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Sweden

Environmental taxes by economic activity (NACE Rev. 2) (env_ac_taxind2)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: [SE1] Statistics Sweden (SCB)

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This metadata refers to environmental tax revenues. Environmental tax revenue series display total tax revenue by category of environmental taxes: energy, ETS CO2, Other CO2, transport, pollution and resource taxes; broken down by economic activity (tax payer), using the NACE Rev. 2 classification for production activities extended to cover taxes payable by households and non-residents.

11 June 2025

The environmental tax statistics are compiled based on Eurostat’s  'Environmental taxes - a statistical guide, 2024 Edition'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA 95 as a tax".

Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

Data refer to environmental taxes collected by the government and payable by the different economic agents.

The target population are all production sectors by NACE, households as consumers and non-residents.

The reference area covers the whole of Sweden.

The data refer to the calendar year.

In order to ensure accuracy, the reported data is checked against the data provided by the National Accounts and are commonly revised every year. 

Million National Currency (MNAC): Million SEK

For all fuels, data is allocated to different industries based on energy use by fuel from environmental accounts combinded with actual tax levels and tax exemptions by the Swedish Tax Agency. 

The tax on motor vehicles uses the vehicle stock as a key to distribute the tax. The vehicle tax can also be distributed amongst different types of vehicles. The Tax on traffic insurance premium follow the same allocation as the tax on motor vehicles. 

The fee for discharge of nitrogen ( NOx) is allocated based on reported NOx emissions by the installations included in the scheme.

The other environmental taxes, that is all transport taxes besides the tax on motor vehicles and road taxes and all pollution taxes besides the sulphur tax, are not distributed to NACE by the national accounts. In some cases, the environmental accounts make a manual distribution. Tax on pesticides and fertilisers only affect one sector (agriculture). Other environmental taxes include the Fee to the battery fund (NACE 27), Tax on Waste (NACE 38), Tax on Natural gravel (NACE 08).  

  Tax Name/ESA Code Source data for compiling tax revenue by payer
Energy taxes D214A1, Fuel tax National accounts: production accounts, Environmental accounts
D214A2, Electricity tax National accounts: production accounts, Environmental accounts
D214A1, Diesel tax National accounts: production accounts, Environmental accounts
D29B3, Nuclear power tax National accounts: production accounts, Environmental accounts
D29B3, Tax on thermal effect in nuclear reactors National accounts: production accounts, Environmental accounts
D29B4, Electricity capacity fees National accounts: production accounts
D214A15, Sulphur tax National accounts: production accounts
D214A2, Hydroelectric tax National accounts: environmental accounts
Transport taxes D214D1, Fee for motor vehicles National accounts: general government accounts
D214L8, Fee to the car scrap fund National accounts: general government accounts
D29F2, Airline flight tax National accounts: general government accounts
D29B1, Tax on motor-vehicle paid by enterprises National accounts: general government accounts
D214D1, Sales tax on motor vehicles National accounts: general government accounts
D59D1, Tax on motor vehicles paid by households National accounts: general government accounts
D29E5, Fee for lorries National accounts: general government accounts
D214G1, Insurance premium traffic tax National accounts: general government accounts
D29F4, Congestion tax National accounts: general government accounts
D59D2, Road tax paid by households National accounts: general government accounts
Pollution taxes D214L9, Charge to the battery fund National accounts: production accounts
D214L6, Fee on chemical products National accounts: production accounts
D214L4, Pesticide tax National accounts: production accounts
D214L10, Chemical tax National accounts: production accounts
D29F1, Environmental protection fee National accounts: production accounts
D29F6, Waste incineration National accounts: production accounts
D29H6, NOx tax National accounts: production accounts
D214L7, Tax on waste National accounts: production accounts
D214L5, Tax on household fertilizers National accounts: production accounts
D214L5, Tax on commercial fertilizers National accounts: production accounts
D214A51, Tax on plastic bags National accounts: production accounts
Resource taxes D214A906, Gravel tax National accounts: production accounts
ETS CO2 taxes D29F5, Emission trade permits National accounts: production accounts, Swedish Environmental protection Agency
Other CO2 taxes D214A12, CO2 taxes National accounts: environmental accounts

Yearly dissemination. 

The Regulation required environmentally related taxes to be provided for the first time on 30 September 2013.

There is a time-series break for energy taxes 2015, orginating from the National Accounts. 

Every year the data collection begins with a list of total D2 and D5 taxes from the National Accounts. Environmental taxes are identified and collected by the list. Changes in existing data are captured in the same way. Information about changes in previous years is given by National Accounts.

See 15.1