Updated May 2026.
Vodka and whiskey are different TTB classes that can share the same ethanol math. Vodka is a neutral spirit distilled at or above 95% ABV, not aged in wood (bond charcoal-filter exception aside), and bottled at ≥40%. Whiskey is a grain distillate stored in oak (corn whiskey excepted) and bottled at ≥40%. A 1.5-ounce 80-proof pour is one NIAAA standard drink either way.
Flavor is the class, not “which is stronger.” Flavored vodka is a different type. Bourbon is a whiskey type, not a vodka. Related: vodka guide, whiskey guide, bourbon vs whiskey.
The legal split
| Rule | Vodka (5.142) | Whiskey (5.143) |
|---|---|---|
| Base | Any suitable material, then distilled to neutrality | Fermented grain mash |
| Distillation | ≥190 proof (95% ABV) | <190 proof; many types ≤160 |
| Wood | Not aged in wood (except the narrow bond rule) | Oak barrels required (corn whiskey may skip) |
| US bottle floor | 40% ABV | 40% ABV |
| Additives | Tiny sugar/citric caps; more = flavored vodka | Straight bourbon: no added flavoring |
A 750 mL 40% bottle is about 17 standard drinks either way. Four 1.5-ounce pours are four drinks. NIAAA binge pattern is a health line, not a target. Freeze: does vodka freeze. Pour math: vodka drinks.
Sources
- 27 CFR 5.142 vodka / neutral spirits (LII).
- 27 CFR 5.143 whisky (LII).
- NIAAA standard drink (December 2025). No invented tasting winner.
- (27 CFR 5.142)
- (27 CFR 5.143)