Oct Sep Oct 2017 Oct Nov
P O T C P S Sv
25 26 27 28 29 30 1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31 1 2 3 4 5

Ministry of Finance
of the Republic of Latvia
1 Smilsu st., Riga
LV-1919, Latvia

P.: +371-67095405
F.: +371-67095503
E-mail: pasts@fm.gov.lv
info@fm.gov.lv

Excise Duty 26/09/2017

Excise duty rates for alcoholic beverages, EUR

Product

01.03.2017.

01.03.2018.

01.03.2019.

01.03.2020.

Wine, per 100 litres

78

92

101

111

Fermented products, per 100 litres (depending on alcohol content):

 

 

 

 

not exceeding 6 per cent

64

64

64

64

from 6 per cent

78

92

101

111

Intermediate products, per 100 litres (depending on alcohol content):

 

 

 

 

not exceeding 15 percent

78

92

101

111

from 15 to 22 percent

130

150

168

185

Other alcoholic beverages (ethyl alcohol)

1450

1670

1840

2025

Beer, per hectolitre/degree of alcohol of finished product

4.51

6.83

7.45

8.17

Beer, per hectolitre/degree of alcohol of finished product

2.252

3.44

3.76

4.058

1no less than 8.2 EUR per 100 litres of beer

2for first 10 000 hl per year for small breweries (no less than 8.2 EUR per 100 litres of beer)

3no less than 12.5 EUR per 100 litres of beer

4for first 10 000 hl per year for small breweries (no less than 12.5 EUR per 100 litres of beer)

5no less than 13.6 EUR per 100 litres of beer

6for first 10 000 hl per year for small breweries (no less than 13.6 EUR per 100 litres of beer)

7no less than 14.9 EUR per 100 litres of beer

8for first 10 000 hl per year for small breweries (no less than 14.9 EUR per 100 litres of beer)

 

Excise duty rates for tobacco products, EUR

Product

01.07.2015.

01.07.2016.

01.07.2017.

01.07.2018.

01.07.2019.

01.07.2020.

Cigarettes:

 

 

 

 

 

 

  minimum duty level per 1000 cigarettes

89.8

93.7

99

109.2

114.7

114.7

  specific tax, per 1000 items

54.2

56.2

67

74.6

78.7

78.7

  ad valorem, %

25.0

25.0

20.0

20.0

20.0

20.0

 

Product

01.01.2016.

01.01.2017.

01.01.2018.

01.01.2019.

01.01.2020.

Cigars and cigarillos, per 1000 items

42.69

58

73

88

95.2

Fine cut smoking tobacco, per 1000 grams

58

62

66

70

75

Other smoking tobacco, per 1000 grams

58

62

66

70

75

Other tobacco product (raw tobacco), per 1000 grams

58

62

66

70

75

Heated tobacco, per 1000 grams

62 (From 01.03.2016.)

62

66

70

75

 

Product

From

01.07.2016.

01.01.2017.

01.01.2018.

Liquids for e-cigarettes:

 

 

 

per ml of liquid of e-cigarettes

0.01

0.01

0.01

per mg of nicotine

0.005

0.005

0.005

 

Excise duty rates for mineral oils, EUR

Product

01.01.2017.

01.01.2018.

01.01.2020.

Unleaded petrol, per 1000 litres

436

476

509

Leaded petrol, per 1000 litres

455.32

594

594

Gas oil, kerosene,  per 1000 litres

341

372

414

Petrol with bioethanol 5%, per 1000 litres

436

476

509

Petrol with bioethanol 70%-85%, per 1000 litres

131

142.8

152.7

Gas oil with biofuel, per 1000 litres

341

372

414

Biofuel (rape seed oil or biodiesel obtained from rape seed oil) used as motor fuel or heating fuel, per 1000 litres

0

0

0

Heavy fuel oil, per 1000 kg

15.65

15.65

15.65

Liquid petroleum gases (LPG), per 1000 kg

206

244

285

LPG for heating purposes, per 1000 kg

0

0

0

Marked mineral oils for heating purposes, per 1000 litres

56.91

56.91

56.91

Marked mineral oils (with biofuel at least 5%) for heating purposes, per 1000 litres

21.34

21.34

21.34

Gas oil which is marked and used in agricultural machinery for agricultural production, processing of agricultural land, as well as a forest or swamp to land, where cultivated cranberries or blueberries, and used of land under fishing ponds, per 1000 litres

50

55,8

 

62,1

 

Excise duty rates for natural gas, EUR

Product

Until 31.03.2017. per 1000 m3

From 01.04.2017. per MWh

01.01.2018. per MWh

Natural gas used for heating purposes

17.07

1.65

1.65

Natural gas used as motor fuel

99.60

9.64

9.64

Natural gas used for industrial purposed

5.65

0.55

0.55

 

Excise duty rates for non-alcoholic beverages and coffee, EUR

Product

01.01.2016.

01.01.2017.

01.01.2018.

Non-alcoholic drinks, per 100 litres

7,40

7.40

7.40

Coffee, per 100 kg

142,29

142.29

142.29

Ja vēlaties saņemt jaunumus savā e-pastā, lūdzu, ievadiet e-pastu un nospiediet pogu - pieteikties!

SIGN UP FOR NEWSLETTER

CALENDAR

Oct Sep Oct 2017 Oct Nov
P O T C P S Sv
25 26 27 28 29 30 1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31 1 2 3 4 5

SIGN UP FOR NEWSLETTER

CONTACTS

Tālrunis uzziņām: 67095405

Lietvedības tālrunis: 67095578

Fakss: 67095503

E-pasts: info@fm.gov.lv

Adrese: Smilšu iela 1, Rīga, LV-1919, Latvija

Šī tīmekļa vietne izmanto sīkdatnes. Piekrītot sīkdatņu izmantošanai, tiks nodrošināta tīmekļa vietnes optimāla darbība. Turpinot vietnes apskati Jūs piekrītat, ka izmantosim sīkdatnes Jūsu ierīcē. Savu piekrišanu Jūs jebkurā laikā varat atsaukt, nodzēšot saglabātās sīkdatnes. Lasīt vairāk
Piekrītu