Updated: 02.04.2024.
|
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%.
| Type of tobacco product | as of 1 January 2021 | as of 1 March 2021 | as of 1 January 2022 | as of 1 January 2023 | as of 1 March 2024 | as of 1 January 2025 | as of 1 January 2026 |
| EUR | |||||||
| Cigarettes (1000 cigarettes) | 78,70+20%*, but not less than 114,70 |
92,50+15%*, but not less than 121,40 | 98,00+15%*, but not less than 128,40 | 104.00+15%*, but not less than 135,90 | 119.60+15%*, but not less than 156.30 | 131,60+15%*, but not less than 171,90 | 144,80+15%*, but not less than 189,10 |
| Cigars and cigarillos (1000 pcs.) | 104,70 | 115,20 | 126,70 | 164,70 | 202,70 | 240,00 | |
| Finely chopped tobacco for winding cigarettes (1000 g) | 80,25 | 85,90 | 91,90 | 105,70 | 116,30 | 127,90 | |
| Other smoking tobacco (1000 g) | |||||||
| Tobacco leaves (1000 g) | |||||||
| Heating tobacco (1000 g) | 160,00 | 207,00 | 218,00 | 251,00 | 276,00 | 304,00 | |
Amendments to the law "On Excise Duties" adopted 21.12.2023
* percentage of the maximum retail price
Units of measurement: pcs. - pieces; g - grams
| Type of petroleum product per 1000 litres | as of 1 February 2021 | as of 1 July 2021 | as of 1 March 2024 | as of 1 January 2025 | as of 1 January 2026 |
| EUR | |||||
| Unleaded petrol1 | 509 | 509 | 509 | 509 | 509 |
| Unleaded petrol to which ethyl alcohol is added (70-85%) | 360 | 360 | 360 | 360 | 360 |
| Leaded petrol | 594 | 594 | 594 | 594 | 594 |
| Diesel fuel2 | 414 | 414 | 414 | 414 | 414 |
| Kerosene | |||||
| Fuel oil3 | |||||
| Fuel oil (per 1000 kg) | 15,65 | 15,65 | 15,65 | 15,65 | 15,65 |
| Labelled fuel | 56,91 | 60 | 60 | 60 | 60 |
| Labelled fuel (bio) | 21,34 | ||||
| Diesel fuel for farmers4 | 62,1 | 62,1 | 62,1 | 62,1 | 62,1 |
| Biodīzeļdegviela/perafinizēta dīzeļdegviela5 | 330 | 330 | 330 | 330 | 330 |
| Marķētā biodīzeļdegviela/perafinizēta dīzeļdegviela6 | - | 21 | 21 | 21 | 21 |
| Marked fuel for use in free ports and SEZs7 | 56,91 | 60 | 148 | 236 | 324 |
| Marked fuel for use in free ports and SEZs (bio) | 21,34 | ||||
| Petroleum gases and other gaseous hydrocarbons (per 1000 kg)8 | 285 | 285 | 285 | 285 | 285 |
Amendments to the law "On Excise Duties" adopted 21.12.2023
| 1 incl. unleaded petrol if bioethanol has been added | |||||
| 2 incl. diesel fuel to which biodiesel wholly produced from biomass or parafinised diesel produced from biomass has been added | |||||
| 3 for fuel oil with a colometric index of less than 2,0 and a kinematic viscosity of less than 25 mm²/s at 50 °C and its substitute products and components | |||||
| 4 - if it is marked as per Section 28 of the Law and is used with the type, purposes and conditions referred to in Section 18, Paragraphs five and six of the Law - incl. diesel fuel to which biodiesel wholly produced from biomass or parafinised diesel produced from biomass has been added |
|||||
| 5 biodiesel wholly produced from biomass and parafinised diesel produced from biomass, marketed or used as fuel | |||||
| 6 if sold or used as heating fuel | |||||
| 7 incl.in case of the addition of biodiesel wholly from biomass or parafinised diesel produced from biomass | |||||
| 8 if supplied for use as fuel - EUR 0 |
|
Type of product |
EUR |
|
Coffee (per 100 kg) |
142,29 |
| Type of product | until 31 December 2021 | as of 1 January 2022 | as of 1 March 2024 | as of 1 January 2026 | ||
| EUR | ||||||
| Non-alcoholic beverages | with sugar content less than 8 grams per 100 millilitres | per 100 litres | 7,40 | 7,40 | ||
| with sugar content of 8 grams and over per 100 millilitres and energy drinks |
14,00 | 17,50 | 21,00 | |||
Amendments to the law "On Excise Duties" adopted on 21.12.2023
| Type of product | as of 1 January 2021 | as of 1 January 2022 | as of 1 January 2023 | as of 1 March 2024 | as of 1 January 2025 | as of 1 January 2026 | |
| EUR | |||||||
| Liquid used in electronic smoking devices and ingredients used for its preparation* | per 1 millilitre | 0,12 | 0,16 | 0,20 | 0,24 | 0,29 | 0,35 |
Amendments to the law "On Excise Duties" adopted on 21.12.2023
*As of 1 January 2021, excise duty is also applied to ingredients used in the preparation of liquid for electronic smoking devices
| Type of product | as of 1 January 2021 | as of 1 January 2022 | as of 1 January 2023 | as of 1 March 2024 | as of 1 January 2025 | as of 1 January 2026 | |
| EUR | |||||||
| Tobacco substitutes* | per 1000 grams | 80,00 | 100,00 | 120,00 | 138,00 | 151,80 | 167,00 |
Amendments to the law "On Excise Duties" adopted on 21.12.2023
*subject to excise duty as of 1 January 2021
| Type of product | as of 1 January 2021 | as of 1 March 2024 | as of 1 January 2026 | |
| Natural gas | EUR | |||
| for use as heating fuel | per 1 MWh | 1,65 | ||
| for use as fuel | 1,91 | 1,91 | 10,00 | |
| 9,64* | ||||
| for use as fuel in industrial production and other production-related processes, operation of technological equipment for pre-processing of agricultural raw materials, and ensuring necessary climate in industrial production and agricultural raw material pre-processing premises | 0,55 | |||
Amendments to the law "On Excise Duties" adopted on 21.12.2023
*Section 172 of the Transitional Provisions of the law "On Excise Duty"
Units of measurement: MWh - megawatt-hours
Name: Vienotais nodokļu konts
Recipient: Valsts budžets (VID)
Registration No: 90000010008
Receiving authority: Valsts kase
BIC code: TRELLV22
Account number: LV33TREL1060000300000