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Ministry of Finance
of the Republic of Latvia
1 Smilsu st., Riga
LV-1919, Latvia

P.: +371-67095405
F.: +371-67095503
E-mail: pasts@fm.gov.lv
info@fm.gov.lv

Excise Duty

Excise duty rates for alcoholic beverages, EUR

Product

01.08.2015.

01.03.2016.

01.03.2017.

01.03.2018.

Wine, per 100 litres

70

74

78

82

Fermented products, per 100 litres (depending on alcohol content):

 

 

 

 

not exceeding 6 per cent

64

64

64

64

from 6 per cent

70

74

78

82

Intermediate products, per 100 litres (depending on alcohol content):

 

 

 

 

not exceeding 15 percent

70

74

78

82

from 15 to 22 percent

110

120

130

135

Other alcoholic beverages (ethyl alcohol)

1360

1400

1450

1500

Beer, per hectolitre/degree of alcohol of finished product

3.81

4.23

4.55

4.87

Beer, per hectolitre/degree of alcohol of finished product

1.92

2.14

2.256

2.48

1no less than 7.4 EUR per 100 litres of beer

2for first 10 000 hl per year for small breweries (no less than 7.4 EUR per 100 litres of beer)

3no less than 7.8 EUR per 100 litres of beer

4for first 10 000 hl per year for small breweries (no less than 7.8 EUR per 100 litres of beer)

5no less than 8.2 EUR per 100 litres of beer

6for first 10 000 hl per year for small breweries (no less than 8.2 EUR per 100 litres of beer)

7no less than 8.6 EUR per 100 litres of beer

8for first 10 000 hl per year for small breweries (no less than 8.6 EUR per 100 litres of beer)

 

Excise duty rates for tobacco products, EUR

Product

01.01.2014.

01.07.2014.

01.07.2015.

01.07.2016.

01.07.2017.

01.07.2018.

Cigarettes:

 

 

 

 

 

 

  minimum duty level per 1000 cigarettes

79.68

85.6

89.8

93.7

99

103,5

  specific tax, per 1000 items

39.84

51.8

54.2

56.2

67

69,5

  ad valorem, %

33.5

25.0

25.0

25.0

20.0

20.0

 

 

Product

01.01.2015.

01.01.2016.

01.01.2017.

01.01.2018.

01.01.2019.

Cigars and cigarillos, per 1000 items

39.84

42.69

58

73

88

Fine cut smoking tobacco, per 1000 grams

55.49

58

62

66

70

Other smoking tobacco, per 1000 grams

55.49

58

62

66

70

Other tobacco product (raw tobacco), per 1000 grams

55.49

(from 01.04.2015)

58

62

66

70

 

 

Product

From 01.03.2016.

01.01.2017.

01.01.2018.

01.01.2019.

Heated tobacco, per 1000 grams

62

62

66

70

 

 

Product

From

01.07.2016.

01.01.2017.

Liquids for e-cigarettes:

 

 

per ml of liquid of e-cigarettes

0.01

0.01

per mg of nicotine

0.005

0.005

 

 

 

 

 

 

 

 

 

 

 

 

Excise duty rates for mineral oils, EUR

Product

01.01.2015.

01.01.2016.

01.01.2017.

Unleaded petrol, per 1000 litres

411.21

436

436

Leaded petrol, per 1000 litres

455.32

455.32

455.32

Gas oil, kerosene,  per 1000 litres

332.95

341

341

Petrol with bioethanol 5%, per 1000 litres

411.21

436

436

Petrol with bioethanol 70%-85%, per 1000 litres

123.36

131

131

Gas oil with biofuel, per 1000 litres

332.95

341

341

Biofuel (rape seed oil or biodiesel obtained from rape seed oil) used as motor fuel or heating fuel, per 1000 litres

0

0

0

Heavy fuel oil, per 1000 kg

15.65

15.65

15.65

Liquid petroleum gases (LPG), per 1000 kg

161

206

206

LPG for heating purposes, per 1000 kg

0

0

0

Marked mineral oils for heating purposes, per 1000 litres

56.91

56.91

56.91

Marked mineral oils (with biofuel at least 5%) for heating purposes, per 1000 litres

21.34

21.34

21.34

Gas oil which is marked and used in agricultural machinery for agricultural production, processing of agricultural land, as well as a forest or swamp to land, where cultivated cranberries or blueberries, and used of land under fishing ponds, per 1000 litres

 

501

 

50

 

50

1From 1th July 2015 the reduced excise duty rate will be applied for gas oil which is marked and used in agricultural machinery for agricultural production, processing of agricultural land, as well as a forest or swamp to land, where cultivated cranberries or blueberries, and used of land under fishing ponds

 

Excise duty rates for natural gas, EUR

Product

01.01.2016.

01.01.2017.

Natural gas used for heating purposes, per 1000 m3

17.07

17.07

Natural gas used as motor fuel, per 1000 m3

99.60

99.60

Natural gas used for industrial purposed, per 1000 m3

5.65

5.65

 

 

 

 

 

 

 

Excise duty rates for non-alcoholic beverages and coffee, EUR

Product

01.01.2016.

01.01.2017.

Non-alcoholic drinks, per 100 litres

7,40

7.40

Coffee, per 100 kg

142,29

142.29

 

 

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CONTACTS

Tālrunis uzziņām: 67095405

Lietvedības tālrunis: 67095578

Fakss: 67095503

E-pasts: info@fm.gov.lv

Adrese: Smilšu iela 1, Rīga, LV-1919, Latvija