Income Tax Cocktail

The Income Tax Cocktail is a refined, gin-based drink from the early 20th century. It masterfully combines London Dry Gin with equal parts sweet and dry vermouth, the brightness of fresh orange juice, and a crucial dash of Angostura bitters. The result is a beautifully balanced cocktail that is simultaneously citrusy, herbal, and subtly bitter, offering significantly more complexity than its predecessor, the Bronx. It stands as a perfect example of a pre-Prohibition classic that rewards those who rediscover it.
Income Tax Cocktail

Preparation

Preparation time: 3 minutes

Preparation time
Difficulty

Drink Classification

The Income Tax is a classic cocktail from the American Prohibition era. It belongs to the 'sour' family of drinks due to the citrus element but also shares characteristics with aromatic cocktails like the Martini because of its use of both sweet and dry vermouth. It's considered a sophisticated classic deserving of more widespread recognition.

Serving

The Income Tax is served 'up' (without ice) in a pre-chilled coupe or cocktail glass to maintain its cold temperature. It has a moderate alcohol content, making it a pleasantly spirit-forward but not overpowering drink.
Serving size
Approximately 120-150 ml / 4-5 oz
Alcohol content
Around 20-24% ABV
Alcohol strength
Serving temperature
Cold
Glass type
Coupe
Glass treatment
Chilled

Backstory

This cocktail's first known appearance in print is in Harry Craddock's seminal 1930 "The Savoy Cocktail Book". The name is widely believed to be a tongue-in-cheek commentary on the permanent US federal income tax, instituted in 1913. Legend suggests it was created by a bartender to serve as a "bitter" concoction for patrons to drink while lamenting their financial obligations to the government on tax day.
Origin
The Income Tax Cocktail originated in the United States, likely during the 1920s. While its first publication was in London, its ingredients and style are firmly rooted in the American cocktail scene of the Prohibition era. It is a direct evolution of the Bronx cocktail, which was already popular in New York.

Income Tax Cocktail

The drink is sometimes called the Revenue Cocktail. It is essentially a Perfect Bronx cocktail (gin, sweet vermouth, dry vermouth, orange juice) with the addition of Angostura bitters. This direct relationship is why it's often referred to as a Bronx with bitters. The names reflect a cynical humor regarding taxation.
Original name
Income Tax Cocktail
Alternative names
  • Bronx (with bitters)
  • Revenue Cocktail

Characteristics overview

This cocktail presents a complex profile, leading with bright orange and juniper aromas, followed by herbal undertones from the vermouth and spice from the bitters. The flavor is a harmonious blend of sweet, sour, and bitter, concluding with a clean, lingering finish.
Flavor
Citrusy, Herbal, Slightly sweet, Aromatic, Complex, Bittersweet
Aroma
Orange, Juniper, Botanical, Spicy
Taste balance
Balanced, Sour, Sweet, Bitter
Aftertaste
Clean, Bittersweet, Herbal, Lingering
Fizziness
Still, None
Color appearance
Hazy, Pale Orange, Golden-hue
Texture
Smooth, Silky
Seasonality
Refreshing, All-season

Flavor intensity & Experience

The cocktail has a moderate flavor intensity, where the fruity sourness of fresh orange juice is elegantly balanced by the herbal bitterness of vermouth and bitters. The gin provides a solid, botanical foundation, making the drink flavorful but not overwhelming.
Sweetness
Saltiness
Sourness
Bitterness
Spiciness
Fruitiness
Creaminess
Carbonation

Ingredients

To create this cocktail, you'll need a quality gin, both sweet and dry vermouth, and Angostura bitters. Freshly squeezed orange juice is a non-negotiable component for achieving the drink's signature bright flavor.
  • London Dry Gin45 ml / 1.5 oz
    A classic London Dry style works best to provide a solid juniper backbone.
  • Dry Vermouth22.5 ml / 0.75 oz
    Also known as French vermouth.
  • Sweet Vermouth22.5 ml / 0.75 oz
    An Italian-style sweet vermouth is traditional.
  • Orange Juice22.5 ml / 0.75 oz
    Must be freshly squeezed for the best flavor and texture.
  • Angostura Aromatic Bitters2 dashes
    This ingredient is what differentiates the cocktail from a Bronx.

Ice type

  • Cubed

Mixing equipments

A standard cocktail shaking set is required, including a shaker, jigger, and strainers. A citrus juicer is also essential, as the quality of the drink heavily depends on using fresh orange juice.
  • Cocktail shaker for shaking and chilling
  • Jigger or measuring tool for accurate pouring
  • Hawthorne strainer to hold back ice
  • Fine-mesh strainer to ensure a smooth texture
  • Citrus juicer for fresh orange juice

Instructions

The method is a straightforward 'shake and strain'. Combine all liquid ingredients in an ice-filled shaker, shake until well-chilled, and double-strain into a prepared coupe glass, finishing with an aromatic orange twist.
1. Chill a coupe or cocktail glass in the freezer for at least 15 minutes.
2. Pour the gin, dry vermouth, sweet vermouth, fresh orange juice, and Angostura bitters into a cocktail shaker.
3. Fill the shaker three-quarters full with cubed ice.
4. Secure the lid and shake vigorously for 12-15 seconds, or until the outside of the shaker is frosty.
5. Double-strain the mixture through a Hawthorne strainer and a fine-mesh strainer into the chilled glass.
6. Cut a swath of orange peel. Squeeze it over the drink's surface to express the oils, then drop it into the glass as a garnish.

Garnishing

The traditional and best garnish for this drink is an orange twist. Expressing the oils from the peel over the drink's surface before garnishing adds a vital aromatic layer that enhances the first sip.
  • Orange twist, expressed over the drink and dropped in

Dietary Information

This cocktail is naturally free from common allergens like dairy, eggs, nuts, and soy. Most spirits and bitters are gluten-free and vegan, but it's wise to check specific vermouth brands as some may use non-vegan fining agents.
✓ Contains alcohol
✓ Caffeine-free
✓ Dairy-free
✓ Egg-free
✓ Soy-free
✓ Nut-free
✓ Gluten-free
✓ Vegan-friendly
✓ Vegetarian-friendly

Nutrition information

The Income Tax Cocktail is moderately caloric, with most calories coming from the alcohol. Its carbohydrate and sugar content, derived from the vermouths and orange juice, is relatively low for a juice-inclusive cocktail.
Calories
Approximately 160-190 kcal / 670-795 kJ
Calories level
Carbohydrates
Approximately 6-8 g
Carbohydrate level
Sugar
Approximately 5-7 g
Sugar level

Occasions

This cocktail serves as an excellent aperitif, with its balance of sweet, sour, and bitter notes stimulating the palate before a meal. It's a sophisticated choice for cocktail parties or for evenings dedicated to exploring historical drinks. Naturally, it's the perfectly themed libation for Tax Day.
  • Aperitif
  • Cocktail Party
  • Classic Drink Night
  • Tax Day Commiseration

Pairing suggestions

As a classic aperitif, this cocktail pairs beautifully with light, savory snacks that won't overpower its nuanced flavors. Consider offering salty items like olives and nuts, or light seafood canapés such as oysters or a classic shrimp cocktail. These pairings complement the drink's citrus and herbal profile.
  • Marinated Olives
  • Salted Almonds
  • Oysters or Shrimp cocktail
  • Light cheese and crackers

The Income Tax Cocktail: A Deliciously Bitter Pill

The Income Tax Cocktail is a largely forgotten classic from the Prohibition era that brilliantly demonstrates the art of balance in mixology. It elevates the more famous Bronx cocktail by introducing Angostura bitters, which adds a layer of aromatic complexity and a satisfyingly bitter edge. This simple addition transforms the drink into a more layered and memorable experience, perfectly balancing the gin's botanicals, the vermouths' herbal sweetness, and the orange's bright citrus. Easy to make yet sophisticated in taste, it's a superb aperitif and a must-try for any enthusiast of classic gin cocktails.

Predecessors

Bronx Cocktail

The direct inspiration for the Income Tax; simply omit the Angostura bitters.

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