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Excise Duties: Energy Tax Rates

The Energy Taxation Directive (Annex I) establishes the minimum excise duty rates that Member States must apply to energy products for fuel and transport, and electricity. These rates are:

Minimum rates for motor fuels

Fuel

Rate expressed per

Rate

Leaded petrol

Euro per 1000 litres

421

Unleaded petrol

Euro per 1000 litres

359

Gas Oil

Euro per 1000 litres

330

Kerosene

Euro per 1000 litres

330

LPG

Euro per 1000 kilograms

125

Natural Gas

Euro per gigajoule

2.6

 

Minimum rates for motor fuels used for commercial and industrial use

Fuel

Rate expressed per

Rate

Gas Oil

Euro per 1000 litres

21

Kerosene

Euro per 1000 litres

21

LPG

Euro per 1000 kilograms

41

Natural Gas

Euro per gigajoule

0.3

 

Minimum rates for heating and electricity

Fuel

Rate expressed per

Rate for business

Rate for non-business

Gas Oil

Euro per 1000 litres

21

21

Heavy fuel oil

Euro per 1000 kilos

15

15

Kerosene

Euro per 1000 litres

0

0

LPG

Euro per 1000 kilograms

0

0

Natural Gas

Euro per gigajoule

0.15

0.3

Coal and Coke

Euro per gigajoule

0.15

0.3

Electricity

Euro per MWh

0.5

1.0

EU legislation only sets harmonised minimum rates. Member States are free to apply excise duty rates above these minima, according to their own national needs.