Excisable Goods

Excise duty

Excise on Alcohol and Alcoholic Beverages

Excise on beer: 4.00 denars for each 1% volume of pure alcohol in one liter of the final product.

Excise on sparkling and still wine and fermented beverages: 0 denars

Excise on intermediate products:
- 33.00 denars per liter for products with less than 15% alcohol.
- 55.00 denars per liter for products with 15%-22% alcohol.

Excise on ethyl alcohol and spirits: 340.00 denars per liter of pure alcohol, measured at 20°C.

Tobacco Products

Excise on cigars:
- 21.37 denars per piece and 9% of the retail price.

Excise on cigarillos:
- 10.00 denars per piece and 9% of the retail price.

Excise on smoking tobacco (finely cut):
- 2,300.00 denars per kilogram net weight and 0% of the retail price.

Excise on other smoking tobacco and water pipe tobacco (hookah):
- 2,300.00 denars per kilogram net weight and 0% of the retail price.

Excise on snuff and chewing tobacco: - 2,300.00 denars per kilogram net weight and 0% of the retail price.

Excise on non-combustible tobacco products: - 4,000.00 denars per kilogram net weight of tobacco mixture and 0% of the retail price.

Excise on e-cigarette liquid: - 3 denars per milliliter volume.

*From 1 January 2024 to 1 January 2030, the specific and minimum excise duty on cigarettes increases by 0.23 denars per piece.
On 1 January 2024, the amount of the specific excise duty on cigars will increase by 4.00 denars, and from 1 January 2025 to 1 January 2030, by 2.00 denars per piece.
On January 1, 2024, the amount of the specific excise duty on cigarillos will increase by 2.00 denars, and from January 1, 2025, to January 1, 2030, by 1.00 denar per piece.
From 1 January 2024 to 1 January 2030, the amount of the specific excise duty on smoking tobacco such as fine-cut tobacco, other smoking tobacco, hookah tobacco (shisha), snuff tobacco, and chewing tobacco will increase by 150.00 denars per kilogram of net weight on 1 January each year.
From 1 January 2024 to 1 January 2030, the amount of the specific excise duty on non-combustible tobacco products will increase by 350.00 denars per kilogram of net weight of tobacco mixture on 1 January each year.
From 1 January 2024 to 1 January 2030, the amount of excise duty on the liquid intended for filling electronic cigarettes will increase by 0.20 denars per milliliter of volume on 1 January each year.

Energy Products and Electricity

Excise on Motor Gasoline:
- For gasoline with lead content over 0.013 grams per liter and aviation gasoline - 25 denars per liter.
- For unleaded gasoline with lead content up to 0.013 grams per liter - 22 denars per liter
DNA (additional excise duty reduction based on the average daily market price of Prem Unl 10ppm at the Mediterranean Cargoes FOB (Italy) quotation from Platts European Marketscan.)
If the average market price is greater than 800 USD/ton but less than or equal to 1,000 USD/ton, the DNA amount is 1 denar per liter.
If it is greater than 1,000 USD/ton but less than or equal to 1,200 USD/ton, the DNA amount is 2 denars per liter.
If it is greater than 1,200 USD/ton, the DNA amount is 4 denars per liter.

Excise on Diesel Fuel:
- As motor fuel - 15.5 denars per liter. DNA (additional excise duty reduction based on the average daily market price of 10 ppm ULSD at the Mediterranean Cargoes FOB (Italy) quotation from Platts European Marketscan.)
If the average market price is greater than 800 USD/ton but less than or equal to 1,000 USD/ton, the DNA amount is 1 denar per liter.
If it is greater than 1,000 USD/ton but less than or equal to 1,200 USD/ton, the DNA amount is 2 denars per liter.
If it is greater than 1,200 USD/ton, the DNA amount is 4 denars per liter. - As heating fuel – 15.5 denars per liter. DNA (additional excise duty reduction based on the average daily market price of Gasoil 0.1% at the Mediterranean Cargoes FOB (Italy) quotation from Platts European Marketscan.)
If the average market price is greater than 800 USD/ton but less than or equal to 1,000 USD/ton, the DNA amount is 1 denar per liter.
If it is greater than 1,000 USD/ton but less than or equal to 1,200 USD/ton, the DNA amount is 2 denars per liter.
If it is greater than 1,200 USD/ton, the DNA amount is 4 denars per liter.

Excise on Liquefied Petroleum Gas and Methane:

Excise on Kerosene:
- As motor fuel – 11.000 denars per liter.
- As heating fuel - 2.200 denars per liter.

Excise on Heating Oil:
- 0.100 denars per kilogram.

Excise on Natural Gas:
- As motor fuel - zero denars per normal cubic meter (nm³).
- As heating fuel - zero denars per normal cubic meter (nm³).

Excise on Electricity:
- For non-business use - zero denars per megawatt hour (MWh). - For business use - zero denars per megawatt hour (MWh).

Excise on Coal, Coke, and Lignite: - zero denars per gigajoule (Gj).

Excise on Petroleum Coke: - 84.6 denars per gigajoule (Gj).

Excise on Biofuels: - zero denars per kilogram.

Legislation

Law on Excise Duties – unofficial consolidated text

Law amending the Law on Excise Duties (Official Gazette of the RNM No. 77/21)

Law amending the Law on Excise Duties (Official Gazette of the RNM No. 57/22)

Law amending the Law on Excise Duties (Official Gazette of the RNM No. 209/23)