Overview

Description

Tax is payable for an atmospheric pollution by CO2 emissions from fuels (burning of liquid, gaseous and solid fuels). Fuels, which are subject to the environmental tax are listed in the Annex 1 to Decree on environmental tax on carbon dioxide emissions (OJ RS, number 48/2018). Tax base is 30.85 euros per unit of pollution. Units of pollution of each fuel type are presented in annex 1 to above mentioned Decree (example: petrol 2,3 units of pollution = 39,79 euros/ 1000 l, liquefied petroleum gas 2,9 units of pollution = 50,17 euros/ 1000 kg). Tax payers are producers, acquirers from other EU countries and importers of fuels from third countries.

Recent Developments

On 5th June, 2025 Slovenia passed the Climate Act, which established a comprehensive framework of long-term climate and energy planning: a Long-Term Climate Strategy, Integrated Energy and Climate Plan, Adaptation Strategy, regional action plans, and a system for monitoring and reporting progress.

Coverage

The Carbon tax covers the Scope 1 emissions from the use of coal, diesel, kerosene, gasoline, natural gas, LPG and other oil products in transport and heating. It does not apply to emissions from fuels used for other purposes, for fuels used for electricity generation, for flight and ship transport (apart from that used for private purposes), for fuels used in the production of non-metallic mineral products, and fuel used for dual use. There is also an exemption for installations that have emissions of less than 25,000 tons of CO2 equivalent (for each year between 2008 and 2010) and have a nominal thermal power of less than 35 MW (“small appliances”). Only CO2 emissions are covered by the mechanism.

Pricing and Allocation Approaches

Set price

Compliance Approaches

Monthly

Relation to Other Compliance CPIs

Installations covered by the EU ETS are exempt from the Carbon Tax

Covered Sectors

Transport

Buildings