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 tobacco products, EUR
Product |
01.07.2015. |
01.07.2016. |
01.07.2017. |
01.07.2018. |
From 01.07.2019. |
Cigarettes: |
|
|
|
|
|
minimum duty level per 1000 cigarettes |
89.8 |
93.7 |
99 |
109.2 |
114.7 |
specific tax, per 1000 items |
54.2 |
56.2 |
67 |
74.6 |
78.7 |
ad valorem, % |
25 |
25 |
20 |
20 |
20 |
Product |
01.01.2016. |
01.01.2017. |
01.01.2018. |
01.01.2019. |
01.01.2020. |
Cigars and cigarillos, per 1000 items |
42.69 |
58 |
73 |
88 |
95.2 |
Fine cut smoking tobacco, per 1000 grams |
58 |
62 |
66 |
70 |
75 |
Other smoking tobacco, per 1000 grams |
58 |
62 |
66 |
70 |
75 |
Other tobacco product (raw tobacco), per 1000 grams |
58 |
62 |
66 |
70 |
75 |
Heated tobacco, per 1000 grams |
62 (From 01.03.2016.) |
62 |
66 |
70 |
75 |
Product |
From 01.07.2016. |
Liquids for e-cigarettes: |
|
per ml of liquid of e-cigarettes |
0.01 |
per mg of nicotine |
0.005 |
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 |
Excise duty rates for natural gas, EUR
Product |
Until 31.03.2017. per 1000 m3 |
From 01.04.2017. per MWh |
Natural gas used for heating purposes |
17.07 |
1.65 |
Natural gas used as motor fuel |
99.60 |
9.64 |
Natural gas used for industrial purposed |
5.65 |
0.55 |
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 |