Environmentally related energy taxation in Finland
The general structure of energy taxation in Finland has remained unchanged since 1997. The environmental excise tax component (i.e. carbon surtax), based on the carbon content of fuels used for heating and transportation, is at present €20 per tonne of CO2 (€75 per tonne of carbon).
Most recent changes – as of 1 January 2008 - include:
- tax rates were raised by 9.8% on average; increase in carbon surtax was 13%
- biofuel oil used in working machines or heating is exempted
- exemptions for hobby aviation, pleasure yachting and waste oil were repealed
- increase in tax refunds for agriculture and greenhouse cultivation, as of 1 June 2009
Total revenues from the excise and strategic stockpile fee on energy products, million euro
| Year |
Excise duty |
Strategic
stockpile fee |
| 2002 |
2 756 |
50 |
| 2003 |
2 865 |
50 |
| 2004 |
2 901 |
48 |
| 2005 |
2 885 |
49 |
| 2006 |
2 946 |
50 |
| 2007 |
2 938 |
50 |
| 2008 |
3 192 |
49 |
| 2009 |
3 149 |
45 |
| 2010 |
3 155 (budgeted) |
50 (est.) |
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|
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Notes:
Excise duty revenues 2002-2006 net after refunds; from 2007 onwards gross figures. The share of traffic fuels in the annual revenue is circa 75%. The share of the carbon tax component is circa €500 million.
Excise duty and strategic stockpile fee rates in Finland as of 1 January 2008 (valid 22 June 2010)
| Fuel |
Basic tax |
Surtax
(*=carbon comp., €20/tonne CO2) |
Strategic stockpile fee |
Unleaded petrol, euro cents/litre
- reformulated sulphur free
- other grades |
57.24
59.89 |
* 4.78
* 4.78 |
0.68
0.68 |
Diesel oil, euro cents/litre
- sulphur free
- other grades |
30.67
33.32 |
* 5.38
* 5.38 |
0.35
0.35 |
| Light fuel oil, euro cents/litre |
2.94 |
* 5.41 |
0.35 |
| Heavy fuel oil, euro cents/kg |
- |
* 6.42 |
0.28 |
Jet fuel (kerosene),
euro cents/litre |
33.32 |
* 5.38 |
0.35 |
Aviation petrol,
euro cents/litre |
37.54 |
* 4.78 |
0.68 |
| Coal, euros/tonne |
- |
* 49.32 |
1.18 |
| Peat (exempted as of 1 July 2005) |
- |
- |
- |
| Natural gas, euros/MWh |
- |
* 2.016
(reduced rate) |
0.084 |
Electricity, euro cents/kWh
- rate I (households,services, agric.)
- rate II (mining, manufacturing, greenhouse cultivation) |
-
-
|
0.87
0.25
|
0.013
0.013
|
Pine oil (heating),
euro cents/kg |
6.70 |
- |
- |
Notes:
Notes: The table above is not all-inclusive; substitutes for liquid fuels may face the same rate. Leaded petrol is no longer sold in Finland. Fuels for electricity production (mainly), commercial aviation and commercial yachting exempted; also other exemptions exist. Strategic stockpile fee = precautionary stock fee. (1 euro = 5.94573 markka)
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