Excise duty calculator
This excise calculator helps you estimate payable excise tax based on product group, quantity, period and eligibility for reduced rates.
Excise product categories
Excise Tax Calculator — description
This tool computes excise duty in Latvia for key product groups: alcoholic beverages, tobacco products, fuels, non-alcoholic drinks, e-liquids, coffee, tobacco substitutes, and natural gas. Enter the category, volume/quantity, and, where applicable, alcohol strength to get an accurate result.
- Up-to-date rates with category-specific rules (minimums, differentiated schedules).
- Clear breakdowns and a final total, easy to copy.
- Useful for pricing, purchasing plans, and internal reporting.
What is excise tax?
Excise is a specific consumption tax on certain goods. It raises budget revenue and helps steer consumption, especially for public-health and environmental reasons.
How the excise is calculated
- Alcohol: fixed per 100 L or ABV-based (beer includes a minimum floor).
- Tobacco: cigarettes — combined (specific + ad valorem) with a minimum; other tobacco products — a single specific rate.
- Fuels: EUR per 1,000 L/kg depending on product type and use.
- Soft drinks: sugar-based rates; energy drinks belong to the higher tier.
- E-liquids: EUR per 1 ml.
- Coffee: EUR per 100 kg.
- Tobacco substitutes: EUR per 1,000 g.
- Natural gas: EUR per MWh by purpose of use.
How to use the calculator
- Select the product category and the year (rate period).
- Enter volume/weight/quantity and, if needed, ABV or MRP (maximum retail price).
- Select the appropriate subtype/purpose (e.g., heating, ETS) and other conditions.
- Get the result.
Note: cigarettes require MRP input.
FAQ
Who pays excise? Producers, importers and registered receivers when goods are released for consumption in Latvia.
Is a refund possible? In specific cases (e.g., export) under the law.
Does excise enter the VAT base? Yes, excise is included in the VAT taxable amount.