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Tax rates on electricity and certain fuels

Tax rates on electricity and certain fuels as of 1 January 2023

Tax rate table 1

Tax rate table 1 2023
Product Product category Energy content tax Carbon dioxide tax Strategic stockpile fee Total

Coal, coal brickets, solid fuels produced from coal €/t

 1 71,45 147,81 1,18 220,44
Natural gas €/MWh 2 10,33 12,94 0,084 23,354
Biogas €/MWh 5 10,33 12,94 0,084 23,354
Biogas R, €/MWh2)  6 10,33 6,47 0,084 16,884

Biogas T, €/MWh3)

 7 10,33 0,00 0,084 10,414
Biogas H, €/MWh 1) 8 10,33 12,94 0,084 23,354
Biogas H R, €/MWh 4) 9 1,20 6,47 0,084 7,754
Biogas H T, €/MWh 5) 10 1,20 0,00 0,084 1,284
1) In terms of higher heating value, the total tax level is EUR 21,062 per MWh.
2) In terms of higher heating value, the total tax level is EUR 15,227 per MWh.
3) In terms of higher heating value, the total tax level is EUR 9,392 per MWh
4) In terms of higher heating value, the total tax level is EUR 6,993 per MWh
5) In terms of higher heating value, the total tax level is EUR 1,158 per MWh

Tax rate table 2

Tax rate table 2 2023
Product Product category Energy content tax Strategic stockpile fee Total
Electricity c/kWh tax category I 1 2,24 0,013 2,253
Electricity c/kWh tax category II 2 0,05 0,013 0,063
Tall oil c/kg  3 30,54 0 30,54
Fuel peat €/MWh 4 5,70 0 5,70

Tax rate table 3 Combined production of heat and electricity

Tax rate table 3 2023
Product Product category Energy
tax		 Energy content tax Carbon dioxide tax Strategic stockpile fee Total

Coal, coal brickets,
solid fuels produced from coal €/t

 1a 0,00 18,68 147,81 1,18 167,67

Natural gas €/MWh 1)

 2a 0,00 2,70 12,94 0,084 15,724
Tall oil c/kg  3a 30,54 0,00 0,00 0,00 30,54
Fuel peat €/MWh 4a 5,70 0,00 0,00 0,00 5,70

Biogas H €/MWh1)

 8a 0,00 2,70 12,94 0,084 15,724
Biogas H R, €/MWh2)  9a 0,00 1,20 6,47 0,084 7,754

Biogas H T, €/MWh3)

 10a 0,00 1,20 0,00 0,084 1,284
1) In terms of higher heating value, the total tax level is EUR 14,181 per MWh.
2) In terms of higher heating value, the total tax level is EUR 8,346 per MWh.
3) In terms of higher heating value, the total tax level is EUR 2,5111per MWh.

Tax rates on electricity and certain fuels as of 1 January 2022

Tax rate table 1

Tax rate table 1 2022
Product Product category Energy content tax Carbon dioxide tax Strategic stockpile fee Total

Coal, coal brickets, solid fuels produced from coal €/t

 1 71,45 147,81 1,18 220,44
Natural gas €/MWh 2 10,33 12,94 0,084 23,354
Biogas €/MWh 5 10,33 12,94 0,084 23,354
Biogas R, €/MWh2  6 10,33 6,47 0,084 16,884

Biogas T, €/MWh3

 7 10,33 0,00 0,084 10,414
1) In terms of higher heating value, the total tax level is EUR 21,062 per MWh.
2) In terms of higher heating value, the total tax level is EUR 15,227 per MWh.
3) In terms of higher heating value, the total tax level is EUR 9,392 per MWh

Tax rate table 2

Tax rate table 2 2022
Product Product category Energy content tax Strategic stockpile fee Total
Electricity c/kWh tax category I 1 2,24 0,013 2,253
Electricity c/kWh tax category II 2 0,05 0,013 0,063
Tall oil c/kg  3 30,54 0 30,54
Fuel peat €/MWh 4 5,70 0 5,70

Tax rate table 3 Combined production of heat and electricity

Tax rate table 3 2022
Product Product category Energy
tax		 Energy content tax Carbon dioxide tax Strategic stockpile fee Total

Coal, coal brickets,
solid fuels produced from coal €/t

 1a 0,00 18,68 147,81 1,18 167,67

Natural gas €/MWh 1)

 2a 0,00 2,70 12,94 0,084 15,724
Tall oil c/kg  3a 30,54 0,00 0,00 0,00 30,54
Fuel peat €/MWh 4a 5,70 0,00 0,00 0,00 5,70

Biogas €/MWh1)

 5a 0,00 2,70 12,94 0,084 15,724
Biogas R, €/MWh2  6a 0,00 2,70 6,47 0,084 9,254

Biogas T, €/MWh3

 7a 0,00 2,70 0,00 0,084 2,784
1) In terms of higher heating value, the total tax level is EUR 14,181 per MWh.
2) In terms of higher heating value, the total tax level is EUR 8,346 per MWh.
3) In terms of higher heating value, the total tax level is EUR 2,5111per MWh.

Tax rates on electricity and certain fuels as of 1 January 2021

Tax rate table 1

Product Product category Energy content tax Carbon dioxide tax Strategic stockpile fee Total

Coal, coal brickets, solid fuels produced from coal €/t

1

71,45

147,81

1,18

220,44
Natural gas €/MWh 2 10,33 12,94 0,084 23,354

Tax rate table 2


Product

Product
category

Energy
content tax

Strategic 
stockpile fee
Total
Electricity c/kWh tax category I 1 2,24 0,013 2,253
Electricity c/kWh tax category II 2 0,05 0,013 0,063
Tall oil c/kg  3 30,54 0,00 30,54
Fuel peat €/MWh 4 5,70 0,00 5,70

Tax rate table 3 Combined production of heat and electricity

Product Product
category		 Energy
tax		 Energy
content tax		 Carbon dioxide tax Strategic stockpile fee Total  
Coal, coal brickets, solid fuels produced from coal €/t 1a 0,00 18,68 147,81 1,18 167,67
Natural gas €/MWh 2a 0,00 2,70 12,94 0,084 15,724
Tall oil c/kg  3a 30,54 0,00 0,00 0,00 30,54;
Fuel peat €/MWh 4a 5,70 0,00 0,00 0,00 5,70;

 

Tax rates on electricity and certain fuels as of 1 January 2019 - 31 December 2020

Tax rate table 1

Product Product category Energy content tax Carbon dioxide tax Strategic stockpile fee Total

Coal, coal brickets, solid fuels produced from coal €/t

1

52,77

147,81

1,18

201,76
Natural gas €/MWh 2 7,63 12,94 0,084 20,654

Tax rate table 2


Product

Product
category

Energy
content tax

Strategic 
stockpile fee
Total
Electricity c/kWh tax category I 1 2,24 0,013 2,253
Electricity c/kWh tax category II 2 0,69 0,013 0,703
Tall oil c/kg 3 27,51 0 27,51
Fuel peat €/MWh 4 3,00 0 3,00

Key terms:

Page last updated 12/29/2022