The implicit energy tax rate fluctuates throughout the entire observed period, but recently it has been gradually declining. In 2021, the value of the indicator for Slovenia was 7% lower than the EU-27 average. Before 2009, when it increased significantly, it was notably 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 vehicles is significantly higher in Slovenia, and in the taxation levels of individual energy sources. There is no target value set for this indicator; instead, we monitor the value of the indicator according to the EU level.