Tax rates on liquid fuels

Table 1: Tax rates on liquid fuels 1.1.31.12.2021 

Product Product
category
Energy
content tax
Carbon
dioxide tax
Strategic
stock fee
Total
Motor gasoline c/l 10 53,79 21,49 0,68 75,96
Small engine gasoline c/l 11 33,79 21,49 0,68 55,96
Bioethanol c/l  20 35,3 14,1 0,68 50,08
Bioethanol R c/l  21 35,3 7,05 0,68 43,03
Bioethanol T c/l  22 35,3 0 0,68 35,98
MTBE snt/l  23 43,71 17,46 0,68 61,85
MTBE R snt/l 24 43,71 15,54 0,68 59,93
MTBE T snt/l  25 43,71 13,62 0,68 58,01
TAME snt/l 26 47,07 18,8 0,68 66,55
TAME R c/l 27 47,07 17,11 0,68 64,86
TAME T c/l 28 47,07 15,42 0,68 63,17
ETBE c/l 29 45,39 18,13 0,68 64,2
ETBE R c/l 30 45,39 14,78 0,68 60,85
ETBE T c/l 31 45,39 11,42 0,68 57,49
TAEE c/l  32 48,75 19,47 0,68 68,9
TAEE R c/l 33 48,75 16,65 0,68 66,08
TAEE T c/l  34 48,75 13,82 0,68 63,25
Biogasoline c/l 38 53,79 21,49 0,68 75,96
Biogasoline  R c/l 39 53,79 10,74 0,68 65,21
Biogasoline  T c/l 40 53,79 0 0,68 54,47
Ethanol-diesel c/l 47 20,23 14,38 0,35 34,96
Ethanol-diesel R c/l 48 20,23 7,9 0,35 28,48
Ethanol-diesel T c/l 49 20,23 1,42 0,35 22
Diesel oil c/ll 50 34,57 24,56 0,35 59,48
Diesel oil para c/l 51 28,65 23,2 0,35 52,2
Biodiesel oil c/l  52 31,69 22,51 0,35 54,55
Biodiesel oil R c/l 53 31,69 11,26 0,35 43,3
Biodiesel oil T c/l 54 31,69 0 0,35 32,04
Biodiesel oil P c/l 55 28,65 23,2 0,35 52,2
Biodiesel oil P R c/l 56 28,65 11,6 0,35 40,6
Biodiesel oil P R c/l 57 28,65 0 0,35 29
Light fuel oil c/l 60 12,98 16,9 0,35 30,23
Light fuel oil,sulphur-free c/l 61 10,33 16,9 0,35 27,58
Biofuel oil c/l 62 10,33 16,9 0,35 27,58
Biofuel oil R c/l 63 10,33 8,45 0,35 19,13
Biofuel oil T c/l 64 10,33 0 0,35 10,68
Heavy fuel oil c/kg 71 11,59 18,67 0,28 30,54
Kerosene-type jet fuel c/l 81 57,49 23,33 0,35 81,17
Aviation gasoline c/l 91 52,11 20,81 0,68 73,6
Methanol c/l 100 26,9 10,74 0,68 38,32
Methanol R c/l 101 26,9 5,37 0,68 32,95
Methanol T /l 102 26,9 0 0,68 27,58
LPG c/l 110 13,29 18,09 0,11 31,49
Bio-LPG c/l 111 13,29 18,09 0,11 31,49
Bio-LPG R c/l 112 13,29 9,04 0,11 22,44
Bio-LPG T c/l 113 13,29 0 0,11 13,4

All engine fuels to be released for consumption, their blends and products replacing them must fulfil the minimum tax levels for motor gasoline and diesel oil according to the Directive. If fuels, their blends or products replacing them are released for consumption, tax should be collected on them using the following minimum tax rates, even if the tax level indicated in the tax rate table for the fuel in question is lower.

Motor gasoline, its blends and products replacing it c/l 35,22  0,68 35,90
Diesel oil, its blends and products replacing it c/l 32,65 0,35 33,00

Table 2: Combined production of electricity and heat 1.1.–31.12.2021

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

Tax rates on liquid fuels 1.8.2020–31.12.2020

Product Product
category
Energy
content tax
Carbon
dioxide tax
Strategic
stock fee
Total
Motor gasoline c/l 10 53,79  21,49 0,68 75,96
Small engine gasoline c/l 11 33,79 21,49 0,68 55,96
Bioethanol c/l  20 35,30 14,10 0,68 50,08
Bioethanol R c/l  21 35,30 7,05 0,68 43,03 
Bioethanol T c/l  22 35,30 0,00  0,68 35,98
MTBE snt/l  23 43,71 17,46 0,68 61,85
MTBE R snt/l 24 43,71 15,54 0,68 59,93
MTBE T snt/l  25 43,71 13,62 0,68 58,01 
TAME snt/l 26 47,07 18,80 0,68 66,55
TAME R c/l 27 47,07 17,11 0,68 64,86
TAME T c/l 28 47,07 15,42 0,68 63,17
ETBE c/l 29 45,39 18,13 0,68 64,20
ETBE R c/l 30 45,39 14,78 0,68 60,85
ETBE T c/l 31 45,39 11,42 0,68 57,49
TAEE c/l  32 48,75 19,47 0,68 68,90
TAEE R c/l 33 48,75 16,65 0,68 66,08 
TAEE T c/l  34 48,75 13,82 0,68 63,25
Biogasoline c/l 38 53,79 21,49 0,68 75,96 
Biogasoline  R c/l 39 53,79 10,74 0,68 65,21
Biogasoline  T c/l 40 53,79 0,00 0,68 54,47
Ethanol-diesel c/l 47 32,65 0,00 0,35  33,00
Ethanol-diesel R c/l 48 32,65 0,00 0,35  33,00
Ethanol-diesel T c/l 49 32,65 0,00 0,35  33,00 
Diesel oil c/ll 50 34,57 24,56  0,35  59,48
Diesel oil para c/l 51 27,65 23,20 0,35  51,20
Biodiesel oil c/l  52 31,69  22,51 0,35  54,55
Biodiesel oil R c/l 53 31,69  11,26 0,35  43,30
Biodiesel oil T c/l 54 31,69  0,00 0,35  32,04
Biodiesel oil P c/l 55 27,65 23,20 0,35  51,20
Biodiesel oil P R c/l 56 27,65 11,60 0,35  39,60
Biodiesel oil P R c/l 57 27,65 0,00  0,35  28,00
Light fuel oil c/l 60 10,28 16,90 0,35  27,53
Light fuel oil,sulphur-free c/l 61 7,63 16,90 0,35  24,88
Biofuel oil c/l 62 7,63 16,90 0,35  24,88
Biofuel oil R c/l 63 7,63 8,45 0,35  16,43
Biofuel oil T c/l 64 7,63 0,00 0,35  7,98
Heavy fuel oil c/kg 71 8,56  18,67 0,28 27,51
Kerosene-type jet fuel c/l 81 57,49  23,33 0,35  81,17
Aviation gasoline c/l 91 52,11 20,81 0,68 73,60
Methanol c/l 100 26,90 10,74 0,68 38,32
Methanol R c/l 101 26,90 5,37 0,68 32,95
Methanol T /l 102 26,90 0,00 0,68 27,58
LPG c/l 110 9,81 18,09 0,11 28,01
Bio-LPG c/l 111 9,81 18,09 0,11 28,01
Bio-LPG R c/l 112 9,81 9,04 0,11 18,96
Bio-LPG T c/l 113 9,81 0,00 0,11 9,92

Tax rates on liquid fuels 1.1.31.7.2020:

Product Product
category
Energy
content tax
Carbon
dioxide tax
Strategic
stock fee
Total
Motor gasoline c/l 10 52,19  17,38 0,68 70,25
Small engine gasoline c/l 11 32,19 17,38 0,68 50,25
Bioethanol c/l  20 34,25 11,40 0,68 46,33
Bioethanol R c/l  21 34,25 5,70 0,68 40,63 
Bioethanol T c/l  22 34,25 0,00  0,68 34,93
MTBE snt/l  23 42,41 14,12 0,68 57,21
MTBE R snt/l 24 42,41 12,56 0,68 55,65
MTBE T snt/l  25 42,41 11,01 0,68 54,10 
TAME snt/l 26 45,67 15,20 0,68 61,55
TAME R c/l 27 45,67 13,84 0,68 60,19
TAME T c/l 28 45,67 12,47 0,68 58,82
ETBE c/l 29 44,04 14,66 0,68 59,38
ETBE R c/l 30 44,04 11,95 0,68 56,67
ETBE T c/l 31 44,04 9,24 0,68 53,96
TAEE c/l  32 47,30 15,75 0,68 63,73
TAEE R c/l 33 47,30 13,46 0,68 61,44 
TAEE T c/l  34 47,30 11,18 0,68 59,16
Biogasoline c/l 38 52,19 17,38 0,68 70,25 
Biogasoline  R c/l 39 52,19 8,69 0,68 61,56
Biogasoline  T c/l 40 52,19 0,00 0,68 52,87
Ethanol-diesel c/l 47 15,18 11,65 0,35  27,18
Ethanol-diesel R c/l 48 15,18 6,40 0,35  21,93
Ethanol-diesel T c/l 49 15,18 1,15 0,35  16,68 
Diesel oil c/ll 50 32,77 19,90  0,35  53,02
Diesel oil para c/l 51 25,95 18,79 0,35  45,09
Biodiesel oil c/l  52 30,04  18,24 0,35  48,63
Biodiesel oil R c/l 53 30,04  9,12 0,35  39,51
Biodiesel oil T c/l 54 30,04  0,00 0,35  30,39
Biodiesel oil P c/l 55 25,95 18,79 0,35  45,09
Biodiesel oil P R c/l 56 25,95 9,40 0,35  35,70
Biodiesel oil P R c/l 57 25,95 0,00  0,35  26,30
Light fuel oil c/l 60 10,28 16,90 0,35  27,53
Light fuel oil,sulphur-free c/l 61 7,63 16,90 0,35  24,88
Biofuel oil c/l 62 7,63 16,90 0,35  24,88 
Biofuel oil R c/l 63 7,63 8,45 0,35  16,43
Biofuel oil T c/l 64 7,63 0,00 0,35  7,98
Heavy fuel oil c/kg 71 8,56 18,67 0,28 27,51
Kerosene-type jet fuel c/l 81 56,76  19,24 0,35  76,35
Aviation gasoline c/l 91 51,70 17,21 0,68 69,59
Methanol c/l 100 26,10 8,69 0,68 35,47
Methanol R c/l 101 26,10 4,34 0,68 31,12
Methanol T /l 102 26,10 0,00 0,68 26,78
LPG c/l 110 9,81 18,09 0,11 28,01
Bio-LPG c/l 111 9,81 18,09 0,11 28,01
Bio-LPG R c/l 112 9,81 9,04 0,11 18,96
Bio-LPG T c/l 113 9,81 0,00 0,11 9,92

All engine fuels to be released for consumption, their blends and products replacing them must fulfil the minimum tax levels for motor gasoline and diesel oil according to the Directive. If fuels, their blends or products replacing them are released for consumption, tax should be collected on them using the following minimum tax rates, even if the tax level indicated in the tax rate table for the fuel in question is lower.

Motor gasoline, its blends and products replacing it c/l 35,22  0,68 35,90
Diesel oil, its blends and products replacing it c/l 32,65 0,35 33,00