Tax regulation mechanisms I (Reduced real estate tax for wind power)

Act 1984:1052

The owners of power stations/installations, or the owner of the land on which the installation is located are subject to an annual real estate tax, the level of which depends on the value of the installation (arts.1 and 3, Act 1984:1052). The level of real estate tax is lower for wind power in Sweden.
For other technologies, the real estate tax does not make a separation between RES and fossil fuel energy sources, with the exception of hydropower, which is subject to a higher tax rate (art 3, Act 1984:1052).

The amount of tax payable amounts to:
● 0,5% of the value of the plant is the electricity is produced with RES or fossil fuels
● 0,23% of the value of the plant if the electricity is produced with wind power
● 1,6% of the value of the plant if the electricity is produced with hydropower (art 3, 1984:1052).

The owner of the property, in this case, the legal person on whose land the RES installation is located (art 2, Act 1984:1052).

The owner of the property pays the tax once per calendar year. The taxes are paid to the Swedish state.

The Swedish Tax Authority