Table 1a: Tax rates on liquid fuels 1.4.2026–31.12.2026
Table 2: Combined production of heat and power 1.4.2026–31.12.2026
| Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
| Light fuel oil c/l |
60a |
5,35 |
16,90 |
0,10 |
22,35 |
| Light fuel oil,sulphur-free c/l |
61a |
2,70 |
16,90 |
0,10 |
19,70 |
| Biofuel oil c/l |
62a |
2,70 |
16,90 |
0,10 |
19,70 |
| Biofuel oil R c/l |
63a |
2,70 |
8,45 |
0,10 |
11,25 |
| Biofuel oil T c/l |
64a |
2,70 |
0,00 |
0,10 |
2,80 |
| Heavy fuel oil c/kg |
71a |
3,03 |
18,67 |
0,12 |
21,82 |
| LPG c/l |
110a |
3,47 |
18,09 |
0,13 |
21,69 |
| Bio-LPG c/l |
111a |
3,47 |
18,09 |
0,13 |
21,69 |
| Bio-LPG Rc/l |
112a |
3,47 |
9,04 |
0,13 |
12,64 |
| Bio-LPG T c/l |
113a |
3,47 |
0,00 |
0,13 |
3,60 |
Excise duty on liquid fuels
Table 1: Tax rates on liquid fuels 1.1.2024–31.12.2025
Table 2: Combined production of heat and power 1.1.2024–31.12.2025
| Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
| Light fuel oil c/l |
60a |
5,35 |
16,90 |
0,35 |
22,60 |
| Light fuel oil,sulphur-free c/l |
61a |
2,70 |
16,90 |
0,35 |
19,95 |
| Biofuel oil c/l |
62a |
2,70 |
16,90 |
0,35 |
19,95 |
| Biofuel oil R c/l |
63a |
2,70 |
8,45 |
0,35 |
11,50 |
| Biofuel oil T c/l |
64a |
2,70 |
0,00 |
0,35 |
3,05 |
| Heavy fuel oil c/kg |
71a |
3,03 |
18,67 |
0,28 |
21,98 |
| LPG c/l |
110a |
3,47 |
18,09 |
0,11 |
21,67 |
| Bio-LPG c/l |
111a |
3,47 |
18,09 |
0,11 |
21,67 |
| Bio-LPG Rc/l |
112a |
3,47 |
9,04 |
0,11 |
12,62 |
| Bio-LPG T c/l |
113a |
3,47 |
0,00 |
0,11 |
3,58 |
Excise duty on liquid fuels
Table 1: Tax rates on liquid fuels 1.1.–31.12.2023
Table 2: Combined production of heat and power 1.1.2021–31.12.2023
| Product |
Product category |
Energy content tax |
Carbon dioxide tax |
Strategic stock fee |
Total |
| Light fuel oil c/l |
60a |
5,35 |
16,90 |
0,35 |
22,60 |
| Light fuel oil,sulphur-free c/l |
61a |
2,70 |
16,90 |
0,35 |
19,95 |
| Biofuel oil c/l |
62a |
2,70 |
16,90 |
0,35 |
19,95 |
| Biofuel oil R c/l |
63a |
2,70 |
8,45 |
0,35 |
11,50 |
| Biofuel oil T c/l |
64a |
2,70 |
0,00 |
0,35 |
3,05 |
| Heavy fuel oil c/kg |
71a |
3,03 |
18,67 |
0,28 |
21,98 |
| LPG c/l |
110a |
3,47 |
18,09 |
0,11 |
21,67 |
| Bio-LPG c/l |
111a |
3,47 |
18,09 |
0,11 |
21,67 |
| Bio-LPG Rc/l |
112a |
3,47 |
9,04 |
0,11 |
12,62 |
| Bio-LPG T c/l |
113a |
3,47 |
0,00 |
0,11 |
3,58 |
Excise duty on liquid fuels
