Updated: 20.12.2024.
| Type of alcoholic beverage per 100 litres |
as of 1 March 2024 | as of 1 March 2025 | as of 1 March 2026 | as of 1 March 2027 |
|---|---|---|---|---|
| EUR | ||||
| Wine | 122,00 | 134,00 | 148,00 | 155,00 |
| 61,00 | 67,00 | 74,00 | 77,50 | |
| Fermented beverages up to 6o |
70,00 | 77,00 | 85,00 | 89,00 |
| 35,00 | 38,50 | 42,50 | 44,50 | |
| Fermented beverages 6o and over |
122,00 | 134,00 | 148,00 | 155,00 |
| 61,00 | 67,00 | 74,00 | 77,50 | |
| Intermediates up to 15o | 122,00 | 159,00 | 192,00 | 202,00 |
| 61,00 | 79,50 | 96,00 | 101,00 | |
| Intermediates 15o - 22o | 203,00 | 264,00 | 325,00 | 343,00 |
| 101,50 | 132,00 | 162,50 | 171,50 | |
| Other alcoholic beverages (a/a) |
1 862,00 | 1 955,00 | 2 053,00 | 2 115,00 |
| 931,00 | 977,50 | 1 026,50 | 1 057,50 | |
| Beer (100 l) | 9,00 for each percentage by volume, but not less than 16,70/100 l | 9,80 for each percentage by volume, but not less than 18,10/100 l | 10,80 for each percentage by volume, but not less than 20,00/100 l |
11,30 for each percentage by volume, but not less than 22,50/100 l |
| Small breweries | ||||
| 4,50 for each percentage by volume, but not less than 16,70/100 l | 4,90 for each percentage by volume, but not less than 18,10/100 l | 5,40 for each percentage by volume, but not less than 20,00/100 l |
5,65 for each percentage by volume, but not less than 22,50/100 l |
|
On 19.12.2024 adopted amendments to the Law "On Excise Tax”
As of 1 July 2022, the reduced excise duty rate of 50% for all groups of alcoholic beverages is allowed to be applied to those Latvian alcoholic beverage producers who have received a certificate of independent small producer issued by the State Revenue Service and whose alcoholic beverage volume does not exceed the production volume limit set in Latvia, as well as any merchant if alcoholic beverages will be imported from an independent small brewery from another European Union member state, and if the importer is able to certify this with a certificate or self-certification.
| Type of tobacco product | as of 1 March 2024 | as of 1 January 2025 | as of 1 January 2026 | as of 1 January 2027 |
|---|---|---|---|---|
| EUR | ||||
| Cigarettes (1000 cigarettes) | 119.60+15%*, but not less than 156,30 | 131,60+15%*, but not less than 171,90 | 144,80+15%*, but not less than 189,10 |
159,30+15%*, but not less than 208,00 |
| Cigars and cigarillos (1000 pcs.) | 164,70 | 202,70 | 240,00 | 264,00 |
| Finely chopped tobacco for winding cigarettes (1000 g) | 105,70 | 116,30 | 127,90 | 140,70 |
| Other smoking tobacco (1000 g) | ||||
| Tobacco leaves (1000 g) | ||||
| Heating tobacco (1000 g) | 251,00 | 276,00 | 304,00 | 334,40 |
On 19.12.2024 adopted amendments to the Law "On Excise Tax”
* percentage of the maximum retail price
Units of measurement: pcs. - pieces; g - grams
|
Type of petroleum product |
From 1 March 2024 |
From 1 January 2025 |
From 1 January 2026 |
|---|---|---|---|
|
EUR |
|||
|
Unleaded petrol (per 1000 l)1 |
509,00 |
532,00 |
555,00 |
|
Unleaded petrol to which ethyl alcohol is added |
360,00 |
360,00 |
360,00 |
|
Leaded petrol (per 1000 l) |
594,00 |
617,00 |
640,00 |
|
Kerosene (per 1000 l) |
414,00 |
439,00 |
464,00 |
|
Diesel fuel (per r 1000 l)2 |
440,50 |
467,00 |
|
|
Fuel oil (per 1000 l)3 |
|||
|
Fuel oil (per 1000 kg) |
15,65 |
67,50 |
109,00 |
|
Labelled fuel (per 1000 l)2 |
60,00 |
108,50 |
135,00 |
|
Diesel fuel for farmers (per 1000 l) 4 |
62,10 |
66,08 |
70,05 |
|
Biodiesel/paraffinized diesel |
330,00 |
330,00 |
330,00 |
|
Marked Biodiesel/paraffinized diesel (per 1000 l)6 |
21,00 |
21,00 |
21,00 |
|
Marked fuel for use in free ports and SEZs |
148,00 |
236,00 |
324,00 |
|
Petroleum gases and other gaseous hydrocarbons (per 1000 kg) |
285,00 |
314,00 |
343,00 |
|
Petroleum gases and other gaseous hydrocarbons for use as fuel (per 1000 kg) |
0,00 |
44,00 |
88,00 |
On 19.12.2024 adopted amendments to the Law "On Excise Tax”
1 incl. unleaded petrol if bioethanol has been added
2 incl. diesel fuel to which biodiesel wholly produced from biomass or parafinised diesel produced from biomass has been added
3 for fuel oil with a colometric index of less than 2,0 and a kinematic viscosity of less than 25 mm²/s at 50 °C and its substitute products and components
4 - if it is marked as per Section 28 of the Law and is used with the type, purposes and conditions referred to in Section 18, Paragraphs five and six of the Law
- incl. diesel fuel to which biodiesel wholly produced from biomass or parafinised diesel produced from biomass has been added
5 biodiesel wholly produced from biomass and parafinised diesel produced from biomass, marketed or used as fuel
6 if sold or used as heating fuel
|
Type of product |
EUR |
|
Coffee (per 100 kg) |
142,29 |
| Non-alcoholic beverages | ||
| with sugar content less than 8 grams per 100 millilitres | with sugar content of 8 grams and over per 100 millilitres and energy drinks from 01.03.2024 |
|
| EUR par 100 litriem | ||
| as of 1 March 2024 | 7,40 | 17,50 |
| as of 1 January 2025 | 21,00 | |
On 19.12.2024 adopted amendments to the Law "On Excise Tax”
| Liquid used in electronic smoking devices and ingredients used for its preparation* | |
| EUR per 1 millilitre | |
| as of 1 March 2024 | 0,24 |
| as of 1 January 2025 | 0,29 |
| as of 1 January 2026 | 0,35 |
| as of 1 January 2027 | 0,39 |
On 19.12.2024 adopted amendments to the Law "On Excise Tax”
*As of 1 January 2021, excise duty is also applied to ingredients used in the preparation of liquid for electronic smoking devices
| Tobacco substitutes | |
| EUR per 1000 grams | |
| as of 1 March 2024 | 138,00 |
| as of 1 January 2025 | 151,80 |
| as of 1 January 2026 | 167,00 |
| as of 1 January 2027 | 183,70 |
On 19.12.2024 adopted amendments to the Law "On Excise Tax”
|
The purpose of using natural gas: |
From |
From |
From |
From |
|---|---|---|---|---|
|
EUR per 1 MWh |
||||
|
as heating fuel |
1,65 |
3,80 |
5,95 |
5,95 |
|
for heating fuel, if the end user is a member of the European Union Emissions Trading System |
- |
2,08 |
2,51 |
2,94 |
|
as fuel |
1,91 |
3,63 |
13,45 |
13,45 |
|
9,64* |
9,64* |
|||
|
as heating fuel for industrial production and other production-related processes and for ensuring the technologically necessary climate in industrial production premises |
0,55 |
2,57 |
4,60 |
4,60 |
|
as heating fuel for on fuel for the operation of technological equipment for the pre-processing of agricultural raw materials and for ensuring the technologically necessary climate in the pre-processing rooms of agricultural raw materials, for the heat supply of covered areas of agricultural land (greenhouses), for the heat supply of industrial poultry sheds (houses) and incubators |
0,85 |
1,16 |
1,47 |
|
On 19.12.2024 adopted amendments to the Law "On Excise Tax”
*Section 172 of the Transitional Provisions of the law "On Excise Duty"
Units of measurement: MWh - megawatt-hours
Name: Vienotais nodokļu konts
Recipient: Valsts budžets (VID)
Registration No: 90000010008
Receiving authority: Valsts kase
BIC code: TRELLV22
Account number: LV33TREL1060000300000