Environmental Tax Policy Review of Romania

Annex L. Detailed scenario of tax policy reform for energy taxation

Table A L.1. Energy taxation - Baseline

Tax	Base (energy)	Unit	2025	2026	2027	2028	2029	2030
Excise tax	Diesel	RON / l	2.549	2.549	2.549	2.549	2.549	2.549
Excise tax	Gasoline	RON / l	2.782	3.060	3.060	3.060	3.060	3.060
Excise tax	Electricity	RON / kWh	0.007	0.007	0.007	0.007	0.007	0.007
ETS2	Diesel	RON / l	-	-	-	-	-	-
ETS2	Gasoline	RON / l	-	-	-	-	-	-
ETS2	Electricity	RON / kWh	-	-	-	-	-	-

Source: Authors.

Table A L.2. Energy taxation – Scenario 1

Tax	Base (energy)	Unit	2025	2026	2027	2028	2029	2030
Excise tax	Diesel	RON / l	2.549	2.804	2.804	2.804	2.804	2.804
Excise tax	Gasoline	RON / l	2.782	3.060	3.060	3.060	3.060	3.060
Excise tax	Electricity	RON / kWh	0.007	0.007	0.007	0.007	0.007	0.007
ETS2	Diesel	RON / l	-	-	-	-	-	-
ETS2	Gasoline	RON / l	-	-	-	-	-	-
ETS2	Electricity	RON / kWh	-	-	-	-	-	-

Source: Authors.

Table A L.3. Energy taxation – Scenario 2

Tax	Base (energy)	Unit	2024	2025	2026	2027	2028	2029	2030
Excise tax	Diesel	RON / l	2.318	2.549	2.804	2.804	2.9	2.9	2.9
Excise tax	Gasoline	RON / l	2.529	2.782	3.060	3.060	2.9	2.9	2.9
Excise tax	Electricity	RON / kWh	0.007	0.007	0.007	0.007	0.007	0.007	0.007
ETS2	Diesel	RON / l	-	-	-	-	0.58	0.58	0.58
ETS2	Gasoline	RON / l	-	-	-	-	0.50	0.50	0.50
ETS2	Electricity	RON / kWh	-	-	-	-	-	-	-

Note: The carbon tax is set EUR 50 tCO₂e.

Source: Authors.