Publicēts: 25.10.2021.
Atjaunināts: 04.03.2026.

 

As of 1 March 2026, increase the excise duties rates at faster pace for other alcoholic beverages and slower pace for beer.

As of 1 January 2026, increase the excise duties rates by additional 5 per cent for tobacco products and similar by use products.

Excise duty rates for alcoholic beverages, EUR

Product

01.03.2025.

01.03.2026.

01.03.2027.

01.03.2028.

Wine, per 100 liters

134

148

155

171

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

67

74

77.5

85.5

Fermented products not exceeding alc. 6% vol, per 100 liters

77

85

89

98

Fermented products from alc. 6% vol, per 100 liters

134

148

155

171

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 alc. 6% vol, per 100 liters

38.5

42.5

44.5

49

 -   Fermented products from alc. 6% vol, per 100 liters

67

74

77.5

85.5

Intermediate products not exceeding alc. 15% vol, per 100 liters

159

192

202

226

Intermediate products alc. from 15 to 22% vol, per 100 liters

264

325

343

376

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 alc. 15% vol, per 100 litres

79.5

96

101

113

-    Intermediate products alc. from 15 to 22% vol, per 100 liters

132

162.5

171.5

188

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

1955

2084

2178

2276

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

977.5

1042

1089

1138

Beer, per hectoliter/degree of alcohol of finished product1

9.8

10.58

11.06

11.56

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

4.9

5.29

5.53

5.78

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

18.1

19.6

22

23.1

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

Excise duty rates for tobacco products, EUR

Product

01.01.2025.

01.01.2026.

01.01.2027.

01.01.2028.

Cigarettes:

  minimum duty level per 1000 cigarettes

171.9

197.7

227.4

261.5

  specific tax, per 1000 items

131.6

151.3

174

200.1

  ad valorem, %

15.0

Product

01.01.2025.

01.01.2026.

01.01.2027.

01.01.2028.

Cigars and cigarillos, per 1000 items

202.7

240

276

317

Fine cut smoking tobacco, per 1000 grams

116.3

134

154

177

Other smoking tobacco, per 1000 grams

116.3

134

154

177

Other tobacco product (raw tobacco), per 1000 grams

116.3

134

154

177

Heated tobacco, per 1000 grams

276

317

365

420

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

Product

01.01.2025.

01.01.2026.

01.01.2027.

01.01.2028.

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

0.29

0.35

0.40

0.46

Novel (tobacco substitute) products, per 1000 grams

151.8

175

201

231

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

Product

01.01.2025.

01.01.2026.

01.01.2028.

Non-alcoholic drinks, per 100 litres:

 

 

 

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

7.4

7.4

8

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

21

21

24

- energy drinks

21

21

26

Coffee, per 100 kg

142.29

142.29

142.29

Excise duty rates for oil products, EUR

Product

01.01.2025.

01.01.2026.

01.01.2028.

Unleaded petrol, per 1000 litres

532

555

555

Leaded petrol, per 1000 litres

617

640

640

Gasoil, light fuel oil, per 1000 litres

440.5

467

467

Kerosene, per 1000 litres

439

464

464

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

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

440.5

467

467

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

330

330

330

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

21

21

21

Heavy fuel oil, per 1000 kg

67.5

109

109

Liquid petroleum gases (LPG), per 1000 kg

314

343

343

LPG used as heating fuel, per 1000 kg

44

88

88

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

108.5

135

135

Marked mineral oils used for electricity production and combined heat and power production

 

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

236

324

467

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

66.08

70.05

70.05

1Gasoil (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 natural gas, EUR

Product

01.01.2025.

01.01.2026.

01.01.2027.

Natural gas used as motor fuel, per 1 MWh

3.63

13.45

13.45

Natural gas used as fuel by all other consumers, including households, per 1 MWh

3.80

5.95

5.95

Natural gas used as fuel by end-users already participating in the ETS, per 1 MWh

2.08

2.51

2.94

Natural gas used for heating in industry, per 1 MWh

2.57

4.60

4.60

Natural gas used for heating in agriculture, per 1 MWh

0.85

1.16

1.47