Environmental taxes accounts
Kiirviited
Ava kõik atribuudid
Kontakt
Contact organisation: Statistics Estonia
Contact organisation unit: Economic and Environmental Statistics Department
Contact name: Raigo Rückenberg
Contact person function: Environmental and Energy Statistics Service Team, Leading Analyst
Contact mail address: Tatari 51, 10134 Tallinn, Estonia
Contact email address: raigo.ryckenberg@stat.ee
Contact phone number: 37251962775
Metadata last certified 25/02/2026
Metadata last update 06/10/2025
Purpose
The purpose of the environmental taxes accounts is to provide information about state revenue from environmental taxes and the volume of environmental taxes by economic activity. These accounts enable to analyse the effect of environmental taxes on the economy by observing trends in the payment of environmental taxes by economic activity and type of environmental tax.
Type of activity
Multisource process
Statistical presentation
Data description (S.3.1)
Environmental tax revenue by tax type and by the economic activity of the payer.
Environmental taxes are taxes whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which are identified in the European System of Accounts.
In Estonia there are the following environmental taxes: fuel excise duty, electricity excise duty, liquid fuel stockpiling fee, revenue from the sale of emission permits, packaging excise duty, pollution charges, water abstraction charge, fishing charge, heavy goods vehicle tax, and passenger car registration fee. Environmental taxes are grouped into four categories: energy, transport, pollution, and resource taxes.
Mineral resource extraction charge is not included among environmental taxes because it is resource rent, not a tax according to the national accounts.
Environmental taxes are taxes whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which are identified in the European System of Accounts.
In Estonia there are the following environmental taxes: fuel excise duty, electricity excise duty, liquid fuel stockpiling fee, revenue from the sale of emission permits, packaging excise duty, pollution charges, water abstraction charge, fishing charge, heavy goods vehicle tax, and passenger car registration fee. Environmental taxes are grouped into four categories: energy, transport, pollution, and resource taxes.
Mineral resource extraction charge is not included among environmental taxes because it is resource rent, not a tax according to the national accounts.
Classification system (S.3.2)
Classification of Economic Activities in Estonia (EMTAK 2008) based on NACE Rev. 2;
Classification of Products and Services.
The classification of taxes is provided in Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Text with EEA relevance).
Classification of Products and Services.
The classification of taxes is provided in Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Text with EEA relevance).
Sector coverage (S.3.3)
All institutional sectors and economic activities
Statistical concepts and definitions (S.3.4)
Air pollution charge – a pollution charge payable for the emission of pollutants from stationary sources into the ambient air
Vehicle first registration fee – a state fee payable upon first registration of a vehicle in the Estonian Traffic Register
Electricity excise duty – an excise duty imposed on the consumption of electricity
Energy taxes – fuel excise duty, electricity excise duty, liquid fuel stockpiling fee, revenue from the sale of emission permits
Environmental taxes – taxes whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which are identified in the European System of Accounts
Fishing charge – a natural resource charge payable for the right to fish and collect aquatic plants from Estonian water bodies. There are separate charges for recreational and commercial fishing.
Fuel excise duty – an excise duty imposed on fuels produced in Estonia or imported into Estonia from another Member State outside an excise suspension arrangement
Heavy goods vehicle tax – a tax imposed on lorries and road trains registered in the Estonian Traffic Register which have a maximum authorised weight or gross laden weight of not less than 12 tonnes
Liquid fuel stockpiling fee – levies collected by the Estonian Oil Stockpiling Agency in accordance with the Liquid Fuel Stocks Act to finance the management of liquid fuel reserves
Packaging excise duty – an excise duty imposed on packaging of goods placed on the market in Estonia or acquired in or imported from another Member State of the European Union
Pollution taxes – air pollution charge, water pollution charge, waste disposal charge, packaging excise duty
Resource taxes – water abstraction charge, fishing charge
Revenue from the sale of emission permits – revenue earned from the sale of emission permits in the European Union's uniform Emissions Trading System (EU ETS)
Transport taxes – heavy goods vehicle tax, car registration fee
Waste disposal charge – a pollution charge payable upon waste disposal as defined in the Waste Act (for example, depositing in landfills)
Water abstraction charge – a natural resource charge payable for the right to abstract water from a water body or aquifer pursuant to the procedure for water abstraction in the volume stipulated by law
Water pollution charge – a pollution charge payable for the discharge of pollutants into water bodies, groundwater or soil
Vehicle first registration fee – a state fee payable upon first registration of a vehicle in the Estonian Traffic Register
Electricity excise duty – an excise duty imposed on the consumption of electricity
Energy taxes – fuel excise duty, electricity excise duty, liquid fuel stockpiling fee, revenue from the sale of emission permits
Environmental taxes – taxes whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which are identified in the European System of Accounts
Fishing charge – a natural resource charge payable for the right to fish and collect aquatic plants from Estonian water bodies. There are separate charges for recreational and commercial fishing.
Fuel excise duty – an excise duty imposed on fuels produced in Estonia or imported into Estonia from another Member State outside an excise suspension arrangement
Heavy goods vehicle tax – a tax imposed on lorries and road trains registered in the Estonian Traffic Register which have a maximum authorised weight or gross laden weight of not less than 12 tonnes
Liquid fuel stockpiling fee – levies collected by the Estonian Oil Stockpiling Agency in accordance with the Liquid Fuel Stocks Act to finance the management of liquid fuel reserves
Packaging excise duty – an excise duty imposed on packaging of goods placed on the market in Estonia or acquired in or imported from another Member State of the European Union
Pollution taxes – air pollution charge, water pollution charge, waste disposal charge, packaging excise duty
Resource taxes – water abstraction charge, fishing charge
Revenue from the sale of emission permits – revenue earned from the sale of emission permits in the European Union's uniform Emissions Trading System (EU ETS)
Transport taxes – heavy goods vehicle tax, car registration fee
Waste disposal charge – a pollution charge payable upon waste disposal as defined in the Waste Act (for example, depositing in landfills)
Water abstraction charge – a natural resource charge payable for the right to abstract water from a water body or aquifer pursuant to the procedure for water abstraction in the volume stipulated by law
Water pollution charge – a pollution charge payable for the discharge of pollutants into water bodies, groundwater or soil
Statistical unit (S.3.5)
Enterprise;
household;
non-resident
household;
non-resident
Statistical population (S.3.6)
Enterprises, households as consumers, non-residents that have paid environmental taxes.
Reference area (S.3.7)
Estonia as a whole
Time coverage (S.3.8)
2008–…
The data are published for the year before last; for example, in 2025, data for 2023 were published.
The data are published for the year before last; for example, in 2025, data for 2023 were published.
Base period (S.3.9)
Not applicable
Reference period
Year
Institutional mandate
Legal acts and other agreements (S.6.1)
Official Statistics Act;
Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts (Text with EEA relevance);
Regulation (EU) No 538/2014 of the European Parliament and of the Council of 16 April 2014 amending Regulation (EU) No 691/2011 on European environmental economic accounts (Text with EEA relevance);
Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Text with EEA relevance).
In order to obtain administrative data, Statistics Estonia has entered into agreements with the Estonian Ministry of Climate, the Tax and Customs Board, and the Transport Administration.
Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts (Text with EEA relevance);
Regulation (EU) No 538/2014 of the European Parliament and of the Council of 16 April 2014 amending Regulation (EU) No 691/2011 on European environmental economic accounts (Text with EEA relevance);
Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (Text with EEA relevance).
In order to obtain administrative data, Statistics Estonia has entered into agreements with the Estonian Ministry of Climate, the Tax and Customs Board, and the Transport Administration.
Data sharing (S.6.2)
None