Where is the cheapest place to distill

[Stew8]

Where in the world is the cheapest place in the world to legally distil alcohol?
In the uk:
Spirit Duty
You pay £28.74 of Spirit Duty per litre of pure alcohol. And then you pay VAT (value added tax) at 20%
The USD about 1.3 to the pound so £28.74 is about $37.36 a litre of 200% proof/100% ABV
https://www.gov.uk/tax-on-shopping/alcohol-tobacco

[still_stirrin]

Here's a little data that may help answer your question. If you search the internet, you'll find even more data.

This is just an excerpt.

Alcohol Tax Table.png

The notes for the table:

Alcohol Tax Notes.png

So, you're looking for an "easy answer", right? Well, I hope this data gets you down the road to your point.
ss

[HDNB]

not exactly accurate picture on the tables SS. (well, ok... it is close, from federal alone)

Canada is 1210.9 in federal excize alone (930usd) /hecto litre

most of our taxation of booze is at the provincial (state) level which is about 2800/hecto LAA on top of the federal excise

then plus 5, 14 or 15% in VAT depending on the area back to the feds/province

a fifth is almost 17 bucks in tax at 40%abv

[still_stirrin]

The data is from 2016...the latest data I could find "globally" on the spur of the moment. But certainly, "food for thought"...
ss

[Stew8]

Hey Ss
Just what I was after, I’d done a search but looked for duty and not tax. The fact it from 2016 and there are inaccuracies is not too important, I was simply looking for an approximation; along with warm climate, good food, low living costs and a few others are part of the retirement location selection criteria.

[Stew8]

The Canary Islands look good....

[Bushman]

Taxes is one thing but cost for supplies, shipping, water, etc. lot of factors to consider.