Excise duty rates

 Published: 16.03.2021. 15.57


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  • Alcoholic beverages and beer
    • Excise Duty Rates (3-year) in euros
       

      Type (per 100 litres)

      1 March 2018

      1 March 2019

      1 August 2019

      1 March 2020

      1 March 2021

      Wine

      92

      101

      101

      106

      111

      Fermented beverages up to 6°

      64

      64

      64

      64

      64

      Fermented beverages over 6°

      92

      101

      101

      106

      111

      Intermediate products up to 15°

      92

      101

      101

      106

      111

      Intermediate products 15°-22°

      150

      168

      168

      176

      18

      All others

      1 670

      1 840

      1 564

      1 642

      1 724

      920*

      782*

      821*

      862*

      Beer

      6.80 per % by volume,
      but not less than 12.50

      7.40 per % by volume,

      but not less than 13.60

      7.40 per % by volume,

      but not less than 13.60

      7.80 per % by volume,

      but not less than 14.40

      8.20 per % by volume,

      but not less than 15.20

      Small breweries for the first 10 000 hl of beer produced during the calendar year

      3.40 per % by volume,
      but not less than 12.50

      3.70 per % by volume,

      but not less than 13.60

      3.70 per % by volume,

      but not less than 13.60

      3.90 per % by volume,

      but not less than 14.40

      4.10 per % by volume,

      but not less than 15.20

      Deposit to State account: LV33TREL1060000300000

      * As of 1 March 2019, a rate of 50% is applied to other alcoholic beverages produced by small alcoholic beverage distilleries.

  • Tobacco products
    • 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

      Deposit to State account: LV33TREL1060000300000

      *percent of the maximum retail price

  • Oil Products
    • 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
      Payable to              
      Single tax account: LV33TREL1060000300000
      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.

 

  • Coffee
    • Type of product

      EUR

      Coffee (per 100 kg)

      142,29

      Deposit to State account: LV33TREL1060000300000

  • Non-alcoholic beverages
    • Type of product

      EUR

      Non-alcoholic beverages

       (per 100 litres)

      7,40

      Deposit to State account: LV33TREL1060000300000

  • Electronic cigarette liquids
    • 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

      Deposit to State account: LV33TREL1060000300000

  • Tobacco substitutes
    • 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

      Deposit to State account: LV33TREL1060000300000

       

       

       

       

       

       

       

       

      *A new excise product as of 1 January 2021

  • Natural gas
    • 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

      Deposit to State account: LV33TREL1060000300000