Published: 19.10.2022.
Updated: 14.04.2023.
Type of product 1 March 2019 1 August 2019 1 March 2020 1 March 2021 1 July 2022
EUR
Wine per 100 litres 101 101 106 111 111
55,5 2
Fermented beverages up to 6° per 100 litres 64 64 64 64 64
32 3
Fermented beverages over 6° per 100 litres 101 101 106 111 111
55,5 4
Intermediate products up to 15° per 100 litres 101 101 106 111 111
55,5 5
Intermediate products 15°-22° per 100 litres 168 168 176 185 185
92,5 6
All others per 100 litres absolute alcohol 1 840 1 564 1 642 1 724 1 724
920* 782* 821* 862* 862 7
Beer per 100 litres 7.40 per % by volume, 7.40 per % by volume, 7.80 per % by volume, 8.20 per % by volume, 8.20 per % by volume,
but not less than 13.60 but not less than 13.60 but not less than 14.40 but not less than 15.20 but not less than 15.20
Small breweries for the 10 000 hl of beer produced during the calendar year
3.70 per % by volume, 3.70 per % by volume, 3.90 per % by volume, 4.10 per % by volume, 4.10 per % by volume,
but not less than 13.60 but not less than 13.60 but not less than 14.40 but not less than 15.20 but not less than 15.20
             
* From 1 March 2019 to 30 June 2022, a rate of 50% is applied to other alcoholic beverages produced by small alcoholic beverage distilleries.
** From 1 July 2022 rate of 50% is applied to alcoholic bevareges  produced by merchant who received excise duty certificate
 for independent small producer of alcoholic beverages (Council Directive 92/83/EEC – Article 23a) acording the Law "On Excise Duties"		  

 

Account for tax payment:    
Receiver:  Valsts ieņēmumu dienests
Beneficiary registration number: 90000069281
Bank account: LV33TREL1060000300000
Bank name: Valsts kase
SWIFT Code/BIC: TRELLV22

Excise Duty Rates in euros

Type (per)

1 January 2019

1 July 2019

1 January 2020

1 January 2021

1 March 2021

1 January 2022

1 January 2023

Cigarettes (1000)

74.60+20%* but not less than 109.20

78.70+20%*

but not less than 114.70

 

92.50+15%* but not less than 121.40

98+15%* but not less than 128.40

104+15%* but not less than 135.90

Cigars and cigarillos (1000)

88

115.20

104.70

115.20

126.70

Fine-cut rolling tobacco (1000 g)

70

75

80.25

85.90

91.90

Other smoking tobacco (1000 g)

Tobacco leaves (1000 g)

Heated tobacco (1000 g)

70

75

160

207

218

*percent of the maximum retail price

Account for tax payment:

  

Receiver:

Valsts ieņēmumu dienests

Beneficiary registration number:

90000069281

Bank account:

LV33TREL1060000300000

Bank name:

Valsts kase

SWIFT Code/BIC:

TRELLV22

Excise Duty Rates in euros

Oil product type as of 1 Jan 2018 as of 1 Jan 2020 as of 1 Feb 2021 as of 1 July 2021
(EUR)
Unleaded petrol (per 1000 l)1 476 509 509 509
Unleaded petrol, ethyl alcohol added
(70- 85%) (per 1000 l)		 142,8 152,7 360,00 360,00
Leaded petrol (per 1000 l) 594 594 594 594
Diesel fuel (per 1000 l)2 372 414 414 414
Petroleum (per 1000 l)
Fuel oil (per 1000 l)3
Fuel oil (per 1000 kg) 15,65 15,65 15,65 15,65

Marked fuel (per 1000 l)		 56,91 56,91 56,91 60
Marked fuel (bio 5%) (per 1000 l) 21,34 21,34 21,34
Diesel fuel (per 1000 l) agricultural use4 55,80 as of 01.07.2018 62,10 62,10 62,10
Biodiesel/paraffinic diesel (per 1000 l)5 0 0 330,00 330,00
Marked biodiesel/paraffinic diesel (per 1000 l)6 - - - 21
Petroleum gases and other gaseous hydrocarbons (per 1000 kg)7 244 285 285 285

Account for tax payment:

  

Receiver:

Valsts ieņēmumu dienests

Beneficiary registration number:

90000069281

Bank account:

LV33TREL1060000300000

Bank name:

Valsts kase

SWIFT Code/BIC:

TRELLV22
1 incl. unleaded petrol to which ethyl alcohol of agricultural origin has been added and which has been dehydrated (with an alcoholic strength of not less than 99,5% vol.) and an absolute alcoholic strength of 10,0% vol. of the total quantity of products.
2  until 31.01.2021, incl. diesel fuel (bio) in which biodiesel or rapeseed oil accounts for 7-30% (excluding) of the total amount of petroleum products and biodiesel not derived from rapeseed oil;
   as of 01.02.2021, incl. diesel fuel (bio) in which biodiesel derived entirely from biomass or paraffinised diesel derived from biomass represents 7-30% (excluding) of the total amount of petroleum products.
3 for fuel oil with a colorimetric index of less than 2.0 and a kinematic viscosity of less than 25 mm²/s at 50°C, its substitutes and components.
4 if it is marked in accordance with Section 28 of the Law and used in accordance with the type, objectives and conditions referred to in Section 18, Paragraph five of the Law (for the production of agricultural products, processing of agricultural land, as well as cranberries or blueberries and land under fish ponds, provided that a minimum income from agricultural production is ensured):
 until 31.01.2021, diesel fuel and diesel fuel to which biodiesel from rapeseed has been added;
 as of 01.02.2021, diesel fuel and diesel fuel to which biodiesel derived entirely from biomass or paraffinised diesel derived from biomass has been added.
5 until 31.01.2021, biodiesel produced entirely from rapeseed oil and rapeseed oil sold or used as heating fuel or fuel;
  as of 01.02.2021, biodiesel produced entirely from biomass and paraffinised diesel produced from biomass sold or used as а fuel.
6 if sold or used as heating fuel.
7 if delivered for use as heating fuel - 0 EUR.

Type of product

EUR

Coffee (per 100 kg)

142,29

Account for tax payment:

  

Receiver:

Valsts ieņēmumu dienests

Beneficiary registration number:

90000069281

Bank account:

LV33TREL1060000300000

Bank name:

Valsts kase

SWIFT Code/BIC:

TRELLV22
Type of product until 31 December
2021		 from 1 January
2022
EUR
Non-alcoholic beverages with a sugar content of up to 8 grams (excluding) per 100 millilitres per 100 litres 7,4 7,40
with a sugar content from 8 grams (including) per 100 millilitres 14,00
Account for tax payment:    
Receiver:  Valsts ieņēmumu dienests
Beneficiary registration number: 90000069281
Bank account: LV33TREL1060000300000
Bank name: Valsts kase
SWIFT Code/BIC: TRELLV22

Type of product

From 1 July 2016 to 31 December 2020

From 1 January 2021

From 1 January 2022

From 1 January 2023

EUR

Liquids used in electronic cigarettes, including components for their preparation

per 1 ml of liquid

+

per 1 mg of nicotine

0,01

+

0,005

-

per 1 ml of liquid

-

0,12

0,16

0,20

Account for tax payment:

  

Receiver:

Valsts ieņēmumu dienests

Beneficiary registration number:

90000069281

Bank account:

LV33TREL1060000300000

Bank name:

Valsts kase

SWIFT Code/BIC:

TRELLV22

Type of product

From 1 January 2021

From 1 January 2022

From 1 January 2023

EUR

Tobacco substitutes*

per 1 000 grams

 

80,00

100,00

120,00

Account for tax payment:

  

Receiver:

Valsts ieņēmumu dienests

Beneficiary registration number:

90000069281

Bank account:

LV33TREL1060000300000

Bank name:

Valsts kase

SWIFT Code/BIC:

TRELLV22

*A new excise product as of 1 January 2021

Purpose (per MWh in EUR)

Until 31 December 2020

1 January 2021

1 January 2026

For use as heating fuel

1.65

For use as transportation fuel

9.64

1.91

10

For use in industrial production and related processes, for primary processing of agricultural raw materials, and for ensuring the necessary climate in the premises of these processes

0.55

Account for tax payment:

  

Receiver:

Valsts ieņēmumu dienests

Beneficiary registration number:

90000069281

Bank account:

LV33TREL1060000300000

Bank name:

Valsts kase

SWIFT Code/BIC:

TRELLV22