Excise Duty

Product

From

01.07.2019.

until

28.02.2021

01.03.2021.

01.01.2022.

01.01.2023.

Cigarettes:

  minimum duty level per 1000 cigarettes

114.7

121.4

128.4

135.9

  specific tax, per 1000 items

78.7

92.5

98

104

  ad valorem, %

20.0

15.0

15.0

15.0

Product

01.01.2020.

01.01.2021.

01.01.2022.

01.01.2023.

Cigars and cigarillos, per 1000 items

95.2

104.7

115.2

126.7

Fine cut smoking tobacco, per 1000 grams

75

80.25

85.9

91.9

Other smoking tobacco, per 1000 grams

75

80.25

85.9

91.9

Other tobacco product (raw tobacco), per 1000 grams

75

80.25

85.9

91.9

Heated tobacco, per 1000 grams

75

160

207

218

Product

From

01.07.2016.

until

31.12.2020.

01.01.2021.

01.01.2022.

01.01.2023.

Liquids for e-cigarettes:

per ml of liquid of e-cigarettes

0.01

-

-

-

per mg of nicotine

0.005

-

-

-

Liquids and components for e-cigarettes per ml

-

0.12

0.16

0.20

Product

01.01.2021.

01.01.2022.

01.01.2023.

Novel products per 1000 g

80

100

120

Product

Until 31.03.2017. per 1000 m³

From 01.04.2017. per MWh

01.01.2018. per MWh

Until 31.12.2020.

From 01.01.2021. until 31.12.2025.

From 01.01.2026.

Natural gas used for heating purposes

17.07

1.65

1.65

-

-

-

Natural gas used as motor fuel

99.60

9.64

9.64

9.64

1.91

10

Natural gas used for industrial purposed

5.65

0.55

0.55

-

-

-

Product

01.03. 2018.

01.03. 2019.

01.03. 2020.

01.03. 2021.

01.07.2022.

Wine, per 100 liters

92

101

106

111

111

Wine - independent average wine producer, for 100 hectoliters of wine or small distilleries, for 150 hectoliters of wine

-

-

-

-

55,5

Fermented products not exceeding 6 per cent, per 100 liters

64

Fermented products from 6 per cent, per 100 liters

92

101

106

111

111

Fermented beverages - independent average producer of fermented beverages, for 1500 hectoliters of fermented beverages or small distilleries, for 150 hectoliters of fermented beverages:

Fermented products not exceeding 6 per cent, per 100 liters

-

-

-

-

32

Fermented products from 6 per cent, per 100 liters

-

-

-

-

55,5

Intermediate products not exceeding 15 percent, per 100 liters

92

101

106

111

111

Intermediate products from 15 to 22 percent, per 100 liters

150

168

176

185

185

Intermediate products - the independent average producer of intermediate products, for 80 hectoliters of intermediate products or the small distilleries, for 10 hectoliters of intermediate products:

Intermediate products not exceeding 15 percent, per 100 litres

-

-

-

-

-

55,5

Intermediate products from 15 to 22 percent, per 100 liters

-

-

-

-

92,5

Other alcoholic beverages (ethyl alcohol), per 100 liters of absolute alcohol

1670

1840

1564

(01.08.)

1642

1724

1724

Other alcoholic beverages – small distilleries, per 100 liters of absolute alcohol

920

782

(01.08.)

821

862

862

Beer, per hectoliter/degree of alcohol of finished product

6,8

7,4

7,8

8,2

8,2

Beer – small breweries, per hectoliter/degree of alcohol of finished product

3,4

3,7

3,9

4,1

4,1

Minimum rate for beer (including beer from small breweries), per 100 liters

12,5

13,6

14,4

15,2

15,2

Product

01.01.2018.

01.01.2019.

01.01.2020.

01.01.2021.

01.01.2022.

Non-alcoholic drinks, per 100 litres

7.40

7.40

7.40

7.40

Non-alcoholic drinks, per 100 litres;

with a sugar content not exceeding 8 grams (not including) per 100 milliliters

7.40

with a sugar content not exceeding 8 grams (inclusive) per 100 milliliters

14

Coffee, per 100 kg

142.29

142.29

142.29

142.29

142.29

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 5-10%, per 1000 litres

436

476

509

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

130.8

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