Excise duty rates for tobacco products, EUR

Product

From

01.07.2019.

until

28.02.2021

01.03.2021.

01.01.2022.

 

01.01.2023.

Cigarettes:

  minimum duty level per 1000 cigarettes

114.7

121.4

128.4

135.9

  specific tax, per 1000 items

78.7

92.5

98

104

  ad valorem, %

20.0

15.0

15.0

15.0

 

 

Product

01.01.2020.

01.01.2021.

01.01.2022.

01.01.2023.

Cigars and cigarillos, per 1000 items

95.2

104.7

115.2

126.7

Fine cut smoking tobacco, per 1000 grams

75

80.25

85.9

91.9

Other smoking tobacco, per 1000 grams

75

80.25

85.9

91.9

Other tobacco product (raw tobacco), per 1000 grams

75

80.25

85.9

91.9

Heated tobacco, per 1000 grams

75

160

207

218

 

 

Excise duty rates for liquids and components for e-cigarettes and novel products, EUR

Product

From

01.07.2016.

until

31.12.2020.

01.01.2021.

01.01.2022.

01.01.2023.

Liquids for e-cigarettes:

per ml of liquid of e-cigarettes

0.01

-

-

-

per mg of nicotine

0.005

-

-

-

Liquids and components for e-cigarettes per ml

-

0.12

0.16

0.20

 

 

Product

01.01.2021.

01.01.2022.

01.01.2023.

Novel products per 1000 g

80

100

120

 

 

Excise duty rates for natural gas, EUR

Product

Until 31.03.2017. per 1000 m3

From 01.04.2017. per MWh

01.01.2018. per MWh

Until 31.12.2020.

From 01.01.2021. until 31.12.2025.

From 01.01.2026.

Natural gas used for heating purposes

17.07

1.65

1.65

-

-

-

Natural gas used as motor fuel

99.60

9.64

9.64

9.64

1.91

10

Natural gas used for industrial purposed

5.65

0.55

0.55

-

-

-

 

Excise duty rates for alcoholic beverages, EUR

Product

01.03.2017.

01.03.2018.

2019

01.03.2020.

01.03.2021.

 

 

 

01.03.

01.08.

 

 

Wine, per 100 litres

78

92

101

101

106

111

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

 

 

 

 

 

 

not exceeding 6 per cent

64

64

64

64

64

64

from 6 per cent

78

92

101

101

106

111

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

 

 

 

 

 

 

not exceeding 15 percent

78

92

101

101

106

111

from 15 to 22 percent

130

150

168

168

176

185

Other alcoholic beverages (ethyl alcohol), per 100 litres of absolute alcohol

1450

1670

1840

1564

1642

1724

Other alcoholic beverages – small distilleries, per 100 litres of absolute alcohol

920

782

821

862

Beer, per hectolitre/degree of alcohol of finished product

4.51

6.83

7.45

7.45

7.87

8.29

Beer – small breweries, per hectolitre/degree of alcohol of finished product

2.252

3.44

3.76

3.76

3.98

4.110

1no less than 8.2 EUR per 100 litres of beer

2for first 10 000 hl per year for small breweries (no less than 8.2 EUR per 100 litres of beer)

3no less than 12.5 EUR per 100 litres of beer

4for first 10 000 hl per year for small breweries (no less than 12.5 EUR per 100 litres of beer)

5no less than 13.6 EUR per 100 litres of beer

6for first 10 000 hl per year for small breweries (no less than 13.6 EUR per 100 litres of beer)

7no less than 14.4 EUR per 100 litres of beer

8for first 10 000 hl per year for small breweries (no less than 14.4 EUR per 100 litres of beer)

9no less than 15.2 EUR per 100 litres of beer

10for first 10 000 hl per year for small breweries (no less than 15.2 EUR per 100 litres of beer)

 

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

Product

From 01.01.2016.

Non-alcoholic drinks, per 100 litres

7.40

Coffee, per 100 kg

142.29

 

Excise duty rates for mineral oils, EUR

Product

01.01.2017.

01.01.2018.

01.01.2020.

Unleaded petrol, per 1000 litres

436

476

509

Leaded petrol, per 1000 litres

455.32

594

594

Gas oil, kerosene,  per 1000 litres

341

372

414

Petrol with bioethanol 5-10%, per 1000 litres

436

476

509

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

130.8

142.8

152.7

Gas oil with biofuel, per 1000 litres

341

372

414

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

206

244

285

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

50

55.8

 

62.1