Energy products and electricity - Excise duty rates

Energy product Excise duty rate
Leaded petrol
CN codes - 2710 11 51 and 2710 11 59  
597,25 EUR/1000 l
Unleaded petrol
CN codes - 2710 11 41, 2710 11 45, 2710 11 49
406,00 EUR/1000 l
Aviation spirit
CN codes - 2710 11 31 and 2710 11 70
597,25 EUR/1000 l
Diesel – motor fuel
CN codes – 2710 19 41 - 2710 19 49
353,00 EUR/1000 l
Diesel – heating fuel
CN codes – 2710 19 41 - 2710 19 49
 21,00 EUR/1000 l
Blue diesel
CN codes – 2710 19 41 - 2710 19 49
0,00 EUR/1000 l
Kerosene – jet fuel
CN codes - 2710 19 21 and 2710 19 25
353,04 EUR/1000 l
Kerosene – heating fuel
CN codes - 2710 19 21 and 2710 19 25
232,53 EUR/1000 l
LPG – motor fuel
CN codes - 2711 12 11 - 2711 19 00
13,27 EUR/1000 kg
LPG – heating fuel
CN codes - 2711 12 11 - 2711 19 00
13,27 EUR/1000 kg
Heavy fuel oil
CN codes – 2710 19 61 – 2710 19 69
21,24 EUR/1000 kg
Natural gas
CN codes - 2711 11 00, 2711 21 00 and 2711 29 00
 
- propellant 0,00 EUR/MWh
- heating business use 0,54 EUR/MWh
- heating non-business use 1,08 EUR/MWh
Solid fuels (coal and coke)
CN codes - 2701, 2702 and 2704

– business and non-business use
0,31 EUR/GJ
Electricity
CN code 2716
 
- business use 0,50 EUR/MWh
- non-business use 1,00 EUR/MWh


Excise duty base:
 
  • petrol, diesel and kerosene - 1000 litres at basic conditions of temperature of 15° C
 
  • LPG and heavy fuel oil - 1000 kg net weight
 
  • solid fuels (coal and coke) - gigajoule gross calorific value
 
  • electricity and natural gas – megawatt hours
 

 

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