Factsheet: Energy Tax

Energy Tax

Key Information
Full name of Instrument & Measure (English): 
Energy Tax
Full name of Instrument & Measure (native language): 
Lag (1994:1776) om skatt på energy
This act introduces a tax on energy consumption. Tax privileges for heating from renewable sources. All renewable energy generation technologies are eligible for tax exemption. Renewable energy sources other than biomass and biogas are not physical sources (fuels) used for generation of heating, so they are not covered under the energy tax. Biomass and biogas is explicitly excluded from the tax (Chapter 7 § 3 Act No. 1994:1776).

Sector/Topic targeted:

Responsible Authority: 
The Swedish tax authority (Skatteverket)


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: