Excise duty rates for tobacco products, EUR

Product

01.01.2023.

01.03.2024.

01.01.2025.

01.01.2026.

Cigarettes:

  minimum duty level per 1000 cigarettes

135.9

156.3

171.9

189.1

  specific tax, per 1000 items

104

119.6

131.6

144.8

  ad valorem, %

15.0

 

Product

01.01.2023.

01.03.2024.

01.01.2025.

01.01.2026.

Cigars and cigarillos, per 1000 items

126.7

164.7

202.7

240

Fine cut smoking tobacco, per 1000 grams

91.9

105.7

116.3

127.9

Other smoking tobacco, per 1000 grams

91.9

105.7

116.3

127.9

Other tobacco product (raw tobacco), per 1000 grams

91.9

105.7

116.3

127.9

Heated tobacco, per 1000 grams

218

251

276

304

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

Product

01.01.2023.

01.03.2024.

01.01.2025.

01.01.2026.

Liquids for e-cigarettes  and components for e-cigarettes, per ml

0.20

0.24

0.29

0.35

Novel (tobacco substitute) products, per 1000 grams 120 138 151.8 167

Excise duty rates for natural gas, EUR

Product

From 01.01.2018. per MWh

From

01.01.2021. until 31.12.2025. per MWh

From 01.03.2024. until 31.12.2025. per MWh

From 01.01.2026. per MWh

Natural gas used for heating purposes

1.65

Natural gas used as motor fuel

9.64

1.91

-

 

 

10

Natural gas used as motor fuel (if trader has reached de minimis threshold)

-

-

9.64

Natural gas used for industrial purposes

0.55

0.551

1Starting from 01.08.2021. the reduced excise duty rate shall be applied in accordance with the provisions of Section 15.1, Paragraph four of the Law On Excise Duties

Excise duty rates for oil products, EUR

Product

01.01.2023.

01.03.2024.

01.01.2025.

01.01.2026.

Unleaded petrol, per 1000 litres

509

509

509

509

Leaded petrol, per 1000 litres

594

594

594

594

Gasoil, kerosene, light fuel oil, per 1000 litres

414

414

414

414

Petrol and mixture of ethyl alcohol, where the content of the ethyl alcohol added is from 70 to 85 per cent by volume of the total quantity of products (E85), per 1000 litres

360

360

360

360

Gasoil with biofuel acquired from biomass or paraffined diesel fuel acquired from biomass, per 1000 litres

414

414

414

414

Biofuel (acquired from biomass or paraffined diesel fuel acquired from biomass) used as motor fuel, per 1000 litres

330

330

330

330

Biofuel (acquired from biomass or paraffined diesel fuel acquired from biomass) used as heating fuel, per 1000 litres

21

21

21

21

Heavy fuel oil, per 1000 kg

15.65

15.65

15.65

15.65

Liquid petroleum gases (LPG), per 1000 kg

285

285

285

285

LPG used as heating fuel, per 1000 kg

0

0

0

0

Marked mineral oils (also containing biofuel) used as heating fuel, per 1000 litres

60

60

60

60

Marked mineral oils (also containing biofuel) used is free ports and special economic zones, per 1000 litres

60

148

236

324

Gasoil1 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 for the treatment of land under fishing ponds, per 1000 litres

62.1

62.1

62.1

62.1

1 Gasoil (diesel fuel) and gas oil (diesel fuel) to which biodiesel acquired from biomass or paraffined diesel fuel acquired from biomass has been added.

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

Product

From 01.01.2022.

From 01.03.2024.

From 01.03.2026.

Non-alcoholic drinks, per 100 litres:

 

 

 

 - with a sugar content not exceeding 8 grams (not including) per 100 millilitres

7.4

7.4

7.4

 - with a sugar content from 8 grams (inclusive) per 100 millilitres and energy drinks

14

17.5

21

Coffee, per 100 kg

142.29

142.29

142.29

Excise duty rates for alcoholic beverages, EUR

Product

01.01.2023.

From 01.03.2024.

From 01.03.2025.

From 01.03.2026.

Wine, per 100 liters

111

122

134

148

Wine - independent average wine producer, for 100 hectoliters of wine or small distilleries, for 150 hectoliters of wine

55.5

61

67

74

Fermented products not exceeding 6 per cent, per 100 liters

64

70

77

85

Fermented products from 6 per cent, per 100 liters

111

122

134

148

Fermented beverages – the independent average producer of

fermented beverages, for 1500 hectoliters of fermented

beverages or small distilleries, for 150 hectoliters

of fermented beverages:

  • Fermented products not exceeding 6 per cent, per 100 liters

32

35

38.5

42.5

 -   Fermented products from 6 per cent, per 100 liters

55.5

61

67

74

Intermediate products not exceeding 15 percent, per 100 liters

111

122

134

148

Intermediate products from 15 to 22 percent, per 100 liters

185

203

222

244

Intermediate products - the independent average producer of

intermediate products, for 80 hectoliters of intermediate

products or the small distilleries, for 10 hectoliters

of intermediate products:

  • Intermediate products not exceeding 15 percent, per 100 litres

55.5

61

67

74

-    Intermediate products from 15 to 22 percent, per 100 liters

92.5

101.5

111

122

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

1724

1862

1955

2053

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

862

931

977.5

1026.5

Beer, per hectoliter/degree of alcohol of finished product1

8.2

9

9.8

10.8

Beer – independent small breweries for 10 thousand hectoliters of beer, per hectoliter/degree of alcohol of finished product1

4.1

4.5

4.9

5.4

Minimum amount of duty for beer (including beer of independent small breweries), per 100 liters

15.2

16.7

18

20

1Rate for beer or beer of independent small breweries, but not less than the minimum amount of duty set for beer.