Taxes explained
Latvia fuel taxes
Fixed duties and percentage taxes work differently. These records preserve effective dates and unresolved checks.
| Tax / fuel | Rate | Effective from | Through | Status and source |
|---|---|---|---|---|
| Sales Tax Pct gasoline | 21% | 2012-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 21% | 2012-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct gasoline | 22% | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 22% | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct gasoline | 21% | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 21% | 2009-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct gasoline | 18% | 1995-03-09 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Sales Tax Pct diesel | 18% | 1995-03-09 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.5550/L | 2026-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4670/L | 2026-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.5320/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4405/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.5090/L | 2020-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.4140/L | 2020-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4760/L | 2018-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3720/L | 2018-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4360/L | 2016-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3410/L | 2016-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.4112/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.3330/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.2890/L | 2011-06-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.2690/L | 2011-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.2340/L | 2010-11-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.2560/L | 2010-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.2230/L | 2010-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.2673/L | 2009-02-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.2328/L | 2009-02-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.2090/L | 2007-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.1780/L | 2007-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.1920/L | 2005-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.1640/L | 2005-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed gasoline | EUR 0.1740/L | 2004-05-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Excise Fixed diesel | EUR 0.1480/L | 2004-05-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0698/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0762/L | 2025-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0514/L | 2023-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0561/L | 2023-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0348/L | 2023-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0380/L | 2023-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0148/L | 2022-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0161/L | 2022-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0094/L | 2021-02-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0103/L | 2021-02-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0110/L | 2019-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0120/L | 2019-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0094/L | 2018-03-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0103/L | 2018-03-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0073/L | 2016-07-22 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0080/L | 2016-07-22 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0087/L | 2015-07-17 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0095/L | 2015-07-17 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0120/L | 2014-07-18 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0131/L | 2014-07-18 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0224/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0180/L | 2014-01-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0158/L | 2013-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0126/L | 2013-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0140/L | 2012-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0133/L | 2012-07-01 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0130/L | 2012-01-09 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0102/L | 2012-01-09 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed gasoline | EUR 0.0000/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
| Carbon Fixed diesel | EUR 0.0000/L | 2008-09-25 | Open / check source | Source verified EC bulletin: excise and indirect taxes are in national currency per litre. VAT is a fraction. |
Common questions
Does a percentage tax stay fixed in cents per litre?
No. VAT, GST and sales taxes vary with their taxable base. For a tax-inclusive price and one rate r, the tax amount is price × r / (1 + r).
Why are some tax records marked unverified?
A published summary can omit a local levy, a tax-base rule or an effective date. Unverified records are not treated as a complete statutory tax stack.