In Latvia, the excise duty on natural gas will be increased in 2026
Amendments to the Law “On Excise Duty” provide that, from January 1, 2026, the excise duty on natural gas will be increased.
In light of these changes, the new excise duty rates that come into effect on January 1, 2026, will be applied to invoices for natural gas consumption in January.
NEW EXCISE DUTY RATES FOR NATURAL GAS:
| The purpose of using natural gas: | From 1 January 2025 (EUR per 1 MWh) | From 1 January 2026 (EUR per 1 MWh) |
|---|---|---|
| As heating fuel | 3,80 | 5,95 |
| For heating fuel, if the end user is a member of the European Union Emissions Trading System | 2,08 | 2,51 |
| As fuel, if de minimis is applied | 3,63 | 13,45 |
| As fuel, if de minimis is not applied | 9,64 | 13,45 |
| As heating fuel for industrial production and other production-related processes and for ensuring the technologically necessary climate in industrial production premises | 2,57 | 4,60 |
| As heating fuel for on fuel for the operation of technological equipment for the pre-processing of agricultural raw materials and for ensuring the technologically necessary climate in the pre-processing rooms of agricultural raw materials, for the heat supply of covered areas of agricultural land (greenhouses), for the heat supply of industrial poultry sheds (houses) and incubators | 0,85 | 1,16 |
More information about the excise duty changes is available on the website of the State Revenue Service, as well as in the Law “On Excise Duty.”
