1.1. Contact organisation
National Statistics Office,
1.2. Contact organisation unit
Environment, Agriculture and Fisheries Statistics Unit
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
National Statistics Office (NSO), Lascaris, Valletta, VLT2000, Malta
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
30 April 2025
2.2. Metadata last posted
30 April 2025
2.3. Metadata last update
30 April 2025
3.1. Data description
Data shows environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (taxpayer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of taxpayer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Malta
3.8. Coverage - Time
Data series cover years 1995-2023.
3.9. Base period
Not applicable.
Million Euro.
The data refers to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
At the National level:
The NSO requests information for the compilation of official statistics according to the articles of the Malta Statistics Authority (MSA) Act – Cap. 422 (Legislation) and the Data Protection Act – Cap. 586 (Legislation) of the Laws of Malta implementing the General Data Protection Regulations (GDPR).
Article 40 of the MSA Act stipulates the restrictions on the use of information while Article 41 stipulates the prohibition of disclosure of information. Furthermore, Section IX of the Act (Offences and Penalties) lays down the measures to be taken in case of unlawful exercise of any officer of statistics regarding confidentiality of data.
Since its inception, the NSO has always assured that all data collected remains confidential and that it is used for statistical purposes only according to the articles and derogations stipulated in the laws quoted above. The Office is obliged to protect the identity of data providers and refrain from divulging any data to third parties that might lead to the identification of persons or entities.
In 2009, the NSO has set up a Statistical Disclosure Committee to ensure that statistical confidentiality is observed, especially when requests for microdata are received.
Upon employment, all NSO employees are informed of the rules and duties pertaining to confidential information and its treatment. In line with stipulations of the MSA Act, before commencing work, every employee is required to take an oath of secrecy whose text is included in the same Act.
An internal policy on anonymisation and pseudo-anonymisation is in place to ascertain that adequate methods are used for the protection of data that the office collects and shares with the public in its capacity as the National Statistics Office. The policy is meant to safeguard the confidentiality of both personal and business data entrusted to the NSO. The document provides guidance for all NSO employees who process data on a daily basis as to how anonymisation and pseudo-anonymisation methods should be applied. The policy applies to all confidential, restricted and internal information, regardless of form (paper or electronic documents, applications and databases) that is received, processed, stored and disseminated by the NSO.
7.2. Confidentiality - data treatment
Data is not treated for confidentiality.
8.1. Release calendar
Tax Revenue by economic activity is not published by NSO.
8.2. Release calendar access
not applicable
8.3. Release policy - user access
Policies directly related to the user's access to statistical data include the 'Dissemination' Policy.
See concept 8.1
10.1. Dissemination format - News release
The Public Finance Unit publishes the news release on the Tax revenue once a year in November according to a pre-announced schedule that is available on the NSO’s website. The News Release may be accessed at the following website: tax-revenues 2023.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
Data is available on the online database of the NSO website: NSO Statistical Database • Environmental Taxes by Economic Activity
10.3.1. Data tables - consultations
Not available.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Not applicable.
11.1. Quality assurance
Quality of data is assured by adherence to the Eurostat manual Environmental taxes; A statistical guide and the ESA 2010. A quality assurance approach comprises of checks of the source data statistics (National Accounts and Public Finance Units’ data), ongoing checks of the results and methodology applied, and external checks and consultation (validation of the result by Eurostat).
11.2. Quality management - assessment
The input data is regularly checked, questioned and verified with the providers i.e. Public Finance and National Accounts Units. The procedures and processes are reviewed on annual basis for each questionnaire transmission.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
All data required under Regulation (EU) 691/2011, Commission Delegated Regulation (EU) 2022/125 and Regulations (EU) 2024/3024 in the area of Environmental Taxes is available by the tax category, by economic activities including taxes paid by households and non-residents. The data cover years 1995-2023.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
The source data for the environmental taxes by category are the NSO Public Finance Unit statistics. The unit uses administrative data from the Corporate Financial Management System (CFMS) which is coded in accordance with the requirements of the ESA 2010. The quality of environmental taxes is further checked in the Environment, Agriculture and Fisheries Statistics Unit. Major elements of this quality assurance procedure include checks for completeness and plausibility and comparison of the source statistics used in National Accounts Unit.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
A potential non-sampling error may arise due to data source errors, coverage errors in supply and use tables (SUT) and processing errors.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
The processing errors have been minimized over the last three years by the introduction of a number of validation checks into the working setup. The process is still in progress following changes in the SUT source data provided by the National Accounts Unit.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Environmental taxes data is transmitted to Eurostat at t+16 months
14.1.1. Time lag - first result
First estimates of environmental taxes are available at t+9 months
14.1.2. Time lag - final result
Environmental taxes data is transmitted to Eurostat at t+16 months
14.2. Punctuality
Environmental taxes data is submitted to Eurostat without delays.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
The estimates are based on the source data compiled in accordance with the European System of Accounts - ESA 2010, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national accounts. This ensures consistency across EU member states.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Environmental statistics are comparable over time following the approach adopted by the source data providers: Public Finance and National Accounts Units. Agreed methodological changes are implemented in a coordinated way and include the estimation of the back series. Whenever data are not comparable over time, it is considered and treated as a "break" in series with a flag. In case of fundamental changes to methods or classifications, revisions of long time series are performed going far back, so that an optimum range of data are offered to data users.
15.2.1. Length of comparable time series
Environmental taxes data are available from 1995 onwards with the exception of the pollution taxes which commence from 2004.
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|---|---|---|
| Pollution taxes |
2015-2020 / NACE A03 |
New Fee on Caging Bluefin Tuna was introduced in 2015 |
| Pollution taxes |
2016 onwards / HH |
Since 2015 the eco-contribution tax has been phased out and replaced by several excise levies on the specific products which were classified under the households sector |
| Pollution taxes |
2015-2023 / NACE G45 |
Introduction in 2015 of the Excise Duties on pneumatic tyres, which replaced the eco-contribution tax. The tax is on the increase for the years 2015-2023. |
| Pollution taxes |
2008, 2010 / NACE G46 |
2008-2010 Increase in eco-contribution tax. This tax significantly decreases from 2016 onwards. |
| Pollution taxes |
2015-2023 / NACE G46 |
Increase in excise duties on plastic bags |
| Pollution taxes |
2014-2023 / NACE F41-F43 |
Excise levies on Cement which between 2014-2020 were on the increase |
| Pollution taxes |
2005 & 2016 / NACE C26 |
Increase and phase-out of the eco-contribution tax; the distribution by NACE was based on the SUT ratios. |
| Pollution taxes |
2019-2023 |
New data of the Supply and Use Tables 2019 was introduced for 2025 data collection, and the years 2019 onwards were revised in line with the new result. The revisions resulted in further redistribution across various NACE activities. Following analysis of the 2019 SUT and trade data, the allocation by NACE activities in 2019 was revised for the following pollution taxes: excise duties on Bottled water, Toiletries, Pneumatic tyres and Construction components and fixtures. |
| Energy taxes |
2019-2023 |
New data of the Supply and Use Tables 2019 was introduced for 2025 data collection, and the years 2019 onwards were revised in line with the new result. It resulted in revision across NACE activities, Households and Non-residents due to changes in the use of the product CPA 19 Coke, refined petroleum products and nuclear fuels from 33%-17%-50% in SUT 2018 to 34%-16%-50% in SUT 2019. |
| Transport taxes |
2019-2023
|
New data of the Supply and Use Tables 2019 was introduced for 2025 data collection, and the years 2019 onwards were revised in line with the new result. The revisions resulted in the redistribution across various NACE activities. |
15.3. Coherence - cross domain
The data originates from the Public Finance Unit within the NSO which report the taxes listed in the NTL. Any discrepancies with the NTL are continuously checked during the calculation process and possible errors are detected and eliminated prior to transmission.
The Public Finance Unit collects the taxes data in view of Council Regulation 2516/2000 which amended the Regulation on the European system of national and regional accounts in the Community (ESA 2010) as concerns taxes and social contributions and clarified the rules concerning both the time of recording and the amounts to be recorded. The time of recording is defined in ESA 10 §4.26 and §4.82 as the time "…when the activities, transactions or other events occur which create the liabilities to pay taxes". In Malta, the main method for recording taxes is the time-adjusted cash. The time-adjusted cash method is applied for VAT (D211), Income Tax (D51) and Social Contributions (D61), which cover in 2023 around 84.3% of the total taxes received by the General Government Sector. The other taxes, including the environmental taxes, are recorded on a cash basis and are adjusted for accruals using the Treasury’s accruals template, which are based on the realizable debtors’ balances as recorded on the books of the tax authorities.
15.3.1. Coherence - sub annual and annual statistics
The Public Finance Unit collects the taxes data on an annual basis.
15.3.2. Coherence - National Accounts
The source data which originate from the Public Finance Unit is supplied in the environmental taxes questionnaire and National Accounts estimates. Moreover, the National Accounts supply and use tables are used to derive ratios applied for the economic activities’ breakdown. The breakdown by the industry for years before 2008 was recalculated from NACE rev.1.1 to NACE rev.2. using a bridge table provided by National Accounts Unit.
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
|
|
|
|
|
15.4. Coherence - internal
Data is fully coherent internally; only one vintage of data originated from the Public Finance Unit is used.
ETEA is compiled by 1 FTE and it takes around one month to complete.
17.1. Data revision - policy
A written revision policy related to environmental taxes and ETEA compilation is not in place.
17.2. Data revision - practice
Revisions in ETEA estimates follow the revisions in the source data units: Public Finance and National Accounts. Any possible changes and revisions in the environmental taxes in the Public Finance Unit are communicated early with the ETEA compilers, so these are reflected in the transmitted result in the same reporting year. A complex revision in the National Accounts Unit, availability of new SUT results is followed by the Environmental, Agriculture and Fisheries Statistics Unit, depending however on the time span between the availability of revised statistics and transmission deadlines.
17.2.1. Data revision - average size
During the 2025 ETEA data collection, revisions were registered for the energy, pollution and transport taxes following new SUT tables for 2019. The years 2019 onwards were revised in line with the new result. The revisions resulted in further redistribution across various NACE activities.
In addition, following a detailed analysis of the methodology applied in the distribution of the pollution taxes, the following revision took place:
- Minor changes in the NACE distribution of the excise duties on pneumatic tyres between 2015-2022.
- Excise Levies on cement were adjusted for households and non-residents for the time series, starting from 2010. Based on the new data, a percentage of those taxes is classified as unallocated.
17.2.2. Status of data
ETEA data is considered to be final or subject to revision depending on the source data changes:
- Years 1995-2019 - final estimate
- Years 2020-2023– half final; revision will follow new National Accounts SUT result (SUTs 2020 onwards)
18.1. Source data
The source data of environmental taxes is based on administrative data. Breakdown by economic activities are mainly based on the National Accounts supply and use tables.
18.1.1. Source data detailed
| Tax Name/ESA Code | Source data for compiling tax revenue by payer | |
|---|---|---|
| Energy taxes | Petroleum / D212 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). |
| Excise Levies - Petroleum / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Duty is charged on the amount released for consumption. | |
| Excise Levies - Electricity / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Duty is charged on the amount released for consumption. | |
| Bunkering Tax / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Duty is charged on the quantity of fuel (per metric ton) released from the bonded installation, marine terminal or marine facility. | |
| Emission Trading Permits / D29 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). The EU ETS was implemented to combat climate change and is based on a cap and trade system. | |
| Transport taxes | Airport tax / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Tax removed from 2009 onwards following a change in the Maltese legislation in 2008. |
| Motor Vehicle Registration Tax / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on the flow of Motor Vehicles in year n | |
| Sale of Number plates - Government / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on the fee paid for new motor vehicles registered per annum | |
| Sale of Number plates - Households / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on the fee paid for new motor vehicles registered per annum | |
| Adm Charge - Test Motor Vehicles / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on the fee paid when applying for the driving licence test per annum | |
| Motor Vehicle Licences- Business / D29 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on the flow of Motor Vehicles in year n | |
| Sale of Number Plates - Business / D29 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on the stock of Motor Vehicles in year n | |
| Driving Licences - Households / D59 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on the fee paid for the driving licenses to be issued or renewed in year n | |
| Motor Vehicle Licences - Households / D59 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Based on fees paid for new driving licences issued per annum | |
| Pollution taxes |
Eco contribution / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). The eco contribution was introduced in 2004. From 2015 the tax has been phased out and replaced by several excise levies on specific products. |
| Waste disposal at sea / D29 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). | |
| Excise Levies - Cement / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). | |
| Excise Duties - Pneumatic Tyres / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Replaced previous eco contribution tax from 2015 onwards. | |
| Excise Duties - Ammunition Cartridges / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Replaced previous eco contribution tax from 2015 onwards. | |
| Excise Duties - Chewing Gum / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Replaced previous eco contribution tax from 2015 onwards. | |
| Excise Duties - Plastic Bags / D214 | Administrative source: the Treasury Department’s reports; theCorporate Financial Management System (CFMS). Replaced previous eco contribution tax from 2015 onwards. | |
| Excise Duties - Bottled Water / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Replaced previous eco contribution tax from 2015 onwards. |
|
| Excise Duties - Non-Alcohol Beverages / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Replaced previous eco contribution tax from 2015 onwards. |
|
| Fee on Caging Bluefin Tuna / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). the fee was introduced to make up for the pollution of the tuna fish food in the sea. | |
| Excise Duties - Toiletries / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). Prior to 2015, taxes on toiletries and batteries were classified under the eco-contribution tax, which was phased out and replaced by several excise levies on specific products. The excise duty toiletries (and batteries) new tax was introduced in 2017. | |
| Excise Duties - Construction components / D214 | Administrative source: the Treasury Department’s reports; the Corporate Financial Management System (CFMS). In 2017 custom duties on certain materials used in the construction industry, particularly in large scale buildings, were introduced to compensate for the impact of this industry on the environment. | |
| Resource taxes | not applicable |
18.2. Frequency of data collection
The source data is available by end of February of the reporting year.
18.3. Data collection
All source data is provided by other NSO units: Public Finance and National Accounts. The Public Finance Unit provides annual environmental taxes by category by end of February of the reported year. National Accounts provides the SUT data which is used to subdivide the taxes by economic activities. If the SUT compilation is delayed in the National Accounts Unit, the latest SUT available is considered as the benchmark for the following years, including the early estimates.
18.4. Data validation
The methodology used to check the data is typically that of comparing past trends, growth rates, and published data by National Accounts and Public Finance so as to ensure consistency within the NSO.
18.5. Data compilation
The data computation process includes source data validation and updating of the template used which combines the aggregated annual environmental tax by category and the SUT ratios.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type | Reference years | Tax Name/ESA Code | Method for breaking down revenue to payer |
|---|---|---|---|
| Energy taxes | The latest available SUT is the SUT 2019. The ratios were applied to reference years 2019-2023 | Petroleum / D212 | Based on SUT: use of Coke and refined petroleum products (CPA 19) |
| Excise Levies - Petroleum / D214 | Based on SUT: use of Coke and refined petroleum products (CPA 19) | ||
| Excise Levies - Electricity / D214 | Based on SUT: use of electricity, gas, steam and air-conditioning (CPA 35) | ||
| Bunkering Tax / D214 | Based on SUT and National Accounts NACE 46-47 statistics | ||
| Emission Trading Permits / D29 | Based on SUT and National Accounts statistics: NACE 35 (Electricity, gas, steam and air conditioning supply) and 51 (Air transport) | ||
| Transport taxes | The latest available SUT is the SUT 2019. The ratios were applied to reference years 2019-2023 | Airport tax / D214 | Tax collected up to 2008: reported under NACE 51 (Air transport) |
| Motor Vehicle Registration Tax / D214 | Annual survey data (Use of automotive fuel) conducted by NSO and the Energy and Water Agency (EWA) Malta combined with the SUT product breakdown - use of transport fuel (CPA 19 Coke and refined petroleum products) | ||
| Sale of Number plates - Government / D214 | SUT product breakdown combined with EWA Malta annual survey of use of automotive fuel | ||
| Sale of Number plates - Households / D214 | SUT product breakdown combined with EWA Malta annual survey of use of automotive fuel | ||
| Adm Charge - Test Motor Vehicles / D214 | SUT product breakdown combined with EWA Malta annual survey of use of automotive fuel | ||
| Motor Vehicle Licences- Business / D29 | SUT product breakdown combined with EWA Malta annual survey of use of automotive fuel | ||
| Sale of Number Plates - Business / D29 | SUT product breakdown combined with EWA Malta annual survey of use of automotive fuel | ||
| Driving Licences - Households / D59 | Based on the fee paid for the driving licenses to be issued or renewed in year n / Allocated to households | ||
| Motor Vehicle Licences - Households / D59 | Based on fees paid for new driving licences issued per annum / Allocated to households | ||
| Pollution taxes | The latest available SUT is the SUT 2019. The ratios were applied to reference years 2019-2023 | Eco contribution / D214 | Based on SUT: distribution of output by industry (Supply of products CPA 22-28 and 32) |
| Waste disposal at sea / D29 | Based on SUT: construction activities by industry (supply of CPA products 41-43) | ||
| Excise Levies - Cement / D214 | Based on SUT: use of Other non-metallic mineral products by industry (CPA 23) | ||
| Excise Duties - Pneumatic Tyres / D214 | Based on Import data by NACE | ||
| Excise Duties - Ammunition Cartridges / D214 | Based on Import data by NACE and National Accounts NACE 46-47 statistics | ||
| Excise Duties - Chewing Gum / D214 | Based on Import data by NACE | ||
| Excise Duties - Plastic Bags / D214 | Based on Import data by NACE and National Accounts NACE 46-47 statistics | ||
| Excise Duties - Bottled Water / D214 | Based on Import data by NACE | ||
| Excise Duties - Non-Alcohol Beverages / D214 | Based on Import data by NACE | ||
| Fee on Caging Bluefin Tuna / D214 | Based on Import data by NACE | ||
| Excise Duties - Toiletries / D214 | Based on Import data by NACE | ||
| Excise Duties - Construction components / D214 | Based on SUT: use of construction products (CPA 41-43) | ||
| Resource taxes | not applicable |
18.5.3. Compilation of estimations
The breakdown by industry is estimated on the basis of the SUT ratios. When the tables are not available or not compiled, the latest SUT ratios are used for the set of years.
18.5.4. Compilation of revenue payable by non-residents
The tax payable by non-residents is estimated based on the SUT ratios, which indicate the export of goods and services and its fluctuations. The latest SUT 2019 shares are applied to the years 2019-2023.
When the tables are not available or not compiled, the latest SUT ratios are used for the set of years.
18.5.5. Compilation of revenue broken down by payer for years before 2008
The breakdown by industry for the years before 2008 was recalculated from NACE rev.1.1 to NACE rev.2 using a bridge table provided by National Accounts Unit.
18.6. Adjustment
Data is not adjusted.
18.6.1. Seasonal adjustment
Not applicable.
Other environmentally related payments to the government (fees and charges) were included in the Energy, Pollution and Resources Taxes worksheets for 2010-2023.
Data shows environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (taxpayer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
30 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Malta
The data refers to the calendar years.
The source data for the environmental taxes by category are the NSO Public Finance Unit statistics. The unit uses administrative data from the Corporate Financial Management System (CFMS) which is coded in accordance with the requirements of the ESA 2010. The quality of environmental taxes is further checked in the Environment, Agriculture and Fisheries Statistics Unit. Major elements of this quality assurance procedure include checks for completeness and plausibility and comparison of the source statistics used in National Accounts Unit.
Million Euro.
The data computation process includes source data validation and updating of the template used which combines the aggregated annual environmental tax by category and the SUT ratios.
The source data of environmental taxes is based on administrative data. Breakdown by economic activities are mainly based on the National Accounts supply and use tables.
See concept 8.1
Environmental taxes data is transmitted to Eurostat at t+16 months
The estimates are based on the source data compiled in accordance with the European System of Accounts - ESA 2010, Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national accounts. This ensures consistency across EU member states.
Environmental statistics are comparable over time following the approach adopted by the source data providers: Public Finance and National Accounts Units. Agreed methodological changes are implemented in a coordinated way and include the estimation of the back series. Whenever data are not comparable over time, it is considered and treated as a "break" in series with a flag. In case of fundamental changes to methods or classifications, revisions of long time series are performed going far back, so that an optimum range of data are offered to data users.
