Fuel excise duty 2026 in Romania — explained for everyone
At a 8.40 RON/L average diesel price in Romania, more than 1.99 RON is excise duty — the specific tax the state collects before the liter even reaches the pump. Combined with the 19% VAT, taxes total nearly 40% of the final price. This article explains how excise works in 2026, where Romania stands in the EU and why OUG 19/2026 does NOT touch this tax.
1. What excise duty is and who collects it
Excise is a specific indirect tax levied by the state on products with an environmental or health impact (fuels, alcohol, tobacco). Unlike VAT — which is proportional to price — excise is a fixed amount per unit (RON per liter). The legal basis is Title VIII (Excise duty and other special taxes) of the Romanian Fiscal Code, articles 335-456, transposing EU directives 2003/96/EC and 2008/118/EC.
Excise revenues account for roughly 9-11% of the consolidated state budget according to the Ministry of Finance. A portion is allocated directly to CNAIR for road infrastructure and to the Environment Fund for decarbonization projects.
2. 2026 excise duty values
According to Annex 1 of the Fiscal Code as updated for 2026:
- Leaded petrol: 2.17 RON/liter;
- Unleaded petrol (95, 98): 1.99 RON/liter;
- Diesel: 1.99 RON/liter;
- Kerosene used as fuel: 1.98 RON/liter (see our kerosene articles);
- LPG: 0.61 RON/liter;
- Compressed natural gas (CNG): 0.12 RON/m³.
Values are indexed annually with the consumer price index published by Romania's National Statistics Institute. The 2026 indexation was approximately 5.1% versus 2025, per OUG 115/2025.
3. Pump price structure
Let's break down the 8.40 RON/L diesel price (national average gathered on pretcarburant.ro) into actual components:
- Product price (international quote + transport + refinery margin): about 4.86 RON/L (58%);
- Excise duty: 1.99 RON/L (24%);
- 19% VAT: 1.34 RON/L (16%);
- Station markup: 0.21 RON/L (2%).
Out of every leu spent at the pump, roughly 40 bani goes to the state as taxes (VAT + excise). A 50-liter fill costs 420 RON, of which 166 RON are taxes.
4. EU comparison
Romania sits among the lowest excise duty levels in the EU but with one of the highest tax-to-wage ratios. Top 5 and bottom 5 in EU-27 for 2026 (diesel, RON/L equivalent at average BNR rate):
- Lowest excise: Bulgaria 1.67, Poland 1.73, Romania 1.99, Czech Republic 2.06, Croatia 2.12 RON/L;
- Highest excise: Netherlands 3.90, Italy 3.55, Germany 3.34, Belgium 3.17, France 3.06 RON/L.
Romania stands in the lower quartile, with excise around half of the Dutch level. Source: European Commission Excise Duty Tables.
5. OUG 19/2026: what it does NOT change
OUG 19/2026 (in force 1 April - 30 June 2026) caps the commercial markup of fuel stations at the average level of the 30 days preceding the ordinance. Many confuse this with a tax cut — wrong. OUG 19 does NOT modify excise duty or VAT. The 1.99 RON/L excise and 19% VAT remain unchanged.
In practice, during the cap period major networks display nearly identical prices ("uniform pricing"), since they cannot grow margin. See our lowest prices by county page to observe the effect concretely.
6. Special exemptions and reductions
Four categories with reduced or zero excise under the Fiscal Code:
- Aviation kerosene (Jet A-1) — full exemption;
- Maritime and Danube navigation fuel — full exemption;
- Coloured (red) agricultural diesel — excise reduced by ~1.68 RON/L for farming work;
- Defence, police and intelligence fleet fuel — exemption for operative missions.
Refunds for professional road carriers (trucks above 7.5 tons) are roughly 0.40 RON/L under the approved State Aid Scheme, valid through 2027.
7. Household budget impact
Take a family with two cars consuming 250 liters of petrol monthly. At 1.99 RON/L excise, the annual contribution is 5,970 RON. A 5% increase (as in 2026) means 298 RON extra per year just from excise, plus the cascading VAT. For a professional driver covering 78,000 km/year, the annual diesel excise contribution exceeds 18,000 RON.
In short, every leu added to excise is amplified by VAT, making fuel tax policy directly felt in drivers' wallets.
Disclaimer: The article provides general information. Always verify current excise values on the ANAF portal or the Romanian Official Gazette. PretCarburant.ro is not an official tax source.
Read also: Fuel VAT for companies 2026 | Mileage allowance 2026 | Diesel price today