The Effective Energy Rate (EER) is the sum of fuel excise taxes, carbon taxes, electricity excise taxes and tradeable emission permits. Together, these effectively put a price on energy use. The Net EER equals the EER minus fossil fuel and electricity subsidies that decrease pre-tax energy prices. Electricity excise taxes and subsidies generally do not treat fossil fuels in a differential manner compared to clean sources and are therefore excluded from the other indicator (Net ECR).
A dataset of the Carbon Pricing and Energy Taxation (CPET) database.
Please cite the database as: OECD (2026), Carbon Pricing and Energy Taxation database, https://www.oecd.org/content/oecd/en/data/datasets/carbon-pricing-and-energy-taxation-database.html (accessed on Day Month Year)
The database is designed to track developments in energy taxation and carbon pricing across a broad set of countries. It spans 79 countries, covering approximately 82% of global greenhouse gas (GHG) emissions. Carbon pricing instruments, i.e. carbon taxes and emissions trading systems (ETSs), as well as energy taxes and subsidies, are detailed by country, sector and energy product. The use of a common methodology ensures comparability across countries. Summary indicators facilitate cross-country and cross-sector comparisons, helping policy makers keep track of progress made and identify opportunities for reform.
Net effective carbon rates