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: |
||||
|
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: |
||||
|
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.