This document discusses energy subsidies and subsidy reform in Eastern Partnership countries. It defines subsidies and describes the methodology used to quantify them. The largest subsidies go to natural gas, heat, and electricity, dominated by regulated prices below market rates. Ukraine has the largest fossil fuel subsidies, while subsidies to energy efficiency and renewables are negligible in comparison. Some countries have taken steps toward reform, like eliminating tax exemptions, but transparency around subsidies could still be improved.