Goa craft beer and microbrewery rules, as of October 2026

Where the rules live

Goa fixes duties and fees in a single notification under the Goa Excise Duty Act, 1964. The one in force is Notification 1/4/2023-Fin(R&C)/3784 of 27 October 2023, amended in June 2024 on a licence fee point. We found no later change to the beer rates. The 2025-26 and 2026-27 state budgets did not announce one. Goa revises these tables by notification, so check the current one before you price.

There is no state corporation in the chain. Wholesale and retail are licensed to private businesses, which is why a craft brand can deal with bars directly.

The pub brewery licence

Goa calls it a pub brewery or microbrewery: a brewery that produces beer in licensed premises that also hold a bar and restaurant licence. The notification says the beer may be sold for consumption on the premises or sold outside the licensed premises in bottles or kegs.

The route has two steps. A holder of a bar and restaurant licence applies to the Commissioner of Excise, through the taluka excise inspector, for an establishment licence under rule 41 with section 11. The excise department's checklist asks for a project report, a layout of the vessels, a Goa State Pollution Control Board certificate, estimated capacity and a process chart. Once built, you apply for the licence to manufacture.

Annual licence fees in the 2023 notification:

• On-premises sale, up to 2 lakh bulk litres: ₹1 lakh.
• On-premises sale, 2 to 17 lakh bulk litres: ₹2 lakh.
• Sale outside the premises in bottles or kegs, up to 17 lakh bulk litres: ₹2.5 lakh.
• Sale outside the premises, above 17 lakh bulk litres: ₹10 lakh.

A 2% health surcharge applies on excise duty and licence fees.

Duty bands

Pub brewery beer pays the same duty whether it is sold over your bar or in kegs elsewhere in Goa. It is set per bulk litre by strength and by MRP per 650 ml:

• Up to 5% ABV: ₹30 (MRP up to ₹85), ₹35 (₹85 to ₹120), ₹40 (above ₹120).
• Above 5% and up to 8%: ₹40 (MRP up to ₹100), ₹48 (₹100 to ₹150), ₹50 (above ₹150).

For comparison, beer from a regular brewery made and sold in Goa pays ₹42 to ₹50 up to 5% and ₹55 to ₹60 from 5% to 8%, on different MRP steps. Beer in pitchers and mugs is converted to a 650 ml price to find the band. Most craft beer priced like craft lands in the top band of each row.

The capacity rule decides your cash

The notification treats your full daily capacity, or actual production if higher, as your daily output for duty. You pay in advance, in a lump sum, on 90% of approved capacity, either on the first working day of each month or for the whole year. Miss it and the fine equals 100% of the duty.

Run the numbers. A unit approved for 500 litres a day, over a 30-day month, pays on 13,500 litres. At ₹40 a litre that is ₹5.4 lakh due before the first keg is tapped. In the monsoon, when the beach shacks are shut, that bill does not shrink. Approved capacity is the figure to argue over at the application stage, so set it to what you can sell in the slowest month, not the busiest.

Kegs to other bars

This is where Goa stands apart. A pub brewery licensed for outside sale can supply kegs and bottles to other licensed premises in Goa, paying the same duty bands. A bar with no brewery can therefore put a local brewpub's beer on tap. Treat the keg as excise stock: every movement still needs the permits the department issues. The beer must also stay within Goa.

How a restaurant without a brewery pours craft beer

The licence is retail sale of IMFL, country liquor and foreign liquor for consumption, under rule 90, applied for in Form E-28 through the taluka excise inspector. The department's list includes the restaurant licence, panchayat or municipal NOC, police report and a PWD report that the premises are beyond 220 metres from a highway in villages or 100 metres in municipal areas.

Kegs come from a pub brewery licensed for outside sale or from a regular brewery through a licensed wholesaler. A wholesale licence needs a 25-year Goa residence certificate, so an outside brand usually works through a local wholesaler.

Contract brewing

The notification licenses breweries by cases (₹4 lakh up to 2 lakh cases, rising to ₹20 lakh above 30 lakh cases) and charges a beer bottling fee of ₹0.40 a bottle with a monthly minimum of ₹80,000. It does not describe a tolling arrangement, so a brand brewed by a Goa brewery should confirm label registration and who holds the stock with the department. Beer brought in from another state pays countervailing duty to top up any shortfall against Goa's rate. For the agreement itself, see our contract brewing guide. For the national picture, read our microbrewery licence guide. This guide is a working summary, not legal advice.

Common questions

Can a Goa microbrewery sell kegs to other bars?

Yes. The October 2023 notification lets a pub brewery or microbrewery sell outside its licensed premises in bottles or kegs within Goa, at the same duty bands as on-premises sale.

What is the excise duty on microbrewery beer in Goa?

₹30 to ₹50 per bulk litre, depending on strength and MRP per 650 ml, paid in advance on 90% of approved capacity.

Do I need a bar licence before a pub brewery licence in Goa?

Yes. The notification says a bar and restaurant licence is mandatory to obtain a pub brewery or microbrewery licence.

Is there a state corporation that controls beer supply in Goa?

No. Goa licenses private wholesalers and retailers, so breweries and wholesalers supply bars directly.