Rates of excise duty

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).

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