Additional information
Liquid fuels and electricity
(updated: February 2021)
Energy product (1) |
Excise duty rate (in euros) |
Unit (3) |
|
|---|---|---|---|
Until 30 April 2020 |
From 1 May 2020 to 30 April 2022(2) |
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Liquid fuels |
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| Unleaded petrol (lead content max 0,013 g/l, CN codes 2710.12.41, 2710.12.45 or 2710.12.49) | 563 | 1000 litres | |
| Leaded petrol (lead content over 0,013 g/l, CN code 2710.12.50) | 563 | 1000 litres | |
| Aviation spirit (CN codes 2710.12.31 or 2710.12.70) | 563 | 1000 litres | |
| Kerosene (CN codes 2710.19.21 or 2710.19.25) | 330,10 | 1000 litres | |
| Diesel fuel (CN codes 2710.19.29, 2710.19.43, 2710.19.46, 2710.19.47, 2710.20.11, 2710.20.15 or 2710.20.17) | 493 | 372 | 1000 litres |
| Diesel fuel for specific purposes (fiscal marked, CN codes 2710.19.29, 2710.19.43, 2710.19.46, 2710.19.47, 2710.20.11, 2710.20.15 or 2710.20.17) | 133 | 100 | 1000 litres |
| Light heating oil (CN codes 2710.19.47, 2710.19.48, 2710.20.17 or 2710.20.19) | 493 | 372 | 1000 litres |
| Heavy fuel oil (CN codes 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 559 | 422 | 1000 kilograms |
| Heavy fuel oil (corresponds to ATKEAS § 66 (81) description, CN codes 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 58 | 1000 kilograms | |
| Shale-derived fuel oil (produced from oil shale only, CN codes 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 548 | 414 | 1000 kilograms |
| Shale-derived fuel oil (produced from oil shale only and corresponds to ATKEAS § 66 (91) description, CN codes 2707.99.99, 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39) | 57 | 1000 kilograms | |
| Fuel-like energy product (CN codes 2707.10, 2707.20, 2707.30, 2707.50, 2710.12.11–2710.12.25, 2710.12.90, 2710.20.90, ex 2901 (substances that at atmospheric pressure and temperature 15ºC are not gaseous), 2902.20.00, 2902.30.00, 2902.41.00, 2902.42.00, 2902.43.00 or 2902.44.00. | 563 | 1000 litres | |
| Fuel-like energy product (CN codes 2710.19.11 or 2710.19.15) | 330,10 | 1000 litres | |
| Fuel-like energy product (CN codes 2710.19.31 or 2710.19.35) | 493 | 372 | 1000 litres |
| Fuel-like energy product (CN codes 2710.19.51 or 2710.19.55) | 58 | 1000 kilograms | |
| Fuel-like energy product (CN rubric 3811, except CN codes 3811.21.00 or 3811.29.00) | The excise duty rate and unit depend on the purpose of use (for example, in case of use for purposes similar to diesel fuel, the excise duty rate for diesel fuel is applied, and the excise duty unit is 1000 litres). | ||
| Combustible liquids and biofuels described in ATKEAS § 19 (14), if used as motor fuel, heating fuel or as their additive. Biofuel with CN code 2711.29.00 (biogas and biomethane) is not subject to excise duty. | |||
Gaseous fules |
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| Liquid petroleum gas (used as heating fuel, CN codes 2711.12.11–2711.19.00) | 107,71 | 55 | 1000 kilograms |
| Motor liquid petroleum gas (used as motor fuel, including in stationary engines, CN codes 2711.12.11-2711.19.00) | 193 | 1000 kilograms | |
| Natural gas (if used for production of heat, CN code 2711.21.00) | 79,14 | 40 | 1000 m3 |
| Natural gas (for a company, which has intensive consumption of natural gas and valid excise exemption permit) | 11,30 | 1000 m3 | |
| Motor natural gas (used as motor fuel, including in stationary engines, CN codes 2711.11.00, 2711.21.00) | 47,32 | 40 | 1000 m3 |
| Motor natural gas, in liquefied form (used as motor fuel, including in stationary engines, CN codes 2711.11.00, 2711.21.00) | 66 | 55,79 | 1000 kilograms |
Electricity |
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| Electricity (CN code 2716.00.00) | 4,47 | 1 | MWh |
| Electricity (for a company, which has intensive consumption of electricity and valid excise exemption permit) | 0,5 | MWh | |
Solid fuels |
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| Solid fuels (coal, brown coal, coke and oil shale if used for production of heat, CN code numbers 2701, 2702, 2704, 2714.10.00) | 0,93 | GJ of the up caloric value | |
Explanatory notes(1) CN codes are based on the combined nomenclature (CN) as at 1 January 2002. The CN codes used in the current year can be found in the information material "CN codes for liquid fuels". (2) To relief the consequences of the emergency situation the excise duty rates for certain fuels will be lowered from 01.05.2020 until 30.04.2022. Detailed information is available from information material "Aktsiisimäärade ajutine vähendamine" (in Estonian). (3) The amount of excise duty shall be calculated for liquid fuels at the temperature of 15°C and for natural gas at the temperature of 20°C at the pressure of 1.01325 bar. |
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Alcohol
Product |
Excise duty rate 01.07.2017 |
Excise duty rate 01.02.2018 |
Excise duty rate 01.07.2019 |
Unit |
|---|---|---|---|---|
| Beer(1) | 15,52 euros | 16,92 euros | 12,70 euros | 1% of ethanol content by volume in hectolitre |
| Fermented beverage or wine with an ethanol content ≤ 6 vol. | 77,44 euros | 84,41 euros | 63,35 euros | hectolitre |
| Fermented beverage or wine with an ethanol content >6 vol. | 123,18 euros | 147,82 euros | hectolitre | |
| Intermediate product | 263,03 euros | 289,33 euros | hectolitre | |
| Other alcohol | 23,89 euros | 25,08 euros | 18,81 euros | 1% of ethanol content by volume in hectolitre |
Explanatory note(1)For small beer producer who produced last year beer up to 15 000 hectolitres, the rate of excise duty for 15 000 hectolitres of beer produced in the current year is 50% of the normal rate. |
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Tobacco products
Product |
Excise duty rate from 01.01.2019 |
Excise duty rate from 01.01.2020 |
Excise duty rate from 01.01.2021 |
|
|---|---|---|---|---|
| Cigarettes | 77,50 euros/1000 pcs + 30% from retail price |
81,95 euros/1000 pcs + 30% from retail price |
86,50 euros/1000 pcs + 30% from retail price |
|
| 124,72 euros/1000 pcs | 138,65 euros/1000 pcs | 145,60 euros/1000 pcs | ||
| Cigarillos | 151 euros/1000 pcs + 10% from retail price |
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| 211 euros/1000 pcs | ||||
| Cigars | 151 euros/1000 pcs + 10% from retail price |
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| 211 euros/1000 pcs | ||||
| Smoking tobacco | 82,99 euros/kilogram | 89,63 euros/kilogram | 97,10 euros/kilogram | |
| Tobacco liquid | 0,2 euros/millilitre(1) | |||
| Solid tobacco substitute | 82,99 euros/kilogram | 97,10 euros/kilogram | ||
| Other alternative product | 0,2 euros/gram | |||
| In the period 01.04.2021–31.12.2022, tobacco liquids are not subject to excise duty. | ||||
Explanatory note(1) In the period 01.04.2021–31.12.2022, tobacco liquids are not subject to excise duty. |
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Rates of packaging excise duty
Taxable packaging |
Excise rate in euros (kg) |
|---|---|
| 1) glass | 0,6 |
| 2) plastic | 2,5 |
| 3) metal | 2,5 |
| 4) paper and cardboard, incl. composite cardboard | 1,2 |
| 5) wood | 1,2 |
23.02.2021