Taxes in Europe Database v2
Road Traffic Tax Act (SFS 2006:227).
The owner of the motor vehicle.
Motorcycles, passenger cars, buses, lorries, tractors, motor‑driven equipment, heavy working equipment and trailers registered in the central car register.
In 2006, a new motor vehicle tax law came into force and two systems for taxing vehicles are present. The new system holds for passenger cars from 2006 and onwards that also fulfils the requirements for certain environmental classifications. In this system, the final tax depends on type of vehicle, fuel and carbon dioxide emissions. All other vehicles is due to the old system, where the tax depends on type of vehicle, fuel and weight. In some cases, the tax also depends on number of axes, the existence of a steering axle and the liability to pay road charge.
In some municipals mainly in the northern part of Sweden a tax credit amounting to SEK 384 is given.
Type of vehicle
SEK per gram carbon dioxide over 111 gram
Additional tax SEK per whole unit of 100 kg above 900 kg
B. Passenger cars
New system (from 2006)
1. Carbon dioxide taxation
a) cars driven by alternative fuel
b) not diesel-driven cars
2. Not diesel-driven cars
3. Diesel-driven cars
The tax rate depends on type of fuel (diesel-driven or not diesel-driven, number of axes, weight and environmental classification.
New system (from 2011):
The tax rate depends on type of fuel (diesel-driven and not diesel-driven), if they have liability to pay road charge, number of axes, weight, which trailer they use, and environmental classification.
The tax rate depends on weight.
F. Motor-driven equipment
G. Heavy‑working equipment
The tax rate depends on weight and number of axes.
The tax rate depends on if diesel-driven or not diesel-driven cars, weight, number of axes and the existence of a steering axle use them.
The tax has to be paid in advance for 12 calendar months (one fiscal year) or, if the tax exceeds SEK 3,600, for a period of three months. The last digit of the vehicle's registration number determines which month the tax is due.
For new environmentaly-friendly cars, no motor vehicle tax is assessed the first five years.