Rates of excise duty

Liquid fuels and electricity

Energy product (1)	Excise duty rate			Unit (2)
	from 01.2018	from 01.2019	from 01.2020
Liquid fuels
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			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			1000 litres
Light heating oil (fiscal marked, CN codes 2710.19.47, 2710.19.48, 2710.20.17 or 2710.20.19)	493			1000 litres
Heavy fuel oil (CN codes 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39)	559			1000 kilograms
Heavy fuel oil (corresponds to ATKEAS § 66 (81) description, CN codes 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 2710.19.62, 2710.19.64, 2710.19.68, 2710.20.31, 2710.20.35 or 2710.20.39)	548			1000 kilograms
Shale-derived fuel oil (produced from oil shale only and corresponds to ATKEAS § 66 (91) description, CN codes 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 15 ºC 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			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 fuels
Liquid petroleum gas (used as heating fuel, CN codes 2711.12.11–2711.19.00)	68,94	86,17	107,71	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)	50,65	63,31	79,14	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			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
Electricity (CN code 2716.00.00)	4,47			MWh
Electricity (for a company, which has intensive consumption of electricity and valid excise exemption permit)		0,5		MWh
Solid fuels
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 (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.

Alcohol

Product	Excise duty rate 01.07.2017	Excise duty rate 01.02.2018	Excise duty rate 01.07.2019	Unit
Beer*	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

 *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 01.01.2017		Excise duty rate from 01.01.2018	Excise duty rate from 01.01.2019
Cigarettes	63,50 euros/1000 pcs + 30% retail price		69,50 euros/1000 pcs + 30% retail price	77,50 euros/1000 pcs + 30% retail price
	104,98 euros/1000 pcs		113,38 euros/1000 pcs	124,72 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	71,15 euros/kilogramme		76,84 euros/kilogramme	82,99 euros/kilogramme
Tobacco liquid			0,2 euros/millilitre
Solid tobacco substitute			76,84 euros/kilogramme	82,99 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