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Generic Tax Name Motor vehicles tax
Tax name in the national language Fordonsskatt
Tax name in English Motor vehicle tax
Member State SE-Sweden
Tax in force since 2006/05/01
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
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Road Traffic Tax Act (SFS 2006:227).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

The owner of the motor vehicle.

 
Tax object and basis of assessment

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.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • deregistered vehicles;
  • motorcycles and buses, lorries and passenger cars more than 30 years old, that is not used in commercial traffic;
  • in some cases, lorries more than 30 years old;
  • registered mopeds;
  • in some cases, tractors used in agriculture;
  • vehicles mainly used in rescue operations (not passenger cars);
  • heavy working equipment not exceeding 2,000 kilogram;
  • trailers exceeding 3,000 kilogram if they are only used by diesel driven vehicles.

 

Tax credits:

In some municipals mainly in the northern part of Sweden a tax credit amounting to SEK 384 is given.

 
Rate(s) Structure

 Type of vehicle

 Basic tax

 (SEK)

 CO2-tax

 SEK per gram carbon dioxide over 111 gram

 Additional tax SEK per whole unit of 100 kg above 900 kg

A. Motorcycles

 180

 

 

B. Passenger cars

 

 

 

New system (from 2006)

 

 

 

1. Carbon dioxide taxation

 

 

 

  a) cars driven by alternative fuel

 360

 11

 

  b) not diesel-driven cars

 360

 22

 

  c) diesel-driven

 1,103.2

 52.1

 

Old system

 

 

 

2. Not diesel-driven cars

913

 

214

3. Diesel-driven cars

2,298

 

564

C. Buses

Old system:

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):

Small buses

D. Lorries

Old system:

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.

New system (from 2011):

Small lorries

 

E. Tractor

The tax rate depends on weight.

 

F. Motor-driven equipment

The tax rate depends on weight.

 

G. Heavy‑working equipment

The tax rate depends on weight and number of axes.

 

H. Trailers

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.

 
Tax due date

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.

 
Tax collector

 
Special features

For new environmentaly-friendly cars, no motor vehicle tax is assessed the first five years.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d59da + d29ba (d592 + d2921)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 11,191.00 SEK 0.30
2011 11,237.00 SEK 0.31
2010 11,875.00 SEK 0.34
2009 11,682.00 SEK 0.35
2008 11,288.00 SEK 0.33
2007 10,349.00 SEK 0.31
2006 10,572.00 SEK 0.34
2005 10,297.00 SEK 0.35
2004 8,062.00 SEK 0.29
2003 7,686.00 SEK 0.29
2002 7,429.00 SEK 0.29
2001 7,017.00 SEK 0.28
2000 6,868.00 SEK 0.29

Comments