While Kahlúa is created by combining rum and arabica coffee beans, Bailey's Irish Cream recipe is whiskey-based. The ingredients for Bailey's include Irish whiskey, heavy cream, and cocoa. Both liqueurs offer a similar alcohol content, with Bailey's at 17% and Kahlúa at 20% alcohol-by-volume. Kahlúa is a dairy-free product but is not vegan. And while Bailey's is made from Irish whiskey distilled from gluten-containing grains, the final product is classified as gluten-free. Celiac patients on a strict gluten-free diet will need to use their best judgment and consult their doctor or nutritionist.