Rates of excise duty

Contents

Additional information

Liquid fuels and electricity

(updated: April 2020)

Energy product (1)
Excise duty rate (in euros)
Unit (3)
Until 30 April 2020
From 1 May 2020 to 30 April 2022(2)
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) 493 372 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 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 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) 548 414 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 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
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
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
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.

      
 

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 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.

 

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
211 euros/1000 pcs
Cigars 151 euros/1000 pcs
+ 10% from retail price
211 euros/1000 pcs
Smoking tobacco 82,99 euros/kilogram 89,63 euros/kilogram 97,10 euros/kilogram
Tobacco liquid 0,2 euros/millilitre
Solid tobacco substitute 82,99 euros/kilogram 97,10 euros/kilogram
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

 

15.06.2020