Environmental taxes accounts

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.

Multisource process

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.

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).

All institutional sectors and economic activities

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

Enterprise;

household;

non-resident

Enterprises, households as consumers, non-residents that have paid environmental taxes.

Estonia as a whole

2008–…

The data are published for the year before last; for example, in 2025, data for 2023 were published.

Not applicable

Total environmental taxes, CO₂ quota revenue, energy taxes, resource taxes, pollution taxes, transport taxes – thousand euros

Year

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.

None

The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 32, § 34, § 35 and § 38 of the Official Statistics Act.

On European level, Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

The dissemination of data collected for the production of official statistics is based on the requirements laid down in §§ 34 and 35 of the Official Statistics Act. The principles for treatment of confidential data can be found here.

Notifications about the dissemination of statistics are published in the release calendar, which is available on Statistics Estonia's website. Every year on 1 October, the release times of the statistical database, news releases, main indicators by IMF SDDS, and publications for the following year are announced in the release calendar (in the case of publications – the release month).

The release calendar is available to consumers on the website Calendar.

All users have been granted equal access to official statistics: dissemination dates of official statistics are announced in advance and no user category (incl. Eurostat, state authorities, and mass media) is provided access to official statistics before other users. Official statistics are first published in the statistical database. If there is also a news release, it is published simultaneously with data in the statistical database. Official statistics are available on the website at 8.00 a.m. on the date announced in the release calendar.

Year

Not published

Not published

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.

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.

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.

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 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.

Environmental taxes. A statistical guide (2013 edition)

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.

To assure the quality of processes and products, Statistics Estonia applies the European Statistics Code of Practice and the Quality Assurance Framework of the European Statistical System (ESS QAF). Statistics Estonia is also guided by the EFQM Excellence Model and the requirements in section 7 “Principles and quality criteria of producing official statistics” of the Official Statistics Act.

Statistics Estonia performs all statistical activities according to an international model (Generic Statistical Business Process Model – GSBPM). According to the GSBPM, the final phase of statistical activities is overall evaluation using information gathered in each phase or sub-process; this information can take many forms, including feedback from users, process metadata, system metrics, and suggestions from employees. This information is used to prepare the evaluation report which outlines all the quality problems related to the specific statistical activity and serves as input for improvement actions.

Quality is managed by the quality manager.

Environmental taxes accounts are mainly commissioned and used by Eurostat.

Nationally, the primary users of the output data from the environmental taxes accounts are the Estonian Ministry of Climate and the Ministry of Finance.

Since 1996, Statistics Estonia has conducted reputation and user satisfaction surveys. Surveys conducted at least once a year target both the existing and potential consumers of statistics. All results are available on Statistics Estonia's website in the section User surveys. The survey referred to does not concern a specific statistical activity but is a general satisfaction survey.

The completeness of the data is ensured by applying the environmental taxes account methodology. Recognised international classifications, concepts, and definitions are used in compiling the report. Environmental taxes accounts show the amount of environmental taxes paid by enterprises and households by type of tax in accordance with the classification of economic activities used in national accounts, thus providing a comprehensive overview of the links between the environment and the economy. The data for Estonia are complete.

All required indicators have been collected and calculated (completeness 100%).

The overall accuracy of the data can be considered good. Overall accuracy is guaranteed by adherence to methodological recommendations and adoption of best practice.

The accuracy of source data is monitored through comparison with other data sources.

Not applicable as this is not a sample survey.

Not applicable as this is not a sample survey.

Not measured.

Statistics Estonia aims to reduce the amount of non-sampling errors through continuous improvement of the methodology and the survey process.

Not applicable as this statistical activity is based on administrative data and on data from other statistical activities.

Not applicable as this statistical activity is based on administrative data and on data from other statistical activities.

Not applicable as this statistical activity is based on administrative data and on data from other statistical activities.

Not applied

Models are not applied.

Data are published in accordance with Regulation (EU) 691/2011 of the European Parliament and of the Council within 21 months of the end of the reference year (T + 21 months).

Data are published once (T + 21 months).

Data are published once (T + 21 months).

The data have been published at the time announced in the release calendar.

100% of the data has been published on time (as announced in the release calendar).

The data are geographically comparable within the European Union due to the use of Eurostat's international methodology. There are no discrepancies with international definitions and concepts.

A common methodology has been used throughout the entire time series, i.e. since 2008. There are no breaks in the time series and the data are comparable throughout the entire time series.

There have been no breaks in the time series of any of the tables, which means that the number of observation periods in the last unbroken time series equals the number of all observation periods.

Environmental taxes accounts are in compliance with national accounts, energy accounts, air emissions accounts, material flow accounts, and energy statistics.

Not applicable as data are not published for periods shorter than one year.

Coherence with national accounts is ensured by using the most recent supply and use tables in the compilation of environmental taxes accounts.

The data published in the framework of environmental taxes accounts are coherent with each other, and the meanings of all indicators in the published tables are the same. There are no differences between the data published in the Eurostat database and the data published in Statistics Estonia's database.

As this statistical activity is based on administrative data and data from other statistical activities, there is no data submission and therefore no burden.
Costs are not calculated separately for different statistical activities.

The data revision policy and notification of corrections are described on Statistics Estonia's website in the section Principles of dissemination of official statistics.

The published data may be revised if the methodology is modified, errors are discovered, new or better data become available.

Regular revisions of environmental taxes accounts are carried out annually for a three-year reference period after the completion of supply and use tables.

Not applied

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.

Year

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.

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.

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.

Data values are not imputed as this statistical activity is based on administrative data and on data from other statistical activities.

Not applied

Not applied

None