The implicit level of energy taxation fluctuates throughout the observed period, but recently it has been gradually declining. The value of the indicator for Slovenia in 2020 is lower than the EU-28 average (by 4%). Prior to 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, where the share of liquid fuels for motor vehicle propulsion is significantly higher, and in the amount of taxation of 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.