Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Change in the tax rate for Tobacco products 2011/07/01
Increase of excise rates 2014/01/01
Results 1 - 2 of 2.

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 2015/01/01
Version date 2015/02/17
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 Duties" (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.

 
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 51.80 25.00 %
Cigars and Cigarillos 39.84
Fine cut smoking tobacco (for rolling of cigarettes) 55.49
Other smoking tobacco 55.49

Comments

The calculated tax shall not be less than EUR 86.50 for 1,000 cigarettes.

Cigarettes  EUR per 1,000 units  of retail price, %
from 01.07.2015 - 30.06.2016 54.20 25.00
The calculated tax shall not be less than 89.80 EUR for 1,000 cigarettes.
from 01.07.2016 - 30.06.2017 56.20 25.00
The calculated tax shall not be less than 93.70 EUR for 1,000 cigarettes  
from 01.07.2017 - 30.06.2018 58.20  25.00 
The calculated tax shall not be less then 97.00 EUR for 1,000 cigarettes  
from 01.07.2018 60.00 25.00
The calculated tax shall not be less than 100.00 EUR for 1,000 cigarettes.
     
Cigars and Cigarillos EUR per 1,000 units   
from 01.01.2016 - 31.12.2017 42.69  
from 01.01.2018 45.00  
     
Fine cut smoking tobacco (for rolling of cigarettes) and other smoking tabacco    EUR per 1 kg  

from 01.01.2014. - 31.12.2017.

55.49  
from 01.01.2018. 60.00  
     
Tobacco leaves EUR per 1 kg  
from 01.04.2015. 55.49  
from 01.01.2018. 60.00  
 
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
2012 151.01 EUR 0.69
2011 147.87 EUR 0.73
2010 128.77 EUR 0.72
2009 154.83 EUR 0.83
2008 207.45 EUR 0.85
2007 92.17 EUR 0.41
2006 88.95 EUR 0.52
2005 67.87 EUR 0.49
2004 59.11 EUR 0.51
2003 35.67 EUR 0.34
2002 35.59 EUR 0.35
2001 38.38 EUR 0.41
2000 33.32 EUR 0.39
1999 27.99 EUR 0.40
1998 22.92 EUR 0.36
1997 14.48 EUR 0.25
1996 8.70 EUR 0.18
1995 2.95 EUR 0.07

Comments