Tax rates on liquid fuels
Table 1: Tax rates on liquid fuels 1.1.2024–
Table 2: Combined production of heat and power 1.1.2024–
Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
Light fuel oil c/l |
60a |
5,35 |
16,90 |
0,35 |
22,60 |
Light fuel oil,sulphur-free c/l |
61a |
2,70 |
16,90 |
0,35 |
19,95 |
Biofuel oil c/l |
62a |
2,70 |
16,90 |
0,35 |
19,95 |
Biofuel oil R c/l |
63a |
2,70 |
8,45 |
0,35 |
11,50 |
Biofuel oil T c/l |
64a |
2,70 |
0,00 |
0,35 |
3,05 |
Heavy fuel oil c/kg |
71a |
3,03 |
18,67 |
0,28 |
21,98 |
LPG c/l |
110a |
3,47 |
18,09 |
0,11 |
21,67 |
Bio-LPG c/l |
111a |
3,47 |
18,09 |
0,11 |
21,67 |
Bio-LPG Rc/l |
112a |
3,47 |
9,04 |
0,11 |
12,62 |
Bio-LPG T c/l |
113a |
3,47 |
0,00 |
0,11 |
3,58 |
Excise duty on liquid fuels
Table 1: Tax rates on liquid fuels 1.1.–31.12.2023
Table 2: Combined production of heat and power 1.1.2021–31.12.2023
Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
Light fuel oil c/l |
60a |
5,35 |
16,90 |
0,35 |
22,60 |
Light fuel oil,sulphur-free c/l |
61a |
2,70 |
16,90 |
0,35 |
19,95 |
Biofuel oil c/l |
62a |
2,70 |
16,90 |
0,35 |
19,95 |
Biofuel oil R c/l |
63a |
2,70 |
8,45 |
0,35 |
11,50 |
Biofuel oil T c/l |
64a |
2,70 |
0,00 |
0,35 |
3,05 |
Heavy fuel oil c/kg |
71a |
3,03 |
18,67 |
0,28 |
21,98 |
LPG c/l |
110a |
3,47 |
18,09 |
0,11 |
21,67 |
Bio-LPG c/l |
111a |
3,47 |
18,09 |
0,11 |
21,67 |
Bio-LPG Rc/l |
112a |
3,47 |
9,04 |
0,11 |
12,62 |
Bio-LPG T c/l |
113a |
3,47 |
0,00 |
0,11 |
3,58 |
Excise duty on liquid fuels
Table 1: Tax rates on liquid fuels 1.1.–31.12.2022
Table 1: Tax rates on liquid fuels 1.1.–31.12.2021
Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
Motor gasoline c/l |
10 |
53,79 |
21,49 |
0,68 |
75,96 |
Small engine gasoline c/l |
11 |
33,79 |
21,49 |
0,68 |
55,96 |
Bioethanol c/l |
20 |
35,3 |
14,1 |
0,68 |
50,08 |
Bioethanol R c/l |
21 |
35,3 |
7,05 |
0,68 |
43,03 |
Bioethanol T c/l |
22 |
35,3 |
0 |
0,68 |
35,98 |
MTBE snt/l |
23 |
43,71 |
17,46 |
0,68 |
61,85 |
MTBE R snt/l |
24 |
43,71 |
15,54 |
0,68 |
59,93 |
MTBE T snt/l |
25 |
43,71 |
13,62 |
0,68 |
58,01 |
TAME snt/l |
26 |
47,07 |
18,8 |
0,68 |
66,55 |
TAME R c/l |
27 |
47,07 |
17,11 |
0,68 |
64,86 |
TAME T c/l |
28 |
47,07 |
15,42 |
0,68 |
63,17 |
ETBE c/l |
29 |
45,39 |
18,13 |
0,68 |
64,2 |
ETBE R c/l |
30 |
45,39 |
14,78 |
0,68 |
60,85 |
ETBE T c/l |
31 |
45,39 |
11,42 |
0,68 |
57,49 |
TAEE c/l |
32 |
48,75 |
19,47 |
0,68 |
68,9 |
TAEE R c/l |
33 |
48,75 |
16,65 |
0,68 |
66,08 |
TAEE T c/l |
34 |
48,75 |
13,82 |
0,68 |
63,25 |
Biogasoline c/l |
38 |
53,79 |
21,49 |
0,68 |
75,96 |
Biogasoline R c/l |
39 |
53,79 |
10,74 |
0,68 |
65,21 |
Biogasoline T c/l |
40 |
53,79 |
0 |
0,68 |
54,47 |
Ethanol-diesel c/l |
47 |
20,23 |
14,38 |
0,35 |
34,96 |
Ethanol-diesel R c/l |
48 |
20,23 |
7,9 |
0,35 |
28,48 |
Ethanol-diesel T c/l |
49 |
20,23 |
1,42 |
0,35 |
22 |
Diesel oil c/ll |
50 |
34,57 |
24,56 |
0,35 |
59,48 |
Diesel oil para c/l |
51 |
28,65 |
23,2 |
0,35 |
52,2 |
Biodiesel oil c/l |
52 |
31,69 |
22,51 |
0,35 |
54,55 |
Biodiesel oil R c/l |
53 |
31,69 |
11,26 |
0,35 |
43,3 |
Biodiesel oil T c/l |
54 |
31,69 |
0 |
0,35 |
32,04 |
Biodiesel oil P c/l |
55 |
28,65 |
23,2 |
0,35 |
52,2 |
Biodiesel oil P R c/l |
56 |
28,65 |
11,6 |
0,35 |
40,6 |
Biodiesel oil P R c/l |
57 |
28,65 |
0 |
0,35 |
29 |
Light fuel oil c/l |
60 |
12,98 |
16,9 |
0,35 |
30,23 |
Light fuel oil,sulphur-free c/l |
61 |
10,33 |
16,9 |
0,35 |
27,58 |
Biofuel oil c/l |
62 |
10,33 |
16,9 |
0,35 |
27,58 |
Biofuel oil R c/l |
63 |
10,33 |
8,45 |
0,35 |
19,13 |
Biofuel oil T c/l |
64 |
10,33 |
0 |
0,35 |
10,68 |
Heavy fuel oil c/kg |
71 |
11,59 |
18,67 |
0,28 |
30,54 |
Kerosene-type jet fuel c/l |
81 |
57,49 |
23,33 |
0,35 |
81,17 |
Aviation gasoline c/l |
91 |
52,11 |
20,81 |
0,68 |
73,6 |
Methanol c/l |
100 |
26,9 |
10,74 |
0,68 |
38,32 |
Methanol R c/l |
101 |
26,9 |
5,37 |
0,68 |
32,95 |
Methanol T /l |
102 |
26,9 |
0 |
0,68 |
27,58 |
LPG c/l |
110 |
13,29 |
18,09 |
0,11 |
31,49 |
Bio-LPG c/l |
111 |
13,29 |
18,09 |
0,11 |
31,49 |
Bio-LPG R c/l |
112 |
13,29 |
9,04 |
0,11 |
22,44 |
Bio-LPG T c/l |
113 |
13,29 |
0 |
0,11 |
13,4 |
All engine fuels to be released for consumption, their blends and products replacing them must fulfil the minimum tax levels for motor gasoline and diesel oil according to the Directive. If fuels, their blends or products replacing them are released for consumption, tax should be collected on them using the following minimum tax rates, even if the tax level indicated in the tax rate table for the fuel in question is lower.
Motor gasoline, its blends and products replacing it c/l |
35,22 |
0,68 |
35,90 |
Diesel oil, its blends and products replacing it c/l |
32,65 |
0,35 |
33,00 |
Tax rates on liquid fuels 1.8.2020–31.12.2020
Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
Motor gasoline c/l |
10 |
53,79 |
21,49 |
0,68 |
75,96 |
Small engine gasoline c/l |
11 |
33,79 |
21,49 |
0,68 |
55,96 |
Bioethanol c/l |
20 |
35,30 |
14,10 |
0,68 |
50,08 |
Bioethanol R c/l |
21 |
35,30 |
7,05 |
0,68 |
43,03 |
Bioethanol T c/l |
22 |
35,30 |
0,00 |
0,68 |
35,98 |
MTBE snt/l |
23 |
43,71 |
17,46 |
0,68 |
61,85 |
MTBE R snt/l |
24 |
43,71 |
15,54 |
0,68 |
59,93 |
MTBE T snt/l |
25 |
43,71 |
13,62 |
0,68 |
58,01 |
TAME snt/l |
26 |
47,07 |
18,80 |
0,68 |
66,55 |
TAME R c/l |
27 |
47,07 |
17,11 |
0,68 |
64,86 |
TAME T c/l |
28 |
47,07 |
15,42 |
0,68 |
63,17 |
ETBE c/l |
29 |
45,39 |
18,13 |
0,68 |
64,20 |
ETBE R c/l |
30 |
45,39 |
14,78 |
0,68 |
60,85 |
ETBE T c/l |
31 |
45,39 |
11,42 |
0,68 |
57,49 |
TAEE c/l |
32 |
48,75 |
19,47 |
0,68 |
68,90 |
TAEE R c/l |
33 |
48,75 |
16,65 |
0,68 |
66,08 |
TAEE T c/l |
34 |
48,75 |
13,82 |
0,68 |
63,25 |
Biogasoline c/l |
38 |
53,79 |
21,49 |
0,68 |
75,96 |
Biogasoline R c/l |
39 |
53,79 |
10,74 |
0,68 |
65,21 |
Biogasoline T c/l |
40 |
53,79 |
0,00 |
0,68 |
54,47 |
Ethanol-diesel c/l |
47 |
32,65 |
0,00 |
0,35 |
33,00 |
Ethanol-diesel R c/l |
48 |
32,65 |
0,00 |
0,35 |
33,00 |
Ethanol-diesel T c/l |
49 |
32,65 |
0,00 |
0,35 |
33,00 |
Diesel oil c/ll |
50 |
34,57 |
24,56 |
0,35 |
59,48 |
Diesel oil para c/l |
51 |
27,65 |
23,20 |
0,35 |
51,20 |
Biodiesel oil c/l |
52 |
31,69 |
22,51 |
0,35 |
54,55 |
Biodiesel oil R c/l |
53 |
31,69 |
11,26 |
0,35 |
43,30 |
Biodiesel oil T c/l |
54 |
31,69 |
0,00 |
0,35 |
32,04 |
Biodiesel oil P c/l |
55 |
27,65 |
23,20 |
0,35 |
51,20 |
Biodiesel oil P R c/l |
56 |
27,65 |
11,60 |
0,35 |
39,60 |
Biodiesel oil P R c/l |
57 |
27,65 |
0,00 |
0,35 |
28,00 |
Light fuel oil c/l |
60 |
10,28 |
16,90 |
0,35 |
27,53 |
Light fuel oil,sulphur-free c/l |
61 |
7,63 |
16,90 |
0,35 |
24,88 |
Biofuel oil c/l |
62 |
7,63 |
16,90 |
0,35 |
24,88 |
Biofuel oil R c/l |
63 |
7,63 |
8,45 |
0,35 |
16,43 |
Biofuel oil T c/l |
64 |
7,63 |
0,00 |
0,35 |
7,98 |
Heavy fuel oil c/kg |
71 |
8,56 |
18,67 |
0,28 |
27,51 |
Kerosene-type jet fuel c/l |
81 |
57,49 |
23,33 |
0,35 |
81,17 |
Aviation gasoline c/l |
91 |
52,11 |
20,81 |
0,68 |
73,60 |
Methanol c/l |
100 |
26,90 |
10,74 |
0,68 |
38,32 |
Methanol R c/l |
101 |
26,90 |
5,37 |
0,68 |
32,95 |
Methanol T /l |
102 |
26,90 |
0,00 |
0,68 |
27,58 |
LPG c/l |
110 |
9,81 |
18,09 |
0,11 |
28,01 |
Bio-LPG c/l |
111 |
9,81 |
18,09 |
0,11 |
28,01 |
Bio-LPG R c/l |
112 |
9,81 |
9,04 |
0,11 |
18,96 |
Bio-LPG T c/l |
113 |
9,81 |
0,00 |
0,11 |
9,92 |
Tax rates on liquid fuels 1.1.–31.7.2020:
Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
Motor gasoline c/l |
10 |
52,19 |
17,38 |
0,68 |
70,25 |
Small engine gasoline c/l |
11 |
32,19 |
17,38 |
0,68 |
50,25 |
Bioethanol c/l |
20 |
34,25 |
11,40 |
0,68 |
46,33 |
Bioethanol R c/l |
21 |
34,25 |
5,70 |
0,68 |
40,63 |
Bioethanol T c/l |
22 |
34,25 |
0,00 |
0,68 |
34,93 |
MTBE snt/l |
23 |
42,41 |
14,12 |
0,68 |
57,21 |
MTBE R snt/l |
24 |
42,41 |
12,56 |
0,68 |
55,65 |
MTBE T snt/l |
25 |
42,41 |
11,01 |
0,68 |
54,10 |
TAME snt/l |
26 |
45,67 |
15,20 |
0,68 |
61,55 |
TAME R c/l |
27 |
45,67 |
13,84 |
0,68 |
60,19 |
TAME T c/l |
28 |
45,67 |
12,47 |
0,68 |
58,82 |
ETBE c/l |
29 |
44,04 |
14,66 |
0,68 |
59,38 |
ETBE R c/l |
30 |
44,04 |
11,95 |
0,68 |
56,67 |
ETBE T c/l |
31 |
44,04 |
9,24 |
0,68 |
53,96 |
TAEE c/l |
32 |
47,30 |
15,75 |
0,68 |
63,73 |
TAEE R c/l |
33 |
47,30 |
13,46 |
0,68 |
61,44 |
TAEE T c/l |
34 |
47,30 |
11,18 |
0,68 |
59,16 |
Biogasoline c/l |
38 |
52,19 |
17,38 |
0,68 |
70,25 |
Biogasoline R c/l |
39 |
52,19 |
8,69 |
0,68 |
61,56 |
Biogasoline T c/l |
40 |
52,19 |
0,00 |
0,68 |
52,87 |
Ethanol-diesel c/l |
47 |
15,18 |
11,65 |
0,35 |
27,18 |
Ethanol-diesel R c/l |
48 |
15,18 |
6,40 |
0,35 |
21,93 |
Ethanol-diesel T c/l |
49 |
15,18 |
1,15 |
0,35 |
16,68 |
Diesel oil c/ll |
50 |
32,77 |
19,90 |
0,35 |
53,02 |
Diesel oil para c/l |
51 |
25,95 |
18,79 |
0,35 |
45,09 |
Biodiesel oil c/l |
52 |
30,04 |
18,24 |
0,35 |
48,63 |
Biodiesel oil R c/l |
53 |
30,04 |
9,12 |
0,35 |
39,51 |
Biodiesel oil T c/l |
54 |
30,04 |
0,00 |
0,35 |
30,39 |
Biodiesel oil P c/l |
55 |
25,95 |
18,79 |
0,35 |
45,09 |
Biodiesel oil P R c/l |
56 |
25,95 |
9,40 |
0,35 |
35,70 |
Biodiesel oil P R c/l |
57 |
25,95 |
0,00 |
0,35 |
26,30 |
Light fuel oil c/l |
60 |
10,28 |
16,90 |
0,35 |
27,53 |
Light fuel oil,sulphur-free c/l |
61 |
7,63 |
16,90 |
0,35 |
24,88 |
Biofuel oil c/l |
62 |
7,63 |
16,90 |
0,35 |
24,88 |
Biofuel oil R c/l |
63 |
7,63 |
8,45 |
0,35 |
16,43 |
Biofuel oil T c/l |
64 |
7,63 |
0,00 |
0,35 |
7,98 |
Heavy fuel oil c/kg |
71 |
8,56 |
18,67 |
0,28 |
27,51 |
Kerosene-type jet fuel c/l |
81 |
56,76 |
19,24 |
0,35 |
76,35 |
Aviation gasoline c/l |
91 |
51,70 |
17,21 |
0,68 |
69,59 |
Methanol c/l |
100 |
26,10 |
8,69 |
0,68 |
35,47 |
Methanol R c/l |
101 |
26,10 |
4,34 |
0,68 |
31,12 |
Methanol T /l |
102 |
26,10 |
0,00 |
0,68 |
26,78 |
LPG c/l |
110 |
9,81 |
18,09 |
0,11 |
28,01 |
Bio-LPG c/l |
111 |
9,81 |
18,09 |
0,11 |
28,01 |
Bio-LPG R c/l |
112 |
9,81 |
9,04 |
0,11 |
18,96 |
Bio-LPG T c/l |
113 |
9,81 |
0,00 |
0,11 |
9,92 |
All engine fuels to be released for consumption, their blends and products replacing them must fulfil the minimum tax levels for motor gasoline and diesel oil according to the Directive. If fuels, their blends or products replacing them are released for consumption, tax should be collected on them using the following minimum tax rates, even if the tax level indicated in the tax rate table for the fuel in question is lower.
Motor gasoline, its blends and products replacing it c/l |
35,22 |
0,68 |
35,90 |
Diesel oil, its blends and products replacing it c/l |
32,65 |
0,35 |
33,00 |
Page last updated 11/15/2024