diff --git a/app/lib/taxes/electricity.rb b/app/lib/taxes/electricity.rb
new file mode 100644
index 0000000..1f45fdc
--- /dev/null
+++ b/app/lib/taxes/electricity.rb
@@ -0,0 +1,24 @@
+module Taxes
+  class Electricity
+    def self.for(time_or_date)
+      new(time_or_date).for
+    end
+
+    def initialize(time_or_date)
+      @date = time_or_date.respond_to?(:to_date) ? time_or_date.to_date : time_or_date
+    end
+
+    def for
+      case @date
+      when Date.new(2023, 1, 1)..Date.new(2023, 12, 31)
+        0.005
+      when Date.new(2024, 1, 1)..Date.new(2024, 3, 31)
+        0.025
+      when Date.new(2024, 4, 1)..Date.new(2024, 6, 30)
+        0.038
+      else
+        0.0
+      end
+    end
+  end
+end
diff --git a/app/lib/taxes/value_add.rb b/app/lib/taxes/value_add.rb
new file mode 100644
index 0000000..03712f8
--- /dev/null
+++ b/app/lib/taxes/value_add.rb
@@ -0,0 +1,41 @@
+module Taxes
+  class ValueAdd
+    def self.for(time_or_date)
+      new(time_or_date).for
+    end
+
+    def initialize(time_or_date)
+      @date = time_or_date.respond_to?(:to_date) ? time_or_date.to_date : time_or_date
+    end
+
+    def for
+      case Region.current.key.to_sym
+      when :pen, :bal
+        for_pb
+      when :can
+        for_can
+      when :ceu, :mel
+        for_cm
+      end
+    end
+
+    private
+
+    def for_pb
+      case @date
+      when Date.new(2023, 1, 1)..Date.new(2023, 12, 31)
+        0.05
+      else
+        0.1
+      end
+    end
+
+    def for_can
+      0.0
+    end
+
+    def for_cm
+      0.01
+    end
+  end
+end
diff --git a/test/lib/taxes/electricity_test.rb b/test/lib/taxes/electricity_test.rb
new file mode 100644
index 0000000..422f1b7
--- /dev/null
+++ b/test/lib/taxes/electricity_test.rb
@@ -0,0 +1,20 @@
+require "test_helper"
+
+module Taxes
+  class ElectricityTest < ActiveSupport::TestCase
+    test "from 2023-01-01 to 2023-12-31" do
+      assert_in_delta 0.005, Electricity.for(Date.new(2023, 1, 1))
+      assert_in_delta 0.005, Electricity.for(Date.new(2023, 12, 31))
+    end
+
+    test "from 2024-01-01 to 2024-03-31" do
+      assert_in_delta 0.025, Electricity.for(Date.new(2024, 1, 1))
+      assert_in_delta 0.025, Electricity.for(Date.new(2024, 3, 31))
+    end
+
+    test "from 2024-04-01 to 2024-06-30" do
+      assert_in_delta 0.038, Electricity.for(Date.new(2024, 4, 1))
+      assert_in_delta 0.038, Electricity.for(Date.new(2024, 6, 30))
+    end
+  end
+end
diff --git a/test/lib/taxes/value_add_test.rb b/test/lib/taxes/value_add_test.rb
new file mode 100644
index 0000000..7f944e6
--- /dev/null
+++ b/test/lib/taxes/value_add_test.rb
@@ -0,0 +1,33 @@
+require "test_helper"
+
+module Taxes
+  class ValueAddTest < ActiveSupport::TestCase
+    test "when region is pen or bal" do
+      %w[1 3].each do |region|
+        Region.stub(:current, Region.new(region)) do
+          assert_in_delta 0.05, ValueAdd.for(Date.new(2023, 1, 1))
+          assert_in_delta 0.05, ValueAdd.for(Date.new(2023, 12, 31))
+          assert_in_delta 0.1, ValueAdd.for(Date.new(2024, 1, 1))
+        end
+      end
+    end
+
+    test "when region is can" do
+      Region.stub(:current, Region.new("2")) do
+        assert_in_delta 0.0, ValueAdd.for(Date.new(2023, 1, 1))
+        assert_in_delta 0.0, ValueAdd.for(Date.new(2023, 12, 31))
+        assert_in_delta 0.0, ValueAdd.for(Date.new(2024, 1, 1))
+      end
+    end
+
+    test "when region is ceu or mel" do
+      %w[4 5].each do |region|
+        Region.stub(:current, Region.new(region)) do
+          assert_in_delta 0.01, ValueAdd.for(Date.new(2023, 1, 1))
+          assert_in_delta 0.01, ValueAdd.for(Date.new(2023, 12, 31))
+          assert_in_delta 0.01, ValueAdd.for(Date.new(2024, 1, 1))
+        end
+      end
+    end
+  end
+end