Refund levels for gasoline, diesel oil and light fuel oil

Refunds concerning motor gasoline, diesel oil and light fuel oil are applied for using the refund levels given in the following table, if the fuel was acquired after 1 January 2014 and if the motor gasoline or the diesel oil has met the requirements in accordance with the Environmental Protection Act (86/2000) and the light fuel oil has contained no more than 7 per cent by volume of biofuel oil. Also, the applicant has to be able to prove during which period the fuel was acquired; the refund level is shown in the table below for each fuel and acquisition period in question.

Refunds for LPG are also applied for using the levels given here.

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Excise duty refunds

Motor gasoline c/l Energy content tax Carbon dioxide tax Strategic dioxide fee Total
1.1.–30.6.2016 c/l 49,83 15,26 0,68 65,77
1.7.–31.12.2016 c/l 49,79 15,19 0,68 65,66
1.1.–30.6.2017 c/l 50,62 16,15 0,68 67,45
1.7.–31.12.2017 c/l 50,59 16,24 0,68 67,51
1.1.–30.6.2018 c/l 50,55 16,22 0,68 67,45
1.7.–31.12.2018 c/l 50,49 16,02 0,68 67,19
1.1.–30.6.2019 c/l 50,52 15,91 0,68 67,11
1.7.–31.12.2019 c/l 50,49 16,07 0,68 67,24
1.1. – 30.6.2020 c/l 50,49 15,87 0,68 67,04
1.7. - 31.12.2020 c/l 51,70 19,05 0,68 71,43
1.1. – 30.6.2021 c/l 52,00 19,70 0,68 72,38
Diesel oil c/l Energy content tax Carbon dioxide tax Strategic dioxide fee Total
1.1.–30.6.2016 c/l 28,09 16,92 0,35 45,36
1.7.–31.12.2016 c/l 27,17 17,54 0,35 45,06
1.1.–30.6.2017 c/l 28,07 17,25 0,35 45,67
1.7.–31.12.2017 c/l 27,96 16,31 0,35 44,62
1.1.–30.6.2018 c/l 27,48 17,45 0,35 45,28
1.7.–31.12.2018 c/l 27,48 16,50 0,35 44,63
1.1.–30.6.2019 c/l 27,30 15,93 0,35 43,58
1.7.–31.12.2019 c/l 27,82 17,06 0,35 45,23
1.1. – 30.6.2020 c/l 27,55 16,35 0,35 44,25
1.7. - 31.12.2020 c/l 29,34 20,27 0,35 49,96
1.1. – 30.6.2021 c/l 30,26 18,00 0,35 48,61
Light fuel oil c/l Energy content tax Carbon dioxide tax Strategic dioxide fee Total
1.1.–30.6.2016 c/l 6,65 14,39 0,35 21,39
1.7.–31.12.2016 c/l 6,65 14,40 0,35 21,40
1.1.–30.6.2017 c/l 7,05 15,46 0,35 22,86
1.7.–31.12.2017 c/l 7,05 15,45 0,35 22,85
1.1.–30.6.2018 c/l 7,50 16,54 0,35 24,39
1.7.–31.12.2018 c/l 7,50 16,54 0,35 24,39
1.1.–30.6.2019 c/l 7,63 16,87 0,35 24,85
1.7.–31.12.2019 c/l 7,63 16,88 0,35 24,86
1.1.–30.6.2020 c/l 7,63 16,88 0,35 24,86
1.7. - 31.12.2020 c/l 7,63 16,90 0,35 24,88
1.1. – 30.6.2021 c/l 10,33 16,83 0,35 27,61
LPG c/l Energy content tax Carbon dioxide tax Strategic dioxide fee Total
1.1.–30.6.2016 c/kg 8,50 16,32 0,11 24,93
1.7.–31.12.2016 c/kg 8,50 16,32 0,11 24,93
1.1.–30.6.2017 c/kg 9,01 17,53 0,11 26,65
1.7.–31.12.2017 c/kg 9,01 17,53 0,11 26,65
1.1.–30.6.2018 c/kg 9,58 18,74 0,11 28,43
1.7.– 31.12.2018 c/kg 9,58 18,74 0,11 28,43
1.1.–30.6.2019 c/kg 9,81 18,09 0,11 28,01
1.7.–31.12.2019 c/kg 9,81 18,09 0,11 28,01
1.1.–30.6.2020 c/kg 9,81 18,09 0,11 28,01
1.7. - 31.12.2020 c/kg 9,81 18,09 0,11 28,01
1.1. – 30.6.2021 c/kg 13,29 18,09 0,11 31,49

Refund levels for combined production

For light fuel oil for combined production:

  • During 1.1.–30.6.2021 refund amount is  20,04 snt/l.  

For LPG for combined production:

  • During 1.1.–30.6.2021 refund amount is 21,67 snt/kg

Carbon dioxide tax reduction 

For light fuel oil for combined production:

  • During 1.1.–30.6.2018, carbon dioxide tax reduction is 8,27 cent/kg.
  • During 1.7.–31.12. 2018, carbon dioxide tax reduction is 4,88 cent/kg.

For LPG for combined production:

  • For LPG bought 1.1.–30.6.2018 for combined production, carbon dioxide tax reduction is 9,37 cent/kg.
  • During 1.7.–31.12. 2018, carbon dioxide tax reduction is 9,37 cent/kg.

Energy content tax reduction

For light fuel oil for combined production:

  • For light fuel oil bought 1.1.–30.6.2019 for combined production, energy content tax reduction is 7.90 cent/l.
  • For light fuel oil bought 1.7.–31.12.2019 for combined production, energy content tax reduction is 8.23 cent/l.
  • For light fuel oil bought 1.1.–30.6.2020 for combined production, energy content tax reduction is 7.83 cent/l.
  • For light fuel oil bought 1.7.–31.12.2020 for combined production, energy content tax reduction is 8.03 cent/l.

For LPG for combined production:

  • During 1.1.– 30.6.2019, energy content tax reduction is 9,81 cent/kg.
  • During 1.7.– 31.12.2019, energy content tax reduction is 9,81 cent/kg.
  • During 1.1. – 30.6.2020, energy content tax reduction is 9,81 cent/kg.
  • During 1.7.– 31.12.2020, energy content tax reduction is 9,81 cent/kg.

If the refund applicant cannot provide a reliable account of the composition of the acquired fuel, the averages for consumption calculated by Tax Administration for the periods of January–June and July–December should be used. These averages are always published at the beginning of August and at the beginning of February and they shall be used for refunds for fuels released for consumption during the period in question.

If the fuel does not meet the requirements laid down in the quality decree, the refund rates are as follows:

The table is soon updated

Product nr cent/l cent/l cent/l cent/l
Motor gasoline 22 35,30 0,00 0,68 35,98
Diesel oil 49 16,50 1,15 0,35 18,00
Light fuel oil 64 7,63 0,00 0,35 7,98
LPG 113 9,81 0,00 0,11 9,92