New fuel tax rates apply from 1 January 2027

Fuel tax rates change at year-end. Skatteverket has posted that new skattesatser för bränsle apply from 1 January 2027Skatteverket, with the rates published in the tables on the Skatt på bränsle pageSkatteverket. The tables are organised by period and fuel group, so anyone declaring fuel under lagen om skatt på energi faces a new set of figures at year-end.

Energy tax and carbon dioxide tax are payable on most fuels used for engine operation or heating, and sulphur tax is added for fuels with a given sulphur content. Normally it is the actor approved by Skatteverket who declares and pays the tax to the agency. The current tables are organised by period — most recently from 1 December 2026 — with one table per fuel group giving energy tax, carbon dioxide tax and total tax per unit, so the year-end change means every declarant moves to a new set of per-period figures on 1 January.

Before declaring, the declarant must identify the fuel's KN number, because the rules in lagen om skatt på energi define fuels through KN numbers and differ between them. The most common fuels have fixed rates, and for those tax is payable at the table rate whatever the fuel is used for. The KN numbers in the act follow the 2002 customs tariff, so a fuel with a later-added KN number will not appear in the tables; the page Bränslen som omfattas av uppskovsförfarandet carries a conversion table showing which 2002-tariff number a newer number corresponds to. A fuel with no fixed rate in the tables can still be taxable when used as motor fuel or for heating.

Certain uses qualify for lower tax or exemption, described on the Energiskatter pages, and tax paid can be refunded when fuel is consumed in certain businesses or in a certain way, via the reclaim procedure for tax on electricity and fuel. Approved warehousekeepers may also defer payment of energy, carbon dioxide and any sulphur tax while manufacturing, processing or storing suspension fuels at approved premises, or moving them within the EU to approved or pre-notified premises — petrol, diesel heating oil and LPG are examples of suspension fuels.

The current tables also state the sulphur-tax mechanics: 30 kronor per kilo of sulphur in solid and gaseous fuels and 27 kronor per cubic metre for liquid fuels, with the sulphur content of liquid fuel rounded up to the nearest tenth of a weight per cent and no sulphur tax where the content is at most 0.05 weight per cent. Declarants should verify whether these ancillary mechanics also change in the 2027 tables rather than assuming they carry over.

The legal basis is the tax rates Skatteverket publishes per period on the Skatt på bränsle page under lagen om skatt på energi, with the new tables applying from 1 January 2027Skatteverket.