Excise tax rates

List of the products and excise amounts.

Product

Excise amount

Oil and oil products

Up to EUR 640 per 1,000 litres, depending on the type of the product

Alcohol

EUR 38.5 to EUR 1955 per 100 litres, depending on the type of alcohol and producer's statuss

Beer

EUR 9.8 for each percent of absolute alcohol, but not less than EUR 18.10 per 100 litres of beer (a reduced rate of 50% for small breweries)

Tobacco products

EUR 202.70 per 1,000 cigars or cigarillos

EUR 131.60 per 1,000 cigarettes less than 80 mm in length plus 15% of the maximum retail selling price, but not less than EUR 171.90 per 1,000 cigarettes

EUR 263.20 per 1,000 cigarettes plus 15% of the maximum retail selling price for cigarettes between 80mm and 110mm in length, but not less than EUR 343.80 per 1,000 cigarettes

EUR 394.80 per 1,000 cigarettes plus 15% of the maximum retail selling price for cigarettes between 111mm and 140mm in length, but not less than EUR 515.70 per 1,000 cigarettes

EUR 526.4 per 1,000 cigarettes plus 15% of the maximum retail selling price for cigarettes exceeding 140mm in length, but not less than EUR 687.60 per 1,000 cigarettes

EUR 116.30 per 1,000 grams of fine-cut smoking tobacco intended for the rolling of cigarettes

EUR 116.30 for other smoking tobacco

E-liquid

EUR 0.29 per 1 ml liquid

Certain soft drinks

EUR 7.40 per 100 litres (with a sugar content of up to 8 grams (not including) per 100 milliliters)

21 EUR per 100 liters (with a sugar content of 8 grams (including) or more per 100 milliliters and energy drinks)

Natural gas

EUR 3.80 per 1 MWh for use as heating fuel

EUR 9.64 per 1 MWh for use as fuel