- Excise duty rates for alcoholic beverages, euro
|
Alcoholic beverage |
01.03. 2017 |
01.03. 2018 |
01.03. 2019 |
01.03. 2020 |
01.03. 2021 |
|
WINE, per 100 litres |
78 |
92 |
101 |
106 |
111 |
|
FERMENTED BEVERAGE (up to 6%), per 100 litres |
64 |
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|
FERMENTED BEVERAGE (above 6%), per 100 litres |
78 |
92 |
101 |
106 |
111 |
|
INTERMEDIATE PRODUCT (up to 15%), per 100 litres |
78 |
92 |
101 |
106 |
111 |
|
INTERMEDIATE PRODUCT (from 15% to 22%), per 100 litres |
130 |
150 |
168 |
176 |
185 |
|
SpirIT and other alcohol, per 100 litres of absolute alcohol |
1450 |
1670 |
1840 1564 (01.08.) |
1642 |
1724 |
|
other alcohol – produced in small distilleries, per 100 litres of absolute alcohol |
920 782 (01.08.) |
821 |
862 |
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|
beer (per each per cent of absolute alcohol), per 100 litres 1 |
4.5 |
6.8 |
7.4 |
7.8 |
8.2 |
|
BEER – small brewery (per each per cent of absolute alcohol), per 100 litres 1 |
2.25 |
3.4 |
3.7 |
3.9 |
4.1 |
|
Minimum rate for BEER (including small breweries), per 100 litres |
8.2 |
12.5 |
13.6 |
14.4 |
15.2 |
1Rate for beer or small brewery beer, but not less than the minimum rate set for beer
- Excise duty rates for manufactured tobacco, euro
|
Manufactured tobacco |
01.07. 2017 |
01.07. 2018 |
01.07.2019 - 28.02.2021 |
01.03. 2021 |
01.01. 2022 |
01.01. 2023 |
|
CIGARETTES: |
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|
- minimum rate, per 1000 items |
99 |
109.2 |
114.7 |
121.4 |
128.4 |
135.9 |
|
- specific rate, per 1000 items |
67.0 |
74.6 |
78.7 |
92.5 |
98 |
104 |
|
- % of the maximum retail price |
20% |
15% |
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|
Manufactured tobacco |
2017 |
2018 |
2019 |
2020 |
2021 |
2022 |
2023 |
|
CIGARS AND CIGARILLOS, per 1000 items. |
58 |
73 |
88 |
95,2 |
104,7 |
115,2 |
126,7 |
|
SMOKING TOBACCO (fine-cut tobacco intended for the rolling of cigarettes and other smoking tobacco), per 1 kg |
62 |
66 |
70 |
75 |
80,25 |
85,9 |
91,9 |
|
TOBACCO LEAVES, per 1 kg |
62 |
66 |
70 |
75 |
80,25 |
85,9 |
91,9 |
|
HEATED TOBACCO, per 1 kg |
62 |
66 |
70 |
75 |
160 |
207 |
218 |
- Excise duty rates for liquid used in electronic cigarettes and components for its preparation, as well as for tobacco substitute products, euro
|
Product name |
From 01.07.2016 to 31.12.2020 |
2021 |
2022 |
2023 |
|
Liquids to be Used in Electronic Cigarettes: |
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|
- per 1 ml liquid |
0.01 |
0.12 1 |
0.16 1 |
0.20 1 |
|
- per 1 mg nicotine |
0.005 |
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|
TOBACCO SUBSTITUTE, per 1 kg |
- |
80 |
100 |
120 |
1 From 1 January 2021, the structure of the excise duty rate for the liquid to be used in electronic cigarettes is changed, as well as excise duty is imposed on components for preparation of liquids to be used in electronic cigarettes (propylene glycol, flavourings, glycerol of plant origin, nicotine extracts and other substances)
- Excise duty rates for natural gas, euro
|
Use of natural gas |
Till 31.03.2017, per 1 000 m3 |
01.04. 2017 |
01.05. 2020 |
01.01. 2021 |
01.01. 2026 |
|
per MWh |
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|
as FUEL |
99.6 |
9.64 |
9.64 |
1.91 |
10.0 |
|
as HEATING |
17.07 |
1.65 |
1.65 |
1.65 |
|
|
as heating: |
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|
5.65 |
0.55 |
0.55 |
0.55 1 |
|
|
|
|
0.55 |
0.55 1 |
|
|
|
|
0.55 |
0.55 1 |
|
1 From 01.08.2021 the excise duty rate shall be applied in accordance with the conditions of Section 15.1, Paragraph four of the Law On Excise Duty
- Excise duty rates for oil products, euro
|
Oil product |
2017 |
2018 |
2019 |
2020 |
2021 |
|
Unleaded PETROL, per 1 000 litres |
436.0 |
476.0 |
509.0 |
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|
Leaded PETROL, per 1 000 litres |
455.32 |
594.0 |
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|
PETROL and mixture of ethyl alcohol, where the absolute alcoholic strength of the final product is between 70 and 85 per cent by volume of the total quantity of the product, per 1 000 litres |
131.0 |
142.8 |
152.7 |
360.0 (01.02.) |
|
|
GAS OIL, KEROSENE, FUEL OIL, incl., diesel fuel and rapeseed oil or blend of biodiesel derived from rapeseed oil, per 1 000 litres |
341.0 |
372.0 |
414.0 |
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|
Liquefied Petroleum Gases (LPG), per 1 000 kg |
206.0 |
244.0 |
285.0 |
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|
Liquefied Petroleum Gases for heating, per 1 000 kg |
0 |
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|
heavy fuel oils, per 1 000 kg |
15.65 |
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|
DIESEL, FUEL OIL AND KEROSENE for heating, per 1 000 litres |
56.91 |
60.0 (01.07.) |
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|
DIESEL, FUEL OIL AND KEROSENE used for heating with 5% bio., if the content of rapeseed oil or biodiesel derived from rapeseed oil in the final product is at least 5 per cent of the total quantity of products, per 1000 litres |
21.34 |
60.0 (01.07.) |
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|
Gas oil (DIESEL FUEL) for agriculture, gardening, fish farming1, per 1 000 litres |
50.0 |
55.8 |
55.8 |
62.1 |
|
|
Paraffinized DIESEL FUEL from biomass used as MOTOR FUEL, per 1 000 litres |
341.0 |
372.0 |
414.0 |
330.0 (01.02.) |
|
|
Paraffinized DIESEL FUEL from biomass used for heating, per 1 000 litres |
21.0 (01.07.) |
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|
BIOFUEL fully obtained from biomass used as MOTOR FUEL, per 1 000 litres |
0 (Rapeseed oil used as fuel or for heating and biodiesel if fully obtained from rapeseed oil) |
330.0 (01.02.) |
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|
BIOFUEL fully obtained from biomass used for heating, per 1 000 litres |
21.0 (01.07.) |
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1 Diesel fuel (gas oil) and diesel fuel (gas oil) to which biodiesel derived from rapeseed has been added, if the oil products concerned are labelled (marked) and if they are used in tractor and agricultural self-propelled machinery for the production of agricultural products, agricultural land processing, as well as for the treatment of forest or marsh land cultivated with cranberries or blueberries, and for the treatment of land under fish ponds.
- Excise duty rates for non-alcoholic beverages and coffee, euro
|
Product name |
01.01. 2018 |
01.01. 2019 |
01.01. 2020 |
01.01. 2021 |
01.01. 2022 |
|
Non-alcoholic beverages, per 100 litres |
7.4 |
- |
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|
Non-alcoholic beverages, per 100 litres: |
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|
- |
- |
- |
- |
7.4 |
|
- |
- |
- |
- |
14 |
|
Coffee, per 100 kg |
142.29 |
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