The implicit energy tax rate slightly decreased in 2017, by 0.5% compared to 2016, and in 2018 was 2% lower than in 2017. In 2018, for the first time in a long time, the implicit energy tax rate was lower than the EU-28 average (by 1%). Before 2009, when it increased significantly, it was significantly lower than the EU average. The reasons for the differences can be found mainly in the differences in the structure of energy use, wherein the share of liquid fuels for motor vehicle usage is significantly higher, and in the amount of taxation on individual energy sources. There is no target value for this indicator; we monitor the value of the indicator according to the level in the EU.