Environmental taxes accounts
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.
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
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
Accessibility and clarity
News release (S.10.1)
Not published
Publications (S.10.2)
Not published
On-line database (S.10.3)
Data are published in the statistical database under the subject area Environment / Environmental accounts / Environmental taxes accounts in the following tables:
KK35: Environmental taxes by type and payer / economic activity;
KK36: Environmental taxes by payer / economic activity;
KK37: Environmental tax revenue.
KK35: Environmental taxes by type and payer / economic activity;
KK36: Environmental taxes by payer / economic activity;
KK37: Environmental tax revenue.
Data tables - consultations (S.10.3.1)
The database tables related to the survey were viewed 117 times in 2024, 140 times in 2023, 279 times in 2022, 263 times in 2021, 390 times in 2020.
Each table view is counted as a separate viewing. This is based on the database URLs, which show that the data have been selected and the table formed.
Each table view is counted as a separate viewing. This is based on the database URLs, which show that the data have been selected and the table formed.
Micro-data access (S.10.4)
The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 33, § 34, § 35, § 36, § 38 of the Official Statistics Act.
Access to microdata and anonymisation of microdata are regulated by Statistics Estonia’s procedure for dissemination of confidential data for scientific purposes.
Access to microdata and anonymisation of microdata are regulated by Statistics Estonia’s procedure for dissemination of confidential data for scientific purposes.
Other (S.10.5)
Statistics Estonia uses environmental tax accounts data in its statistical database table SN11 – Sustainable Development Indicators. Output indicators are also published on Statistics Estonia's website in the environment section under the heading Environmental protection funding and on the environment branch of the Tree of Truth.
The data are transmitted to Eurostat via EDAMIS once a year by April 30 using the environmental taxes accounts questionnaire. The Eurostat questionnaire includes built-in automatic checks, and the results are subsequently validated by a Eurostat specialist. If necessary, Eurostat will contact Statistics Estonia to clarify the data. In addition to the data, a quality report is also submitted to Eurostat. The quality report is completed in Eurostat's ESS-MH (European Statistical System Metadata Handler) web application.
The data are transmitted to Eurostat via EDAMIS once a year by April 30 using the environmental taxes accounts questionnaire. The Eurostat questionnaire includes built-in automatic checks, and the results are subsequently validated by a Eurostat specialist. If necessary, Eurostat will contact Statistics Estonia to clarify the data. In addition to the data, a quality report is also submitted to Eurostat. The quality report is completed in Eurostat's ESS-MH (European Statistical System Metadata Handler) web application.
Metadata - consultations (S.10.5.1)
The metadata related to the statistical activity were viewed 38 times (1 January 2024 – 31 December 2024). This figure does not represent the number of viewers, as the metadata may have been viewed multiple times by a single user.
Documentation on methodology (S.10.6)
Environmental taxes. A statistical guide (2013 edition)
Quality documentation (S.10.7)
The quality report is submitted to Eurostat in accordance with the requirements of Regulation (EU) 691/2011 of the European Parliament and of the Council.
Statistical processing
Source data (S.18.1)
Data on environmental tax revenue are received from the Estonian Ministry of Climate (the data on environmental fees) and from the Estonian Tax and Customs Board (data on other environmental taxes).
Taxes on production were allocated to economic activities based on detailed data from the Ministry of Climate (data on commercial fishing charges), the Estonian Environment Agency, and the Estonian Transport Administration (data on fees for the first registration of vehicles).
Data on the environmental taxes of the general government sector are received from the information system of governmental accounts of the general government sector.
The distribution of excise duties on aircraft fuel by economic activity is estimated on the basis of data received from the aircraft register of the Estonian Transport Administration.
Data from the Estonian Stockpiling Agency are used as the basis for distributing liquid fuel stockpiling fees by economic activity.
Residency is calculated on the basis of data received from Eesti Pank (the central bank of Estonia).
In addition to the aforementioned administrative data, data from statistical activities 20206 “Energy consumption and production (annual)”, 20300 “Financial statistics of enterprises (annual)”, 21303 “Government finance”, 21403 “Tourism satellite account”, 21408 “Supply and use tables”, and 22303 “Foreign trade” are used.
Taxes on production were allocated to economic activities based on detailed data from the Ministry of Climate (data on commercial fishing charges), the Estonian Environment Agency, and the Estonian Transport Administration (data on fees for the first registration of vehicles).
Data on the environmental taxes of the general government sector are received from the information system of governmental accounts of the general government sector.
The distribution of excise duties on aircraft fuel by economic activity is estimated on the basis of data received from the aircraft register of the Estonian Transport Administration.
Data from the Estonian Stockpiling Agency are used as the basis for distributing liquid fuel stockpiling fees by economic activity.
Residency is calculated on the basis of data received from Eesti Pank (the central bank of Estonia).
In addition to the aforementioned administrative data, data from statistical activities 20206 “Energy consumption and production (annual)”, 20300 “Financial statistics of enterprises (annual)”, 21303 “Government finance”, 21403 “Tourism satellite account”, 21408 “Supply and use tables”, and 22303 “Foreign trade” are used.
Frequency of data collection (S.18.2)
Year
Data collection (S.18.3)
Administrative data are received from the Tax and Customs Board and the Transport Administration via X-Tee and an FTP-server, and from the Ministry of Climate and the Environment Agency via email.
As open data, information on foreign travel (for improving the residency information) is taken from the website of Eesti Pank, and data on liquid fuel stockpiling fees are taken from the website of the Estonian Stockpiling Agency.
As open data, information on foreign travel (for improving the residency information) is taken from the website of Eesti Pank, and data on liquid fuel stockpiling fees are taken from the website of the Estonian Stockpiling Agency.
Data validation (S.18.4)
Statistics Estonia does not verify administrative source data; this is done by the owner of the administrative data. Statistics Estonia compares the outputs with those of previous years and, if there is a significant change compared with the previous year, consults with experts from the relevant institutions if necessary.
Data compilation (S.18.5)
Microdata are aggregated to the level necessary for analysis. This includes summing of data according to classification.
When distributing environmental taxes between economic activities, it is important to consider the tax type according to the national accounts: taxes on production (D.29) and taxes on products (D.21). Taxes on production (e.g. pollution charges, water abstraction charge) are allocated to activities based on the economic activity of direct tax payers, but in case of taxes on products the allocation scheme is more complex. Excise duties (e.g. fuel excise duty, electricity excise duty) are the primary taxes on products and are allocated to activities according to the consumption of taxed products. Fuel excise duty is distributed between economic activities according to fuel consumption; and electricity excise duty is allocated according to the consumption of electricity. Environmental tax accounts are revised after the completion of supply and use tables.
When distributing environmental taxes between economic activities, it is important to consider the tax type according to the national accounts: taxes on production (D.29) and taxes on products (D.21). Taxes on production (e.g. pollution charges, water abstraction charge) are allocated to activities based on the economic activity of direct tax payers, but in case of taxes on products the allocation scheme is more complex. Excise duties (e.g. fuel excise duty, electricity excise duty) are the primary taxes on products and are allocated to activities according to the consumption of taxed products. Fuel excise duty is distributed between economic activities according to fuel consumption; and electricity excise duty is allocated according to the consumption of electricity. Environmental tax accounts are revised after the completion of supply and use tables.
Imputation - rate (S.18.5.1)
Data values are not imputed as this statistical activity is based on administrative data and on data from other statistical activities.
Adjustment (S.18.6)
Not applied
Seasonal adjustment (S.18.6.1)
Not applied