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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Tobaksskatt
Tax name in English Tobacco 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

Tobacco Tax Act (SFS 1994:1563).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Cigars, cigarillos, cigarettes and smoking tobacco: in principle, the authorised warehouse keepers.

Snuff and chewing tobacco: in principle, the producer.

Tax object and basis of assessment

Cigarettes, cigars, cigarillos, smoking tobacco, chewing tobacco and snuff.

Deductions, Allowances, Credits, Exemptions


Exemption from tobacco tax is granted

  • on products consumed in tests in a registered tax warehouse;
  • for losses inherent in the nature of the products during production and processing, storage and transport (authorised warehouse keepers);
  • for losses attributable to fortuitous events or force majeure;
  • on products supplied in ships and airplanes;
  • on products exported from a registered tax warehouse (snuff and chewing tobacco: manufacturing enterprise).
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 1,510.00 1.00 %
Cigars and Cigarillos 1,330.00
Fine cut smoking tobacco (for rolling of cigarettes) 1,841.00
Other smoking tobacco 1,841.00


Snuff: SEK 432 per kilogram.

Chewing tobacco: SEK 476 per kilogram.

Tax due date

At the same time as the declaration is submitted. Declaration is generally due the 20th of the month following the month when liability arose.

Tax collector

Special features


Tobacco tax is, on request, refunded to other persons than warehouse keepers who have exported duty‑paid products.

Economic function

Environmental taxes

Tax revenue
ESA95 code part of d214a (d21414)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11,799.00 SEK 0.32
2011 11,261.00 SEK 0.31
2010 10,588.00 SEK 0.30
2009 10,604.00 SEK 0.32
2008 9,926.00 SEK 0.29
2007 9,742.00 SEK 0.29
2006 8,617.00 SEK 0.28
2005 8,208.00 SEK 0.28
2004 8,187.00 SEK 0.29
2003 8,282.00 SEK 0.31
2002 8,409.00 SEK 0.33
2001 8,053.00 SEK 0.33
2000 7,747.00 SEK 0.33