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Generic Tax Name Tax on waste
Tax name in the national language Avfallsskatt
Tax name in English Tax on waste
Member State SE-Sweden
Tax in force since 2000/01/01
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
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

Tax on Waste Act (SFS 1999:673).

 
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

Those managing a plant where hazardous and other waste are collected.

 
Tax object and basis of assessment

Waste.

 
Deductions, Allowances, Credits, Exemptions

Exemption:

Deductions are allowed for waste that has been brought out from the waste collection point or waste that is used for processes inside the waste collection point.

 
Rate(s) Structure

SEK 500 per metric ton waste.

 
Tax due date

The tax liability applies when waste arrives to the waste collection point and are deposited or stored for a longer time than three years.

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

 
Tax collector

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214le (d21497)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 198.00 SEK 0.01
2011 205.00 SEK 0.01
2010 289.00 SEK 0.01
2009 189.00 SEK 0.01
2008 333.00 SEK 0.01
2007 609.00 SEK 0.02
2006 646.00 SEK 0.02
2005 599.00 SEK 0.02
2004 729.00 SEK 0.03
2003 892.00 SEK 0.03
2002 894.00 SEK 0.04
2001 899.00 SEK 0.04
2000 1,085.00 SEK 0.05

Comments