. Author manuscript; available in PMC: 2024 Feb 27.

Published in final edited form as: Drug Alcohol Rev. 2023 Mar 27;42(4):946–959. doi: 10.1111/dar.13647

TABLE 3.

Excise duty rates for alcoholic beverages in Latvia 1994–2020, LVL/EUR per 100 L; and proportionate change compared to the previous rate, %.

Implementation date	Spirits	Wine	Intermediate products		Fermented beverages		Beer
Implementation date	LVL/EUR^q per 100 L; % change						LVL/EUR per 100 L/% change; from 1 May 2004 per %ABV					Reference

18 August 1994	300.00	25.00ⁿ	N/D	N/D	N/D		N/A					[72]
1 June 1996	350.00; ↑16.7%	25.00^o	N/D	N/D	N/D		350.00^d,e					[73]
12 April 1997	350.0	25.00^o	N/D	N/D	N/D		4.00^d; ↓98.9%			350.00^e		[74]
1 July 1997	400.00; ↑14.3%	25.00^o	N/D	N/D	N/D		4.00^d			400.00^e; ↑14.3%		[75]
1 January 1998	410.00; ↑2.5%	25.00^o	N/D	N/D	N/D		4.00^d			410.00^e; ↑2.5%		[76]
1 January 1999	460.00; ↑12.2%	25.00^p	30.00^h	60.00ⁱ	25.00^g		4.00^d			410.00^e		[77]
13 August 1999	500.00; ↑8.7%	25.00^p	36.00^j; ↑20.0%	60.00^k	25.00^g		4.00^d			410.00^e		[78]
11 December 1999	550.00; ↑10.0%	30.00^p; ↑20.0%	42.00^j; ↑16.7%	70.00^k; ↑16.7%	30.00^g; ↓20.0%		4.00^d			410.00^e		[79]
1 January 2000	550.00	30.00^p	42.00^j	70.00^k	30.00^g		2.00^a	3.00^b	3.00^o	4.00^d	42.00^e ↓89.8%	[80]
1 January 2003	550.00	30.00^p	42.00^j	70.00^k	30.00^g		3.30^a; ↑65.0%	4.70^b ↑56.7%	6.40^o ↑113.3%	8.10^d ↑102.5%	42.00^e	[81]
1 May 2004	550.00	30.00^p	42.00^j	70.00^k	30.00^g		1.22^f					[82]
1 January 2006	630.00; ↑14.5%	30.00^p	42.00^j	70.00^k	30.00^g		1.30^f; ↑6.6%					[83]
1 February 2009	825.00; ↑30.9%	40.00^p; ↑33.3%	42.00^j	70.00^k	40.00^g; ↑33.3%		1.45^f; ↑11.5%					[84]
1 July 2009	890.00; ↑7.9%	40.00^p	42.00^j	70.00^k	40.00^g		2.18^f; ↑50.3%					[85]
1 February 2010	890.00	45.00^p; ↑12.5%	45.00^j; ↑7.1%	70.00^k	45.00^g; ↑12.5%		2.18^f					[86]
1 June 2011	940.00; ↑5.6%	45.00^p	45.00^j	70.00^k	45.00^g		2.18^f					[87]
1 January 2014^q	1337.50	64.03^p	64.03^j	99.60^k	64.03^g		3.10^f					[88]
1 August 2015	1360.00; ↑1.7%	70.00^p; ↑9.3%	70.00^j ↑9.3%	110.00^k; ↑10.4%	64.00^l	70.00^m; ↑9.3%	3.80^f; ↑22.6%					[89]
1 March 2016	1400.00; ↑2.9%	74.00^p; ↑5.7%	74.00^j; ↑5.7%	120.00^k; ↑9.1%	64.00^l	74.00^m; ↑5.7%	4.20^f; ↑10.5%					[90]
1 March 2017	1450.00; ↑3.6%	78.00^p; ↑5.4%	78.00^j; ↑5.4%	130.00^k; ↑8.3%	64.00^l	78.00^m; ↑5.4%	4.50^f; ↑7.1%					[91]
1 March 2018	1670.00; ↑15.2%	92.00^p; ↑17.9%	92.00^j; ↑17.9%	150.00^k; ↑15.4%	64.00^l	92.00^m; ↑17.9%	6.80^f; ↑51.1%					[92]
1 March 2019	1840.00; ↑10.2%	101.00^p; ↑9.8%	101.00^j ↑9.8%	168.00^k; ↑12.0%	64.00^l	101.00^m; ↑9.8%	7.40^f; ↑8.8%					[93]
1 August 2019	1564.00; ↓15.0%	101.00^p	101.00^j	168.00^k	64.00^l	101.00^m	7.40^f					[94]
1 March 2020	1642.00; ↑5.0%	106.00^p; ↑5.0%	106.00^j ↑5.0%	176.00^k; ↑4.8%	64.00^l	106.00^m; ↑5.0%	7.80^f; ↑5.4%					[95]

Abbreviations: ABV, alcohol by volume; N/A, not applicable; N/D, not defined.

≥0.5% to ≤2.8% ABV.

>2.8% to ≤4.0% ABV.

>4.0% to ≤5.5% ABV.

>5.5% to ≤7.0% ABV.

>7.0% ABV.

>0.5% ABV.

>1.2% to ≤15.0% ABV.

≤14.0% ABV.

ⁱ

>14% to ≤22% ABV.

≤15.0% ABV.

>15% to ≤22% ABV.

>1.2% to ≤6% ABV.

>6% to ≤15.0% ABV.

ⁿ

<19% ABV.

<14% ABV.

Wine <18.0% ABV, sparkling wine/champagne <15.0% ABV.

Latvia adopted the Euro on 1 January 2014; Latvia’s Banka historical currency rates are available from: https://www.bank.lv/en/statistics/stat-data/2015-03-15-11-51-38/historical-currency-converter