Excise duty calculator
This excise calculator helps you estimate payable excise tax based on product group, quantity, period and eligibility for reduced rates.
Calculation result
Fill in the form to calculate excise.
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.