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Generic Tax Name Excise duty - Sulphur tax
Tax name in the national language Svavelskatt
Tax name in English Sulphur tax
Member State SE-Sweden
Tax in force since 1995/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Energy Tax Act (SFS 1994:1776).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

A natural or legal person who, in the course of his/her business:

  • produces and processes fuels or keep fuels in stock;
  • acquire fuels from another EU country.
Tax object and basis of assessment

Sulphur tax applies to peat and fuel (petrol, diesel oil, heating oil, liquefied petroleum gas, methane, natural gas, coal and petroleum coke, mineral oil and other products if used as fuel or for heating).

Deductions, Allowances, Credits, Exemptions


Sulphur tax is not levied on fuel if the fuel is

  • used for purposes other than motor fuel or heating fuel;
  • used in railbound means of transportation;
  • used for commercial navigation;
  • used in commercial air navigation;
  • used in connection with the production of mineral oils, coal fuel, petroleum coke or other taxable products;
  • used in connection with the production of metallurgical processes;

Sulphur tax is not applied to methane produced in biological processes.


Sulphur tax is not levied for oil products with a maximum sulphur content of 0.05% by weight.

Rate(s) Structure

Sulphur tax on peat, coal, petroleum coke and other solid or gaseous products is SEK 30 per kilogram sulphur in the fuel.

The sulphur tax on liquid fuel is SEK 27 per m3 of oil for each tenth of a percent by weight of the sulphur content.

Tax due date

The liability to pay tax arises when the fuel is delivered from the one liable for tax.


Tax is due the same time as the declaration is to be submitted, which, in general, is the 20th day of the month following the month during which liability arose.

Tax collector

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code part of d214a (d214115)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2013 14.00 SEK 0.00
2012 29.00 SEK 0.00
2011 27.00 SEK 0.00
2010 48.00 SEK 0.00
2009 39.00 SEK 0.00
2008 20.00 SEK 0.00
2007 56.00 SEK 0.00
2006 80.00 SEK 0.00
2005 75.00 SEK 0.00
2004 91.00 SEK 0.00
2003 121.00 SEK 0.01
2002 146.00 SEK 0.01
2001 84.00 SEK 0.00
2000 67.00 SEK 0.00