The Lithuanian Parliament has adopted amendments to the Law on Excise Duties reducing the fixed excise component for standard and marked diesel on a temporary basis until 15 June 2026, before rates revert to previous levels in line with Law No. XV-811.
The Lithuanian Parliament has adopted amendments to the Law on Excise Duties through Law No. XV-811, signed by President Gitanas Nausėda on 14 April 2026, introducing a temporary reduction in the fixed component of excise duties applicable to diesel fuel.
Under the amendments, the fixed excise duty component for standard diesel is reduced from EUR 500 to EUR 450 per 1,000 litres. For marked diesel used in agriculture and fisheries, the fixed component is reduced from EUR 60 to EUR 10 per 1,000 litres.
Taking into account the full excise structure, including CO2 and security components, the effective excise duty is set at EUR 503.60 per 1,000 litres for standard diesel and EUR 35 per 1,000 litres for marked diesel used by farmers.
The reduced rates apply on a temporary basis until 15 June 2026. From 16 June 2026, the excise structure reverts to higher fixed components of EUR 500 per 1,000 litres for standard diesel and EUR 60 per 1,000 litres for marked diesel, alongside a variable CO2 component as set out in Annex 3 of the law.
The amendments also introduce provisions on liability for excise duty differences, specifying that any person using excise-taxable goods in breach of the conditions for reliefs is required to pay the difference between the standard rate and the applicable reduced rate.
In addition, the law clarifies that fuel oil (gas oils) falls under the rate established in Article 37, unless intended for heating and properly marked, in which case the rate under Article 37 applies. The updated provisions relating to energy products and the CO2 component form part of the broader excise duty structure changes introduced by the amendment.
