In recent years, counting carbohydrates has been a popular type of diet and can certainly help those with diabetes to keep their sugar levels down. Many make the false assumption that there aren't many low carb alcoholic beverages available. Anything in moderation can be beneficial and even be low carb enough to avoid ruining a carb counting diet.
The most low carb alcohol would come from distilled spirits. The production and distillation of such beverages as whiskey and vodka does not produce any carbs, making it the best choice.
Other options include light beer, which has always been fairly low in carbs and the comparison between brands in terms of carbohydrates per bottle is too minuscule to notice, even though it sometimes appears on the bottle label.
Because alcohol itself is not a carbohydrate, many could consider low carb alcohol an easy thing to come by, but the process to produce the alcohol or other ingredients in the finished product can add carbohydrates to the consumable product. The alcohol in beer is produced by fermenting natural sugars found in malted barley. The sugars from the malt are turned into alcohol by the yeast added to the beer, the grain used in the brewing process contains carbohydrates and the sugar in the grain creates the alcohol and carbonation found in beer. Light beer contains fewer carbohydrates and less alcohol than regular beer and always has contained less of each, making it a reasonable choice for consuming low carb alcohol.
Distilled liquors like rum and vodka have zero carbs because the alcohol produced during the distillation process is ethyl alcohol, which is a zero carb liquid. This would make straight distilled products a great choice for low carb alcohol, however adding flavorings and other ingredients to a mixed drink can push the carbs through the roof.
The best choice for low carb alcohol is to consume in moderation. Doing this will allow you to enjoy beverages and count carbs in the process. While light beer and distilled liquor are the lowest per serving in carbohydrates, the amount consumed and any add-ins used in these drinks once in the hands of the consumer can push them out of the low carb alcohol category.