Factsheet: Fuel tax

Fuel tax

Key Information
Full name of Instrument & Measure (English): 
Act No. 98/2004 on excise duties on mineral oil ; RES Act - Act No. 309/2009 Coll. on the Support of Renewable Energy Sources and High-efficiency Cogeneration and on Amendments to Certain Acts
Full name of Instrument & Measure (native language): 
Zákon č. 98/2004 Z.z. o spotrebnej dani z minerálnych olejov ; Zákon 309/2009 Z.z. o podpore obnovitelných zdrojov energie a vysoko účinnej kombinovanej výroby a o zmene a doplnení niektorých zákonov
Description: 
This act regulates the excise tax on mineral oils in Slovakia. Since 2011, the support of fuel from renewable energy sources has taken the form of a reduced rate of excise duty on diesel or petrol provided that it contains the minimum proportion of biofuels set for diesel and petrol. Mineral oil solely from biogenic material is exempt from mineral oil tax (§ 10 par. 3 Act No. 98/2004).
Goal/Aim: 
Stimulate biofuels in transport fuels
Responsible Authority: 
Ministerstvo životného prostredia SR (MŽP SR) - Ministry of Environment of the Slovak Republic

Status:

Year Instrument & Measure Started: 
2005
Year Last Instrument & Measure was last Amended: 
2014