Updated: 25.03.2024.
Type of alcoholic beverage per 100 litres |
as of 1 March 2021 |
as of 1 July 2022*** |
as of 1 March 2024 |
as of 1 March 2025 |
as of 1 March 2026 |
EUR |
|||||
Wine |
111 |
111 |
122 |
134 |
148 |
55,5 |
61 |
67 |
74 |
||
Fermented beverages up to 6o |
64 |
64 |
70 |
77 |
85 |
32 |
35 |
38,5 |
42,5 |
||
Fermented beverages 6o and over |
111 |
111 |
122 |
134 |
148 |
55,5 |
61 |
67 |
74 |
||
Intermediates up to 15o |
111 |
111 |
122 |
134 |
148 |
55,5 |
61 |
67 |
74 |
||
Intermediates 15o - 22o |
185 |
185 |
203 |
222 |
224 |
92,5 |
101,5 |
111 |
112 |
||
Other alcoholic beverages (a/a) |
1724 |
1724 |
1862 |
1995 |
2053 |
862* |
862 |
931 |
997,5 |
1026,5 |
|
Beer (100 l) |
8,20 for each percentage by volume, but not less than 15,20/100 l |
8,20 for each percentage by volume, but not less than 15,20/100 l |
9,00 for each percentage by volume, but not less than 16,70/100 l |
9,80 for each percentage by volume, but not less than 18,10/100 l |
10,80 for each percentage by volume, but not less than 20,00/100 l |
Small breweries ** |
|||||
4,10 for each percentage by volume, but not less than 15,20/100 l |
4,10 for each percentage by volume, but not less than 15,20/100 l |
4,50 for each percentage by volume, but not less than 16,70/100 l |
4,90 for each percentage by volume, but not less than 18,10/100 l |
5,40 for each percentage by volume, but not less than 20,00/100 l |
Amendments to the law "On Excise Duties" adopted 21.12.2023
* From 1 March 2019 to 30 June 2022, a rate of 50% was applied to other alcoholic beverages produced by small alcoholic beverage manufacturers.
** Until 30 June 2022 for beer produced in independent small breweries for the first 10 000 hectolitres of beer produced in a calendar year
*** As of 1 July 2022, SRS certified independent small producers who do not exceed the production volume limit specified and enterprises that import alcoholic beverages from certified independent small breweries of another European Union Member State may apply the reduced excise duty rate of 50%.
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 | ||||||||||||||||||
|
||||||||||||||||||||||
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 |
Name: Vienotais nodokļu konts
Recipient: Valsts budžets (VID)
Registration No: 90000010008
Receiving authority: Valsts kase
BIC code: TRELLV22
Account number: LV33TREL1060000300000