Consumers are increasingly interested in the nutritional composition of food and beverages, including beer. Therefore, nutritional values of beer became an integral part of the beer label information. It specifies, in particular, the energy value stipulated by law for beer with alcohol content lower than 1.2% vol.; in some cases also the concentration of carbohydrates, particularly sugars, proteins and salt. This work is a brief practical review of nutritional composition and energy value of different beer types and discusses the contribution of individual nutrients and alcohol to the total energy value. These values were measured in 172 samples of beer (24 pale lagers with the original gravity (OG) ranging from 9.00-10.99%, 45 pale lagers with the OG ranging from 11.00-12.99%, 18 dark lagers with the OG ranging from 11.00-12.99%, 9 special beers with the OG higher than 13%, 31 non-alcoholic beers, 19 beer-mixes, and 26 ciders). The highest average energy value was measured with light special beer (215 kJ/100 mL), cider (208 kJ/100 mL), and dark lager (181 kJ/100 mL). The average value of a standard Pils lager is 175 kJ/100 mL and 144 kJ/100 mL for beers with OG 9.00-10.99% and 11.00-12.99%, respectively. The lowest energy value is measured in non-alcoholic beer (75 kJ/100 mL). In common lagers, alcohol mostly contributes up to 60% to the total energy value, while the energy value of non-alcoholic beer is formed especially by carbohydrates (about 90%). The concentration of salt (sodium) is very low in beer (about 4 mg/100 mL) in comparison with the other food in general.