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Generic Tax Name Excise duty - Tax on natural gravel
Tax name in the national language Skatt på naturgrus
Tax name in English Tax on Natural Gravel
Member State SE-Sweden
Tax in force since 1999/01/01
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

Tax on Natural Gravel Act (SFS 1995:1667).

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 exploit a gravel pit.

Tax object and basis of assessment

Natural gravel.

Deductions, Allowances, Credits, Exemptions

Liability to pay tax on natural gravel does not apply for gravel used when managing a gravel pit.

Rate(s) Structure

SEK 13 per metric ton of gravel.

From august 1st 2015 the tax is SEK 15 per metric ton of gravel.

Tax due date

The liability to pay tax arises when

  • natural gravel is delivered to a purchaser;
  • natural gravel is used for other purposes than sale;
  • the entity liable to pay tax is de‑registered.

Tax is due on the 25th of the month following the month liability arose.

Tax collector

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214af (d214906)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 167.00 SEK 0.01
2011 186.00 SEK 0.01
2010 172.00 SEK 0.01
2009 187.00 SEK 0.01
2008 259.00 SEK 0.01
2007 261.00 SEK 0.01
2006 254.00 SEK 0.01
2005 200.00 SEK 0.01
2004 202.00 SEK 0.01
2003 193.00 SEK 0.01
2002 117.00 SEK 0.01
2001 123.00 SEK 0.01
2000 125.00 SEK 0.01