Excise duty rates

 Published: 03.09.2018. 13.43


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Within the framework of the tax reform, the excise duty rate for all tobacco products, except cigarettes, and oil products is increased as of 1 January 2018. Excise duty rates for alcoholic beverages are increased as of 1 March 2018, whereas for cigarettes — as of 1 July 2018.

  • Alcoholic beverages and beer
    • Type of alcoholic beverage

      as of 1 March
      2017

      as of 1 March
      2018

      as of 1 March
      2019

      as of 1 March
      2020

      EUR

      EUR

      EUR

      EUR

      Wine
      (100 l)

      78,00

      92,00

      101,00

      111,00

      Fermented beverages up to 6o
      (100 l)

      64,00

      64,00

      64,00

      64,00

      Fermented beverages above 6o
      (100 l)

      78,00

      92,00

      101,00

      111,00

      Intermediate products up to 15o
      (100 l)

      78,00

      92,00

      101,00

      111,00

      Intermediate products from 15o to 22o (100 l)

      130,00

      150,00

      168,00

      185,00

      Other alcoholic beverages
      (100 l a/a)

      1 450,00

      1 670,00

      1 840,00

      2 025,00

      Account of the State basic budget revenues: LV85TREL1060000521000

      Beer
      (100 l)

      EUR 4.50 per volume percent,
      but no less than EUR 8.20 per 100 litres

      EUR 6.80 per volume percent, but no less than EUR 12.50 per 100 litres

      EUR 7.40 per volume percent, but no less than EUR 13.60 per 100 litres

      EUR 8.10 per volume percent, but no less than EUR 14.90 per 100 litres

      At small breweries *

      EUR 2.25 per 
      per volume percent, but no less than EUR 8.20 per 100 litres

      EUR 3.40 per volume percent, but no less than EUR 12.50 per 100 litres

      EUR 3.70 per volume percent, but no less than EUR 13.60 per 100 litres

      EUR 4.05 per volume percent, but no less than EUR 14.90 per 100 litres

      Account of the State basic budget revenues: LV51TREL1060000522000

      * For beer produced by small breweries in Latvia for the first 10 thousand of hectolitres of beer produced during one calendar year

      With the amendments to the Law On Excise Tax adopted on 27.07.2017

  • Tobacco products
    • Type of tobacco product

      as of 1 January
      2017

      as of 1 July
      2017

      as of 1 January
      2018

      as of 1 July
      2018

      as of 1 January
      2019

      as of 1 July
      2019

      as of 1 January
      2020

      EUR

      EUR

      EUR

      EUR

      EUR

      EUR

      EUR

      Cigarettes (per 1,000 cigarettes)

      56.20 + 25%*, but no less than EUR 93.70 per 1,000 cigarettes

      67.00 + 20%*, but no less than EUR 99.00 per 1,000 cigarettes

      67.00 + 20%*, but no less than EUR 99.00 per 1,000 cigarettes

      74.60 + 20%*, but no less than EUR 109.20 per 1,000 cigarettes

      74.60 + 20%*, but no less than EUR 109.20 per 1,000 cigarettes

      78.70 + 20%*, but no less than EUR 114.70 per 1,000 cigarettes

      78.70 + 20%*, but no less than EUR 114.70 per 1,000 cigarettes

      Cigars and cigarillos (per 1,000 pcs.)

      58,00

      58,00

      73,00

      73,00

      88,00

      88,00

      95,20

      Fine-cut tobacco intended for the rolling of cigarettes (per 1,000 g)

      62,00

      62,00

      66,00

      66,00

      70,00

      70,00

      75,00

      Other smoking tobacco (per 1,000 g)

      62,00

      62,00

      66,00

      66,00

      70,00

      70,00

      75,00

      Tobacco leaves (per 1,000 g)

      62,00

      62,00

      66,00

      66,00

      70,00

      70,00

      75,00

      Heated tobacco (1,000 g)

      62,00

      62,00

      66,00

      66,00

      70,00

      70,00

      75,00

      Account of the State basic budget revenues: LV80TREL1060000524000

      * per cent of the maximum retail selling price

      With the amendments to the Law On Excise Tax adopted on 27.07.2017

  • Oil products
    • Type of oil product

      as of 1 January
      2016

      as of 1 January
      2018

      as of 1 January
      2020

      EUR

      EUR

      EUR

      Unleaded petrol (per 1000 l)

      436,00

      476,00

      509,00

      Unleaded petrol with addition of ethyl alcohol (bio 5%) (per 1,000 l)1

      Unleaded petrol with addition of ethyl alcohol (E 85)* (per 1,000 l)2

      131,00
      (absolute alcohol content of 70 to 85 per cent by volume (inclusive))

      142.80
      (absolute alcohol content of 70 to 85 per cent by volume (inclusive))

      152,70
      (absolute alcohol content of 70 to 85 per cent by volume (inclusive))

      Leaded petrol (per 1,000 l)

      455,32

      594,00

      594,00

      Diesel fuel (per 1,000 l)

      341,00

      372,00

      414,00

      Bio diesel fuel (5%-30% (per 1,000 l))3

      Diesel fuel with addition of a bio-admixture of at least 30% (1,000 l)4

      Bio-diesel fuel (per 1,000 l)5

      0,00

      0,00

      0,00

      Kerosene (per 1,000 l)

      341,00

      372,00

      414,00

      Fuel oil (per 1,000 kg)

      15,65

      15,65

      15,65

      Fuel oil (per 1,000 l)6

      341,00

      372,00

      414,00

      Petroleum gases and other gaseous hydrocarbons (per 1,000 kg)7

      206,00

      244,00

      285,00

      Marked fuel (per 1,000 l)

      56,91

      56,91

      56,91

      Marked fuel (bio-admixture of 5%) (per 1,000 l)

      21,34

      21,34

      21,34

      Diesel fuel for farmers ** (per 1,000 l)8

      50,00

      55,80
      from 1 July 2018

      62,10

      Account of the State basic budget revenues: LV75TREL1060000527000

      * as of 1 January 2018, the duty for 1,000 litres is calculated at 30% of the rate for unleaded petrol

      ** as of 1 July 2018, the duty for 1,000 litres is calculated at 15% of the rate for diesel fuel

      1 ethyl alcohol which is derived from agricultural raw materials and which has been dehydrated (with alcohol content of at least 99.5 per cent by volume) and the content of the ethyl alcohol added constitutes 5.0 per cent by volume of the total quantity of products

      2 ethyl alcohol which is derived from agricultural raw materials and which has been dehydrated (with alcohol content of at least 99.5 per cent by volume) and the content of the ethyl alcohol added is from 70.0 to 85.0 per cent by volume of the total quantity of products

      3 biodiesel or rapeseed oil constitutes from 5 to 30 (not including) per cent by volume of the total amount of petroleum products

      4 biodiesel or rapeseed oil constitutes from at least 30 per cent by volume of the total amount of petroleum products

      5 biodiesel fuel fully derived from rapeseed oil and rapeseed oil sold or used as heating fuel or fuel

      6 for fuel oil, the colorimetric index of which is less than 2.0 and kinematic viscosity at 50oC is less than 25 mm2/s, the substitute products and components thereof

      7 if supplied for usage as heating fuel — EUR 0

      8 diesel fuel (gas oil) and diesel fuel (gas oil), to which biodiesel fuel derived from rapeseed oil is added and which is used in accordance with the method, purposes and conditions referred to in Section 18 Paragraph five of the Law On Excise Duty (for the production of agricultural products, cultivation of agricultural land, as well as for the cultivation of such forest or marshland where cranberries or blueberries are cultivated and for cultivation of land under fishing ponds, if the minimum revenue from the agricultural production is ensured) and labelled (marked) in accordance with Section 28 of this Law

      With the amendments to the Law On Excise Tax adopted on 27.07.2017

  • Other excise goods (non-alcoholic beverages, coffee, natural gas, liquids used in electronic cigarettes)
    • Product type Account of the State basic budget revenues EUR
      Coffee (per 100 kg)

      LV17TREL1060000523000

      142,29
      Non-alcoholic beverages (per 100 litres) 7,40

      Liquids used in electronic cigarettes*
      (0.01/ml of liquid+0.005/mg of nicotine)


      *as of 01.07.2016
      per 1 ml of liquid 0,01
      per 1 mg of nicotine 0,005
      Natural gas until 31.03.2017 as of 01.04.2017
      for usage as heating fuel

      LV12TREL1060000526000

      17.07
      (per 1,000 m3)
      1.65
      (per 1 MWh)
      for usage as fuel 99.60
      (per 1,000 m3)
      9.64
      (per 1 MWh)
      for usage as fuel in industrial production processes and other processes related to production and for running the technological equipment for the preprocessing of agricultural raw materials, and ensuring necessary technological climate in the premises of industrial production and preprocessing of agricultural raw materials 5.65
      (per 1,000 m3)
      0.55
      (per 1 MWh)
      Measurement units: MWh — megawatt hour; m3 — cubic metre