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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Accise sur les huiles minérales
Tax name in English Excise duty on mineral oils
Member State LU-Luxembourg
Tax in force since 1963/11/20
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/06/10
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Common excise duty: Belgian Royal Decree of 20 November 1963 coordinating the legal provisions on the excise system for mineral oils, as implemented by the Ministerial Regulation of 7 February 1964 (Mémorial A 1964, p. 438).

Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on excise duty (Mémorial A No 107 of 31 December 1992, p. 3173).

Ministerial Regulation of 30 December 1992 publishing Belgian Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 107 of 31 December 1992, p. 3180).

Ministerial Regulation of 16 February 1994 publishing Belgian Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 15 of 25 February 1994, p. 251), as amended by Ministerial Regulation of 18 October 1996 (Mémorial A No 75 of 5 November 1996, p. 2192).

Ministerial Regulation of 30 June 1995 publishing Belgian Royal Decree of 30 June 1995 on excise duty (Mémorial A No 61 of 31 July 1995, p. 1486).

Ministerial Regulation of 17 January 1996 publishing Belgian Royal Decree of 22 December 1995 amending the Royal Decree of 29 December 1992 on the structure and rates of excise duty on mineral oils (Mémorial A No 4 of 29 January 1996, p. 39).

Ministerial Regulation of 18 October 1996 publishing Belgian Ministerial Decree of 12 September 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 75 of 5 November 1996, p. 2192).

Ministerial Regulation of 31 December 1996 publishing Belgian Ministerial Decree of 24 December 1996 amending Ministerial Decree of 28 December 1993 on the excise-duty system for mineral oils (Mémorial A No 96 of 31 December 1996, p. 2932).

Ministerial Regulation of 22 December 1997 publishing the Belgian Law of 22 October 1997 on the structure and rates of excise duty on mineral oils (Mémorial A-104 of 30 December 1997, p. 3322).

Belgian Program law of 27 December 2004 establishing the excise system on energy products and electricity, as implemented by Ministerial Regulation of 29 March 2005 (Mémorial A 2005/45, page 740).

Belgian Program law of 11 July 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2090).

Belgian Program law of 27 December 2005 modifying the Belgian Program law of 27 December 2004, as implemented by Ministerial Regulation of 30 May 2006 (Mémorial A 2006/120, page 2094).

Belgian Program Law of 25 February 2007, as implemented by Ministerial Regulation of 7 June 2007 (Mémorial A 2007/98, page 1818).

 

Autonomous excise duty:Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 3/4 (Mémorial A No 89 of 20 December 1996, p. 2515).

Grand Ducal Regulation of 28 March 1995 setting the autonomous excise duty on mineral oils and gas oils for fuel for engines of vehicles using the public highway (Mémorial A No 25 of 31 March 1995, p. 833).

Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).

Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887).

Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 7 )

Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445).

Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682).

Grand Ducal Regulation of 21 July 2012 setting some autonomous excise duty rates on energy products (Memorial A 2012/151, page 1853)

 

Monitoring charge on domestic fuel: Law of 20 December 1996 on the budget of public receipts and expenditure for the 1997 fiscal year - Article 5 (Mémorial A No 89 of 20 December 1996, p. 2516).

Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315).

Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 10 )

 

Additional autonomous excise duty: Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).

Grand Ducal Regulation of 30 September 1994 setting the additional autonomous excise duty on light mineral oils and gas oils for fuel for engines of vehicles using the public highway, known as the social contribution (Mémorial A No 90 of 7 October 1994, p. 1712).

Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).

Law of 17 June 1994 laying down measures to ensure the maintenance of employment, price stability and business competitiveness - Article 10 (Mémorial A No 53 of 29 June 1994, p. 1023).

Law of 12 February 1999 on the implementation of the 1998 national action plan for employment (Mémorial A-13 of 23 February 1999, p. 189).

Law of 23 December 2004: 1. establishing a system for greenhouse gas emission allowance trading; 2.establishing a found to finance Kyoto mechanisms; 3. modifying the law of 10 June 1999 on classified establishments ; Grand Ducal Regulation of 22 December 2006 setting some autonomous excise duty rates on energy products (Mémorial A 2006/244, page 4887).

Grand - Ducal Regulation of 22 December 2006 fixing the autonomous excise duty rates for energy products (Mémprial A N°244 of 29 December 2006, page 4887).

Law of 29 December 2006 on the Budget (Mémorial N°236 of 29 December 2006, page 4317)

Grand-Ducal Regulation of 21 December 2007 fixing the autonomous excise duty rate and provisions on manufactured tobacco and energy products (Mémorial A N° 245 of 31 December 2007, page 4546)

Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 8 )

Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445).

Grand Ducal Regulation of 17 December 2010 setting some autonomous excise duty rates on energy products (Mémorial A 2010/228, page 3682).

 

Pollution tax: Law of 22 December on the budget of public receipts and expenditure for the 2007 fiscal year (Mémorial A 2006/236, page 4315), article 6, establishing minimal proportions of bio fuels in the motor fuels and gas oils released for consumption.

Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 9 )

Grand Ducal Regulation of 18 December 2009 setting some autonomous excise duty rates on energy products (Mémorial A 2009/256, page 5445).

 

Electricity tax : law of 1st August 2007 on electricity market

Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 11/12 )

 

Natural gas tax : Law of 1st August 2007 on natural gas market

Budgetary Law of 18 December 2009 (Mémorial A, n° 254, 24 December 2009) (art. 13/14 )

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments
 
Geographical Scope

Grand-Duchy of Luxembourg.

 
Taxpayers

The excise duty and the autonomous excise duty are payable by the manufacturer, the authorised warehousekeeper or the registered trader.

 
Tax object and basis of assessment
  • The products subject to duties are set out in the table of rates below.
  • Mineral oils other than those for which a level of duty has been specified are subject to excise duty if intended for use, offered for sale or used as heating fuel or motor fuel.

 

Basis of assessment:

Per 1,000 liters, except heavy fuel, LPG and methane per 1,000 kg.

Electricity per GJ converted to MWh

Natural gas per MWh

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

An exemption has been granted in respect of liquefied petroleum gas, natural gas and methane and in respect of local public transport vehicles.

The following products are exempt from the harmonised excise duty:

  • products used for purposes other than as heating fuel or motor fuel;
  • mineral oils supplied for use as motor fuel for commercial aircraft,
  • mineral oils supplied for use as motor fuel for navigation in Community waters (including fishing);
  • mineral oils used for navigation on internal waterways;
  • mineral oils used in agricultural and horticultural works, in forestry and in inland fisheries;
  • mineral oils used in railway passenger and goods transport;
  • mineral oils used in pilot schemes for the technological development of more environmentally-friendly products, in particular fuels from renewable energy resources;
  • oils used in the field of the manufacture, development, testing and maintenance of aircraft and ships;
  • all bio fuels relevant from NC Code 1507 to 1518, 38249055 and 38249080 to 38249099 components from biomass, 22072000 and 29051100 from not synthetic origin.
  • Natural-gas when used for combined heat and power generation

 

Reliefs:

An excise-duty reduction, specifically linked to their sulphur content, has been granted in respect of heavy fuel oils.

 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 516.66
Unleaded 464.58
Gas oil
  per 1,000 litres
Propellant use 338.35
Industrial/Commercial use 21.00
Heating - Business use 10.00
Heating - Non-business use 10.00
Kerosene
  per 1,000 litres
Propellant use 330.00
Industrial/Commercial use 21.00
Heating - Business use 10.00
Heating - Non-business use 10.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 15.00
Heating - Non-business use 15.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 101.64
Industrial/Commercial use 37.18
Heating - Business use 10.00
Heating - Non-business use 10.00
Natural Gas
  per gigajoule
Propellant use
Industrial/Commercial use
Heating - Business use 0.15
Heating - Non-business use 0.30
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.15 5.00
Heating - Non-business use
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.15 5.00
Heating - Non-business use
Lignite
  per gigajoule per 1,000 kg
Heating - Business use
Heating - Non-business use
Electricity
  per MWh
Business use 0.50
Non-business use 1.00

Comments

 

 Rate
(in national currency)

 Petrol

 

 

 per 1,000 litres

 Leaded

 516.6646

 Unleaded

 464.5846 (>10 ppm sulphur)

 462.0946 (£10 ppm sulphur)

 Gas oil

 

 

 per 1,000 litres

 Propellant use

 338.3548 (>10 ppm sulphur)

 335.0000 (£10 ppm sulphur)

 Industrial/Commercial use

 21.002

 Heating - Business use

 10

 Heating - Non-business use

 10

 Kerosene

 

 

 per 1,000 litres

 Propellant use

 330.000

 Industrial/Commercial use

 21.0020

 Heating - Business use

 10

 Heating - Non-business use

 10

 Heavy fuel oil

 

 

 per 1,000 kg

 Heating - Business use

 15

 Heating - Non-business use

 15

 Liquid Petroleum Gas (LPG)

 

 

 per 1,000 kg

 Propellant use

 101.64

 Industrial/Commercial use

 37.1840

 Heating - Business use

 10

 Heating - Non-business use

 10

 Natural Gas

 

 

 per gigajoule

 Propellant use

 0.00

 Industrial/Commercial use

 0.15/0.0833 / 0.0139

Heating - Business use

0.15

Heating - Non-business use

0.30

Coal

   
 

per gigajoule

per 1,000 kg

Heating - Business use

0.15

5

Heating - Non-business use

0

0

Coke

   
 

per gigajoule

per 1,000 kg

Heating - Business use

0.15

5

Heating - Non-business use

0

0

Lignite

   
 

per gigajoule

per 1,000 kg

Heating - Business use

0

0

Heating - Non-business use

0

0

Electricity

 
 

per MWh

Heating - Business use

0.50

Heating - Non-business use

1.00

Metall/miner. processes

0.10

Natural gas

   
 

per gigajoule

Heating - Business use

0.15

Heating - Non-business use

0.30

Industrial/commercial

0.0833/0.0139

   

Comments:

The total excise duty contains also "Autonomous" and "Additional autonomous" excise duties as specified in the table below:

 

Nature of product

Common excise duty

 

Autonomous excise duty

 

Additional autonomous excise duty

 

Petrol (per 10 hl)

     

-leaded

245.4146

113.08

158.17

-unleaded > 10 ppm sulphur

245.4146

61.00

158.17

-unleaded

245.4146

58.51

158.17

Kerosene (per 10 hl):

     

-fuel

294.9933

35.0067

 12.41

-industrial or commercial use

18.5920

2.41

 12.41

-heating

0

10

12.41

Gas oil (per 10 hl)

     

-fuel > 10 ppm sulphur

198.3148

83.84

56.20

-fuel

198.3148

80.4852

56.20

-industrial or commercial use

18.5920

2.41

 

-heating(*)

0

10.00(*)

 

LPG/methane (per t)

     

-Fuel

0

101.64

 

-industrial or commercial use

37.1840

0

 

-heating

0

10.00

 

Heavy fuel (per t)

     

-< 1 % sulphur

13.00

2.00

 

Natural gas ( per MWh )

     

-propellant

0.00

0.00

0.00

-non-business

0.00

1.08

0.00

-business

0.00

0.54

0.00

-business>4100 MWh C1

0.00

0.05(1)

0.00

-business>4100 MWh C2

0.00

0.30(2)

0.00

Electricity ( per MWh)

     

-non business

0.00

1.00

0.00

-business

0.00

0.50

0.00

-metall/mineral proc.

0.00

0.10(3)

0.00

       

 

(*) Monitoring charge

(1) C1 : energy-intensive buisiness who have an agreement with Government

(2) C2 : energy-intensive buisiness who asked for an agreement with Government

(3) Industries using electricity in metallurgical / mineralorgical processes

 
Tax due date

The payment of the duties may be deferred to the Thursday of the second week following that in which the declaration of dispatch for consumption is submitted.

 
Tax collector

The excise duty becomes due on release for consumption or on detection of shortages and is collected by Customs & Excise Administration (Administration des douanes et accises).

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cb to d2122cg

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 958.98 EUR 2.20
2011 934.30 EUR 2.21
2010 845.00 EUR 2.14
2009 836.10 EUR 2.31
2008 846.60 EUR 2.25
2007 843.50 EUR 2.29
2006 851.60 EUR 2.55
2005 851.60 EUR 2.86
2004 798.10 EUR 2.88
2003 680.20 EUR 2.63
2002 624.50 EUR 2.52
2001 601.40 EUR 2.56
2000 576.80 EUR 2.49

Comments