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Clean energy for EU islands
  • Regulatory information
  • Transport support

Tax regulation mechanism (Energy and CO2 Tax)

  1. Abbreviated form of legal source(s)

    • Act 1994:1776
    • Act 2010:598

  2. Description of support scheme

    In Sweden, energy and carbon dioxide taxes are levied on the supply, import and production of fossil fuels. There are special tax deduction rules for biofuels. And there arespecial exeptions for bogas according to Chapter 4 art 20 Act 1994:1776.

    Biogas or biodiesel used as fuel for heating are exempted from energy tax (Chapter 6 art 2c Act 1994:1776).

  3. Addressees

    Suppliers, importers and producers of RES fuels are exempt from paying these taxes (Chapter 4 Art 1 Act 1994:1776).

  4. Competent authority

    Swedish Tax Authority

  5. Technologies

    Biofuels

    Sustainability criteria for biofuels are set out in the chapters 1–5 of the Act 2010:598.

    Electric vehicle
    Hydrogen