms of excise taxes. 
Excise taxes on ethyl alcohol, alcohol-containing products, alcoholic products with a strength of over 18% for 2025 will amount to 673 rubles per liter of anhydrous ethyl alcohol contained in excisable goods, for 2026 — 700 rubles, for 2027 — 728 rubles; strength up to 18% — 148 rubles, 154 rubles and 160 rubles, respectively.
For fortified (liquor) wine, fortified wine in bulk, wine, grape-containing and fruit alcoholic beverages, excise taxes will be 148 rubles per liter in 2025, 154 rubles in 2026, 160 rubles in 2027; for sparkling wines, including Russian champagne — 125 rubles, 130 rubles and 135 rubles, respectively; for other wines, including fruit wines, and fruit alcoholic products — 113 rubles, 118 rubles and 123 rubles.
The excise tax on grape and fruit must, fermented fruit materials, wine materials, except for fortified wine in bulk, is set for 2025 at the rate of 38 rubles per liter, for 2026 — 40 rubles, for 2027 — 42 rubles; for beer with a share of ethyl alcohol over 0.5% and up to 8.6%, beer drinks, cider, poire, mead — 27 rubles, 28 rubles and 29 rubles, respectively; for stronger beer — 51 rubles, 53 rubles and 55 rubles.
Some changes are being made to curb excise tax evasion schemes in the production of alcohol through the misuse of medical alcohol. For this purpose, alcohol-containing medicines and preparations not included in the lists of pharmaceutical products, as well as the pharmaceutical substance of ethyl alcohol are recognized as excisable goods.
At the same time, from 2025, a zero excise tax rate will be established for such pharmaceutical substances when they are sold to pharmacies, medical organizations, pharmaceutical manufacturers, and accredited testing laboratories (centers). The excise tax on this pharmaceutical substance will be deductible in the production of a number of drugs and preparations, as well as medical devices.
Moreover, companies using less than 500 thousand liters of pharmaceutical substances per year will be provided with a deduction without submitting documents confirming its intended use. In addition, a unified approach is being introduced, allowing the purchase of only denatured alcohol at a zero excise tax rate for the production of perfumes, household chemicals, printing inks, gels, and gel-based creams.
The law, which contains other changes, comes into force on the date of official publication, with the exception of provisions for which other deadlines are established.