Additional information
Liquid fuels and electricity
| Energy product (1) | Excise duty rate in euros (3) | Unit (2) | ||||
| as of 07.2017 |
from 01.2018 |
from 01.2019 |
||||
| Unleaded petrol (lead content max 0,013 g/l, CN codes 2710.11.41, 2710.11.45, 2710.11.49) | 512 | 563 | 1000 litres | |||
| Leaded petrol (lead content over 0,013 g/l, CN codes 2710.11.51, 2710.11.59) | 512 | 563 | 1000 litres | |||
| Aviation spirit (CN codes 2710.11.31, 2710.11.70) | 512 | 563 | 1000 litres | |||
| Kerosene (CN codes 2710.19.21, 2710.19.25) | 330,10 | 1000 litres | ||||
| Diesel fuel (CN codes 2710.19.29, 2710.19.41) | 493 | 1000 litres | ||||
| Diesel fuel for specific purposes (fiscal marked, CN codes 2710.19.29, 2710.19.41) | 133 | 1000 litres | ||||
| Light heating oil (fiscal marked, CN codes 2710.19.45, 2710.19.49) | 493 | 1000 litres | ||||
| Heavy fuel oil (CN codes 2710.19.61–2710.19.69) | 559 | 1000 kilograms | ||||
| Heavy fuel oil (CN codes 2710.19.61–2710.19.69, corresponds to ATKEAS § 66 (81) description) | 58 | 1000 kilograms | ||||
| Shale-derived fuel oil (produced from oil shale only, CN codes 2710.19.61, 2710.19.63) | 548 | 1000 kilograms | ||||
| Shale-derived fuel oil (produced from oil shale only, CN codes 2710.19.61, 2710.19.63, corresponds to ATKEAS § 66 (91) description) | 57 | 1000 kilograms | ||||
| Liquid petroleum gas (used as heating fuel, CN codes 2711.12.11–2711.19.00) | 55,15 | 68,94 | 86,17 | 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 | ||||
| Fuel-like energy product (CN codes 2707.10, 2707.20, 2707.30, 2707.50, 2710.11.11–2710.11.25, 2710.11.90, ex 2901 (substances that at atmospheric pressure and temperature 15 ºC are not gaseous), 2902.20.00, 2902.30.00, 2902.41.00, 2902.42.00, 2902.43.00 or 2902.44.00) | 512 | 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 | 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 (biogas) with CN code 2711.29.00 is not subject to excise duty. | 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). | |||||
| Diesel fuel for specific purposes mitted into consumption, whereof the additives from the fuel with fiscal marker are removed | The excise duty rate is equal to the excise duty rate for diesel fuel. | 1000 litres | ||||
| 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 | ||||
| Natural gas (if used for production of heat, CN code 2711.21.00) | 40,52 | 50,65 | 63,31 | 1000 m3 | ||
| Motor natural gas (used as motor fuel, including in stationary engines, CN codes 2711.11.00, 2711.21.00) | 47,32 | 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 | 1000 kilograms | ||||
| Electricity (CN code 2716.00.00) | 4,47 | MWh | ||||
| Explanatory notes: (1) CN codes are based on the combined nomenclature (CN) as at 1 January 2002 (additional information about the CN codes for energy products, in Estonian). (2) 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. (3) In the time of publishing this table the valid changes in legislation will increase the excise duty rates for certain energy products also in 01.2019 and 01.2020 (changes in excise duty rates can be found from the future versions of § 66 of the Alcohol, Tobacco, Fuel and Electricity Excise Duty Act (ATKEAS), in Estonian). |
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Alcohol
| Product | Excise duty rate 01.02.2017 | Excise duty rate 01.07.2017 | Excise duty rate 01.02.2018 | Unit |
|---|---|---|---|---|
| Beer* | 9,13 euros | 15,52 euros | 16,92 euros | 1% of ethanol content by volume in hectolitre |
| Fermented beverage or wine with an ethanol content ≤ 6 vol. | 53,41 euros | 77,44 euros | 84,41 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 | 1% of ethanol content by volume in hectolitre |
*For small beer producer who produced last year beer up to 6000 hectolitres, the rate of excise duty for 6000 hectolitres of beer produced in the current year is 50% of the normal rate (since 01.01.2017).
Tobacco products
| Product | Excise duty rate from 01.06.2016 | Excise duty rate from 01.01.2017 | Excise duty rate from 01.01.2018 |
|---|---|---|---|
| Cigarettes | 58 euros/1000 pcs + 30% retail price |
63,50 euros/1000 pcs + 30% retail price |
69,50 euros/1000 pcs + 30% retail price |
| 97,20 euros/1000 pcs | 104,98 euros/1000 pcs | 113,38 euros/1000 pcs | |
| Cigarillos | 211 euros/1000 pcs | 151 euros/1000 pcs + 10% retail price |
|
| 211 euros/1000 pcs | |||
| Cigars | 211 euros/1000 pcs | 151 euros/1000 pcs + 10% retail price |
|
| 211 euros/1000 pcs | |||
| Smoking tobacco | 65,88 euros/kilogramme | 71,15 euros/kilogramme | 76,84 euros/kilogramme |
| Tobacco liquid | 0,2 euros/millilitre | ||
| Solid tobacco substitute | 76,84 euros/kilogramme | ||
| Other alternative product | 0,2 euros/gram | ||
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 |
22.01.2018