Excise Tax Changes from January 1st 2026

On January 1st 2026, new excise tax rates for natural gas came into effect, impacting consumers who use it for energy production or other commercial purposes.

According to amendments to the Law on Excise Tax, the following rates apply:

Item

From 01.01.2026 EUR/kWh

Natural gas for use as fuel, per 1 kWh

0.01345

Natural gas for use by consumers, including households, per 1 kWh

0.00595

Natural gas for use as fuel by end-users participating in the Emissions Trading System (ETS), per 1 kWh

0.00251

Natural gas for use in industry, per 1 kWh

0.00460

Natural gas for use in agriculture, per 1 kWh

0.00116

What does this mean?

  • For companies using natural gas as fuel, the rate increases from €0.00380/kWh to €0.00595/kWh (+56.6%). For example, consuming 1000 kWh per month, the bill will rise from €3.80 to €5.90.
  • Natural gas use in agriculture experiences a smaller but significant rate increase from €0.00085/kWh to €0.00116/kWh, which is 36.5%.
  • For participants in the EU Emissions Trading System, the rate will be €0.00251/kWh.

Further information is available on the State Revenue Service website and in the Law on Excise Tax.

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