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

 

22.01.2018