🍻 May I brew beer at home for my own use?

Yes

Quick answer

Yes. Brewing beer at home for your own use is allowed in Slovenia and even exempt from excise — up to a clear limit. Under the Excise Duty Act (ZTro-1), beer counts as produced for own use if a natural person brews and consumes it together with the members of their household and the yearly quantity does not exceed 500 litres. In that case there is nothing to report, calculate or pay — no excise and no registration. The myth that every home-made alcoholic drink must be taxed does not hold here: beer for own use is exempt, an important difference from home distilling, which is taxed from the very first litre. But the limit is real: if you exceed 500 litres or if you sell the beer, it counts as carrying on the business of beer production and you must calculate and pay excise on the entire quantity produced, not just the excess over the limit.

📋 The rules

Beer for own use is exempt from excise if a natural person brews and consumes it with their household and the yearly quantity does not exceed 500 litres (ZTro-1).
For such production there is nothing to report or register — the tax authority enters a small producer in the register ex officio only once an excise liability arises.
Household members are people with a shared permanent or temporary residence on 31 December of the year for which the quantity is counted.
If the quantity exceeds 500 litres, or if the beer is sold or supplied for payment, it is a business activity and excise is due on the entire quantity produced, not only the excess.
A small beer producer (up to 20,000 hectolitres a year) is a commercial category that pays excise at 50 % of the prescribed rate — this is not the same as home brewing for own use.

🔓 Exceptions

Selling or giving away for payment beer outside the household triggers an excise liability regardless of how small the quantity — the exemption is tied strictly to own use.
Exceeding 500 litres: it is no longer only the amount above the limit that is taxed, but the entire year's beer production becomes subject to excise.
Home spirits and home wine have their own, different rules; the exemption that applies to beer does not extend to them.

⚠️ Penalties & fines

As long as you stay within 500 litres for own use, there is no excise and no fine — home brewing is a lawful hobby. The risk arises when the limit falls or you sell the beer: then an excise debt on the whole quantity produced arises, not just on the excess, and failing to pay excise is a misdemeanour under ZTro-1. Excise evasion carries high fines for an individual and higher still for a person carrying on a business, and the tax authority may also assess interest and procedure costs. If you sell beer online or at a stall without registration, you also risk an offence for carrying on an unregistered activity and scrutiny by the Market Inspectorate and FURS. A hidden trap is the hygiene-and-safety side: beer put on the market falls under food law and the oversight of the Food Safety Administration, which for a casual home brewer means disproportionate obligations. So the safe rule is simple: brew as much as you drink yourself with your household, and sell nothing.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

Do I have to report home-made beer to FURS?

No, if you brew it for own use within your household and do not exceed 500 litres a year. In that case there is neither a report nor an excise calculation; the tax authority enters a small producer in the register ex officio only once an excise liability arises, that is on exceeding the limit or selling.

How much beer may I brew at home without excise?

Up to 500 litres per calendar year, if you consume it together with the members of your household. That quantity is exempt from excise and needs no registration; above it the entire year's production becomes taxable, not just the amount over 500 litres.

May I sell or give my home-made beer to a neighbour?

Selling or supplying for payment outside the household means carrying on a business and triggers an excise liability regardless of quantity. Even supplying larger amounts outside the household can mean losing the exemption, so it really is tied to own use at home.

How does beer differ from home spirits?

Beer for own use up to 500 litres is exempt from excise, whereas home spirits are taxed from the first litre at the 50 % rate for ethyl alcohol. Anyone distilling spirits must register and calculate excise, while a home brewer within the limit has no such obligation at all.

What happens if I exceed 500 litres?

Exceeding the limit counts as carrying on the business of beer production, so you must calculate and pay excise on the entire quantity produced, not only on the excess above 500 litres. Reporting obligations also arise, and failing to pay excise is a misdemeanour carrying a fine.

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