Abbreviated form of legal source(s)
Ordinance 2017:1334
Description of support scheme
The bonus-malus system was introduced in order to increase the proportion of electric vehicles in the Swedish transport system. It contains two parts: the “bonus” half awards purchasing of low-emissions vehicles in the form of a subsidy, whereas the “malus” half imposes higher vehicle tax for the legal persons purchasing high-emitting vehicles.
Amount
The current rate for “bonus” can be up to 25% of the vehicle’s purchase price. The maximum amount of support is SEK 70.000 (approx. EUR 6,930) for vehicles taken to use after April 2021. For vehicles taken into service before April 2021, the maximum amount is SEK 60.000 (approx. EUR 5.940).
Addressees
Natural and legal persons purchasing vehicles that have been taken into service, i.e., become taxable, after July 2018 (art 17 Ordinance 2017:1334). This date applies to both bonus and malus systems; vehicles that have been taxable prior to July 2018 are not eligible. Lessors are considered as recipients of the bonus, too.
Procedure
The recipient of the bonus declares their vehicle purchase to the Swedish Transport Agency within 6 months of purchasing the vehicle. During this time, the car must have not been re-sold to a new owner (arts 17–19 Ordinance 2017:1334).
It is possible for the Swedish Transport Agency to decline the payment of the bonus if the vehicle purchase has not been done in accordance with the subsidy scheme rules, or if the scheme has run out of funds for the calendar year in question (arts 18–20).
Competent authority
Swedish Transport Agency