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Generic Tax Name Excise duty - Tobacco products(EU harmonised)
Tax name in the national language Akcīzes nodoklis tabakas izstrādājumiem
Tax name in English Excise tax on tobacco products
Member State LV-Latvia
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/03/20
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

Law "On Excise Tax" (in force from January 1, 1991 till December 8, 1999)

Law "On Excise Tax" (in force from December 9, 1999 till April 30, 2004)

Law "On Excise Tax for Tobacco Products" (in force from January 1, 1999 till April 30, 2004)

Law "On Excise Tax" (in force since May 1, 2004).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of Latvia.

 
Taxpayers

An importer, an approved warehousekeeper, a registered consignor, a registered consignee, a temporarily registered consignee or a distance seller, a person that brings into the Republic of Latvia or receives from another Member State excisable goods which have already been released into free circulation in another Member State and other persons in accordance with Law On Excise Duties.

 
Tax object and basis of assessment

The following tobacco products shall be taxable:

1) cigars and cigarillos;

2) cigarettes;

3) smoking tobacco:

a) fine-cut tobacco intended for the rolling of cigarettes; and

b) other smoking tobacco

The basis of assessment is the amount of excisable goods released for consumption in the Republic of Latvia.

 
Deductions, Allowances, Credits, Exemptions

Exemption from the duty for denatured tobacco products, tobacco products which are destroyed and tobacco products used for the determination of the quality of tobacco products.

Duty exemptions and reliefs are foreseen for diplomats and international organisations.

 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 25.00 34.00 %
Cigars and Cigarillos 26.00
Fine cut smoking tobacco (for rolling of cigarettes) 34.00
Other smoking tobacco 34.00

Comments

The calculated tax on cigarettes shall not be less than 52 lats for 1,000 cigarettes.

Cigarettes        
from 2014.01.01.-2015.31.12. 28 LVL  per 1,000 units 33,50% of retail price
The calculated tax shall not be less than 56 lats for 1000 cigarettes.
from 2016.01.01.-2017.31.12. 30 LVL per 1,000 units 33% of retail price
The calculated tax shall not be less than 60 lats for 1000 cigarettes.
from 2018.01.01. 32 LVL per 1,000 units 33% of retail price
The calculated tax shall not be less than 64 lats for 1000 cigarettes.
         
Cigars and Cigarillos        
from 2014.01.01.-2015.31.12. 28 LVL  per 1,000 units    
from 2016.01.01.-2017.31.12. 30 LVL per 1,000 units    
from 2018.01.01. 32 LVL per 1,000 units    
         
Fine cut smoking tobacco (for rolling of cigarettes) and other smoking tabacco        
from 2014.01.01.-2017.31.12. 39 LVL per kg    
from 2018.01.01. 43 LVL per kg    

 

 
Tax due date

 15 days after the end of the taxation period (one calendar month)

 
Tax collector

State Revenue Service.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 91.26 LVL 0.51
2009 109.26 LVL 0.58
2008 145.80 LVL 0.60
2007 64.50 LVL 0.29
2006 61.90 LVL 0.36
2005 47.30 LVL 0.35
2004 39.30 LVL 0.36
2003 22.90 LVL 0.24
2002 20.70 LVL 0.25
2001 21.50 LVL 0.29
2000 18.60 LVL 0.27
1999 17.50 LVL 0.28
1998 15.10 LVL 0.25
1997 9.60 LVL 0.18
1996 6.10 LVL 0.13
1995 2.00 LVL 0.05

Comments