• 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

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 alcoholproduced in small distilleries, per 100 litres of absolute alcohol

920

782

(01.08.)

821

862

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:

 - 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%

 

 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:

 - per 1 ml liquid 

0.01

0.12 1

0.16 1

0.20 1

 - per 1 mg nicotine

0.005

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

as FUEL

99.6

9.64

9.64

1.91

10.0

as HEATING

17.07

1.65

1.65

1.65

 

as heating:

  • in industrial and agricultural production processes (and related processes)

5.65

0.55

0.55

0.55 1

 

  • for heat supply of covered areas (greenhouses) of agricultural land

 

 

0.55

0.55 1

 

  • or heat supply of industrial poultry holdings (poultry house) and incubators

 

 

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

Leaded PETROL, per 1 000 litres

455.32

594.0

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

Liquefied Petroleum Gases (LPG), per 1 000 kg

206.0

244.0

285.0

Liquefied Petroleum Gases for heating, per 1 000 kg

0

heavy fuel oils, per 1 000 kg

15.65

DIESEL, FUEL OIL AND KEROSENE for heating, per 1 000 litres

56.91

60.0

(01.07.)

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.)

Gas oil (DIESEL FUEL) for agriculture, gardening, fish farming1, per 1 000 litres

50.0

55.8
(01.07.)

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.)

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.)

BIOFUEL fully obtained from biomass used for heating, per 1 000 litres

21.0

(01.07.)

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

-

Non-alcoholic beverages, per 100 litres:

  • with a sugar content not exceeding 8 grams per 100 millilitres

-

-

-

-

7.4

  • with a sugar content from 8 grams per 100 millilitres

-

-

-

-

14

Coffee, per 100 kg

142.29