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Generic Tax Name Tax on pesticides
Tax name in the national language Skatt på bekämpningsmedel
Tax name in English Tax on pesticides
Member State SE-Sweden
Tax in force since 1995/07/01
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 Pesticide Act (SFS 1984:410).

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

  • manufactures pesticides;
  • imports pesticides.
Tax object and basis of assessment


Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

SEK 30 per kilogram of active substance of the pesticide.

From august 1st 2015 the tax is SEK 34 per kilogram of active substance of the pesticide.

Tax due date

The liability to pay tax arises when

  • a pesticide is delivered to a buyer;
  • a pesticide is used for other purposes than sale;
  • the entity liable to pay tax is de‑registered and the liability is not thereby transferred to another entity;
  • the taxpayer tax imports a pesticide.


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 d214lb (d21494)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 93.00 SEK 0.00
2011 87.00 SEK 0.00
2010 85.00 SEK 0.00
2009 71.00 SEK 0.00
2008 89.00 SEK 0.00
2007 81.00 SEK 0.00
2006 81.00 SEK 0.00
2005 77.00 SEK 0.00
2004 61.00 SEK 0.00
2003 67.00 SEK 0.00
2002 44.00 SEK 0.00
2001 89.00 SEK 0.00
2000 0.00 SEK 0.00