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Generic Tax Name Tax on thermal effect of nuclear power stations
Tax name in the national language Skatt på termisk effekt i kärnkraftsreaktorer
Tax name in English Tax on thermal effect of nuclear power stations
Member State SE-Sweden
Tax in force since 2000/07/01
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

Act on Tax on Thermal Effect in Nuclear Power Stations (SFS 2000:466).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Those being licensed to own and operate nuclear power reactors.

Tax object and basis of assessment

The thermal effect in a nuclear power station.

Deductions, Allowances, Credits, Exemptions


A deduction is allowed if a reactor has been closed down continuously for more than 90 days. The deduction is SEK 415 per megawatt of the thermal effect for every day above 90 days.

From august 1st 2015 the deduction is SEK 485.


Rate(s) Structure

SEK 12,648 per megawatt of the highest thermal effect allowed.

 From august 1st 2014 the tax rate is SEK 14,770 per megawatt of the highest thermal effect allowed.

Tax due date

The tax liability applies for every month there is a permission to possess and run a nuclear power reactor.

Tax is due until the 25th day of the month following the month during which liability arose.

Tax collector

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29bb (d2923)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 3,939.00 SEK 0.11
2011 3,852.00 SEK 0.10
2010 3,997.00 SEK 0.11
2009 3,394.00 SEK 0.10
2008 3,975.00 SEK 0.12
2007 3,238.00 SEK 0.10
2006 3,198.00 SEK 0.10
2005 1,794.00 SEK 0.06
2004 1,863.00 SEK 0.07
2003 1,829.00 SEK 0.07
2002 1,789.00 SEK 0.07
2001 1,861.00 SEK 0.07
2000 1,708.00 SEK 0.07