The implicit tax rate on energy in Slovenia amounted to 247 €/toe in 2023, which is 4% higher than in the previous year but still 17% lower than in 2016, when it reached its peak for the period 2012–2023. Compared with the EU-27, it was 3.6% above the EU average in 2023, while it was below the European average only in the years 2020–2022 due to temporary crisis-related measures. In addition to tax policy, the rate is also influenced by changes in the structure of energy consumption and energy efficiency. No target value is set for this indicator; its development is monitored in relation to the EU level.