Excise Duty rates
Mineral Oil Tax
Mineral Oil Tax (MOT) applies to liquid fuels and to vehicle gas. MOT rates are comprised of a carbon component and a non-carbon component. The carbon component is more commonly referred to as carbon tax.
MOT carbon component rates are based on charging an amount per tonne of carbon dioxide (CO2) emissions released when a fuel is combusted.
The following table contains current MOT rates per 1,000 litres effective from 15 April 2026. Previous MOT rates from 2008 to date are available in the Excise Duty Rates on Energy Products and Electricity Taxes Manual.
| |
Charge per tonne of CO2 | Description of oil | Non-carbon component 'A' | Carbon component 'B' | Total rate 'A'+'B' |
| Light Oil |
€71.00 |
Petrol |
€338.58 |
€164.30 |
€502.88 |
|---|
| €71.00 |
Aviation gasoline |
€338.58 |
€164.30
|
€502.88 |
| Heavy Oil |
€71.00 |
Used as a propellant |
€181.81 |
€190.04 |
€371.85 |
|---|
| €71.00 |
Used for air navigation |
€181.81 |
€190.04 |
€371.85 |
| €71.00 |
Used for private pleasure navigation |
€181.81 |
€190.04 |
€371.85 |
| €63.50 |
Kerosene used other than as a propellant |
€0.00 |
€160.81 |
€160.81 |
| €63.50 |
Fuel oil |
€14.78 |
€195.67 |
€210.45 |
| €63.50 |
Other heavy oil (including MGO) |
€0.00 |
€172.14 |
€172.14 |
| Liquefied Petroleum Gas |
€63.50 |
Used as a propellant |
€63.59 |
€103.66 |
€167.25 |
|---|
| €63.50 |
Other liquefied petroleum gas |
€0.00 |
€103.66 |
€103.66 |
| Substitute Fuel |
€71.00 |
Used as a propellant instead of petrol |
€338.58 |
€164.30 |
€502.88 |
|---|
| €71.00 |
Used as a propellant instead of diesel |
€181.81 |
€190.04 |
€371.85 |
| €63.50 |
Used other than as a propellant |
€0.00 |
€172.14 |
€172.14 |
| Vehicle Gas |
€63.50 |
Measured at Gross Calorific Value |
€0.00 per MWh |
€11.48 per MWh |
€11.48 per MWh |
|---|
| €63.50 |
Measured at Net Calorific Value |
€0.00 per MWh |
€12.73 per MWh |
€12.73 per MWh |
Next: Excises on natural gas, solid fuel and electricity