EU excise duty rules cover all energy products used for heating and transport, as well as electricity.
Current EU rules for taxing energy products and electricity are laid down in the Energy Tax Directive 2003/96/EC.
Other EU legislation, Council Directive 95/60/EC, deals with fiscal marking of gas oils and kerosene to identify gas oil and kerosene subject to a reduced excise rate.
EU legislation on excise duties for energy products covers:
- The rates and structure of excise duties for energy products
- Specific provisions for aircraft fuel
- Fiscal marking of gas oils and kerosene
Rates and structure of excise duties for energy products
The Energy Taxation Directive establishes the minimum excise duty rates that Member States must apply to energy products for fuel and transport, and electricity.
These rates are:
Minimum rates for motor fuels
|
Fuel |
Rate expressed per |
Rate |
|
Leaded petrol |
Euro per 1000 litres |
421 |
|
Unleaded petrol |
Euro per 1000 litres |
359 |
|
Gas Oil |
Euro per 1000 litres |
330 |
|
Kerosene |
Euro per 1000 litres |
330 |
|
LPG |
Euro per 1000 kilograms |
125 |
|
Natural Gas |
Euro per gigajoule |
2.6 |
Minimum rates for motor fuels used for commercial and industrial use
|
Fuel |
Rate expressed per |
Rate |
|
Gas Oil |
Euro per 1000 litres |
21 |
|
Kerosene |
Euro per 1000 litres |
21 |
|
LPG |
Euro per 1000 kilograms |
41 |
|
Natural Gas |
Euro per gigajoule |
0.3 |
Minimum rates for heating and electricity
|
Fuel |
Rate expressed per |
Rate for business |
Rate for non-business |
|
Gas Oil |
Euro per 1000 litres |
21 |
21 |
|
Heavy fuel oil |
Euro per 1000 kilos |
15 |
15 |
|
Kerosene |
Euro per 1000 litres |
0 |
0 |
|
LPG |
Euro per 1000 kilograms |
0 |
0 |
|
Natural Gas |
Euro per gigajoule |
0.15 |
0.3 |
|
Coal and Coke |
Euro per gigajoule |
0.15 |
0.3 |
|
Electricity |
Euro per MWh |
0.5 |
1.0 |
EU legislation only sets harmonised minimum rates. Member States are free to apply excise duty rates above these minima, according to their own national needs.
-
Excise duty rates applicable in the EU – Taxes in Europe database (TEDB)
- For previous tables please refer to the archive on CIRCABC.
In July 2021, as an integral part of the “FitFor55” package, the Commission put forward a proposal to revise the Directive. The proposal aims at ensuring more coherence with other EU policies as well as at contributing to achieving the EU’s mid- and long- term energy and climate objectives, amongst them the Green Deal. The proposal does so by reflecting more accurately the climate impact of the various sources of energy and to encourage consumers and businesses to change their behaviour.
Aircraft Fuel
Aircraft fuel, other than that used in private pleasure-flying, is exempt from excise duty. The exemption is included in the Energy Tax Directive 2003/96/EC (Article 14(1)(b)).
However, Member States can tax aviation fuel for domestic flights and, by means of bilateral agreements, also fuel used in intra-EU flights. In such cases, Member States may apply a level of taxation below the minimum level set out in the Energy Tax Directive.