Exemption of natural resources tax for peat for purpose of treatment | Enterprise Income | Producer Support Estimate | Extraction or mining stage | Coal | Peat | | 961 | 917 | 2 980 | 3 125 | 3 675 | 2 642 | 2 762 | 2 653 | 6 212 | 4 274 |
Reduced rate of excise tax to gas oil used for heating | Cost of Intermediate Inputs | Consumer Support Estimate | Other end uses of fossil fuels | Petroleum | Gas/diesel oil excl. biofuels | | 8 014 000 | 9 167 000 | 11 728 000 | 11 432 000 | 13 665 000 | 11 499 000 | 15 789 000 | 18 250 000 | 17 285 000 | 18 069 000 |
Exemption of excise tax for gas oil used in agriculture and fisheries | Direct Consumption | Use of fossil fuels in the industrial sector | | 62 191 844 | 69 322 289 | 79 249 305 | 81 567 424 | 92 913 288 | .. | .. | .. | .. | .. |
Reduced rate of excise tax for gas oil used in agriculture and fisheries | | .. | .. | .. | .. | .. | 48 529 000 | 87 304 000 | 91 480 000 | 83 038 000 | 82 923 000 |
Reduced rate of excise tax for coal, coke and lignite for business purposes | Coal | Other bituminous coal | | 535 903 | 686 469 | 617 716 | 875 009 | 683 593 | 553 803 | 480 708 | 538 167 | 568 765 | 632 661 |
| Lignite | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Coke oven coke | | 76 933 | 61 330 | 60 574 | 72 628 | 55 227 | 44 197 | 49 292 | 59 833 | 63 235 | 70 339 |
Exemption of excise tax for coal, coke and lignite sold to households and aid receivers as per Law on Charity and Aid | Other end uses of fossil fuels | Other bituminous coal | | 1 002 067 | 1 040 186 | 923 019 | 964 871 | 843 373 | 667 000 | 758 000 | 814 000 | .. | .. |
| Lignite | | 20 871 | 4 184 | 0 | 3 908 | 0 | 0 | 0 | 0 | .. | .. |
| Coke oven coke | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | .. | .. |
Exemption of excise tax for aircraft and ship fuel supplied for the purpose of air and water navigation on international routes | Petroleum | Aviation gasoline | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4 297 127 | 5 103 834 | 5 251 664 |
| Gasoline type jet fuel | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Kerosene type jet fuel excl. biofuels | | 19 761 932 | 36 193 814 | 25 084 859 | 28 835 728 | 34 965 825 | 45 852 000 | 53 264 000 | 56 161 123 | 66 704 344 | 68 636 401 |
| Gas/diesel oil excl. biofuels | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 049 750 | 1 246 822 | 1 282 935 |
Exemption of excise tax for petroleum gas and gaseous hydrocarbons used in domestics cylinders | Natural gas liquids | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Natural gas | | 10 360 287 | 11 883 978 | 12 283 654 | 12 781 511 | 14 007 183 | 13 502 000 | 15 232 000 | 15 747 000 | 14 564 000 | 14 039 000 |
Exemption of excise tax for natural gas for public transport | | .. | 839 898 | 250 811 | 485 693 | 638 612 | 988 000 | 913 000 | 994 000 | 1 100 000 | .. |
Exemption of excise tax for natural gas used in CHP plants | Cost of Intermediate Inputs | Transportation of fossil fuels (e.g., through pipelines) | | 0 | 0 | 0 | 0 | 0 | 0 | 398 000 | 228 000 | 1 213 000 | 2 125 000 |
Reduced rate of excise tax for natural gas used as heating for business purposes | Direct Consumption | Use of fossil fuels in the industrial sector | | 0 | 0 | 0 | 0 | 0 | 0 | 3 745 000 | 3 511 000 | 3 676 000 | 3 210 000 |
Reduced rate of VAT to heating power used for heating residential premises | Cost of Intermediate Inputs | Other end uses of fossil fuels | Coal | Other bituminous coal | | 177 568 | 244 611 | 433 399 | 491 219 | 626 445 | 1 051 650 | 683 546 | 470 025 | 558 333 | 534 120 |
| Peat | | 325 157 | 447 923 | 529 114 | 599 702 | 764 793 | 962 913 | 834 505 | 573 844 | 681 657 | 652 095 |
| Petroleum | Liquefied petroleum gases (LPG) | | 372 789 | 627 671 | 606 624 | 2 826 657 | 1 055 688 | 701 261 | 916 117 | 2 376 996 | 2 823 583 | 2 701 132 |
| Fuel oil | | 2 403 310 | 1 947 469 | 2 990 621 | 2 346 655 | 3 325 146 | 1 255 985 | 2 539 782 | 1 330 602 | 1 580 594 | 1 512 048 |
| Natural gas | | 40 482 760 | 47 937 144 | 55 854 978 | 51 080 530 | 49 834 972 | 50 028 191 | 42 026 050 | 28 248 533 | 33 555 833 | 32 100 605 |
Exemption of excise tax for electricity to domestic consumers and aid receivers as per Law on Charity and Aid | Direct Consumption | Electricity-based support | | 2 066 211 | 3 529 761 | 1 766 329 | 994 817 | 879 764 | 1 462 721 | 182 376 | 114 317 | 125 019 | 104 380 |
Reduced excise duty on electricity used for business purposes | Use of fossil fuels in the industrial sector | | 698 388 | 514 369 | 593 709 | 450 596 | 322 839 | 446 373 | 179 708 | 83 466 | 75 499 | 75 176 |
Exemption of excise tax for natural gas to households and aid receivers as per Law on Charity and Aid | Other end uses of fossil fuels | Natural gas | | 0 | 0 | 0 | 0 | 0 | 0 | 2 032 000 | 2 147 000 | 2 299 000 | 2 246 000 |
Excise duty exemption for natural gas used as motor fuel | | .. | .. | .. | .. | .. | .. | .. | .. | 1 100 000 | 2 355 000 |