Sweden sets 2027 electronics chemicals tax, cap 556.03 kr

For calendar year 2027, tax on chemicals in certain electronics is payable at recalculated amounts set in SFS 2026:1860.Svenskforfattningssamling The ordinance was issued on 5 November 2026Svenskforfattningssamling, was published on 10 November 2026Svenskforfattningssamling and enters into force on 1 January 2027Svenskforfattningssamling. It states the amounts that apply to taxable goods during the 2027 calendar year.Svenskforfattningssamling

The weight-based amounts in section 1 apply under section 3 a of the act (2016:1067) on tax on chemicals in certain electronics.Svenskforfattningssamling Tax on a taxable good covered by the second paragraph of section 3 of that act is payable at 12.50 kronor per kilogram of the net weight of the taxable good.Svenskforfattningssamling Tax on a taxable good covered by the third paragraph of section 3 is payable at 181.94 kronor per kilogram of the net weight.Svenskforfattningssamling Tax is not payable at a higher amount than 556.03 kronor per taxable goodSvenskforfattningssamling, so the per-item cap limits the weight-based charge for any single taxable item.

The fixed per-item amounts in section 2 apply under section 7 b of the same act in the cases covered by section 7 a, for calendar year 2027.Svenskforfattningssamling The amounts depend on the goods' customs classification: KN-nr 8471 30 carries 454.82 kr per itemSvenskforfattningssamling; KN-nr 8508 11 carries 87.55 kr per itemSvenskforfattningssamling; KN-nr 8516 50 carries 212.63 kr per itemSvenskforfattningssamling; KN-nr 8517 11 or 8527 12 carries 90.96 kr per itemSvenskforfattningssamling; KN-nr 8517 13 or 8517 14 carries 43.21 kr per itemSvenskforfattningssamling; KN-nr 8517 18, 8521 90, 8527 13, 8527 19, 8527 91, 8527 92 or 8527 99 carries 181.94 kr per itemSvenskforfattningssamling; KN-nr 8517 62 carries 158.05 kr per itemSvenskforfattningssamling; KN-nr 8519 81, 8519 89 or 8521 10 carries 363.85 kr per itemSvenskforfattningssamling; and KN-nr 8418 10, 8418 21, 8418 29, 8418 30, 8418 40, 8422 11, 8450 11, 8450 12, 8450 19, 8451 21, 8471 41, 8471 49, 8516 60, 8519 30, 8528 42, 8528 49, 8528 52, 8528 59, 8528 71, 8528 72, 8528 73 or 9504 50 carries 553.75 kr per itemSvenskforfattningssamling.

In practice, the decisive fact is which rate line covers the goods. A business first identifies whether the item falls under the weight-based section 1 lines or one of the fixed per-item KN-nr lines in section 2, then applies the 2027 amount for goods falling in calendar year 2027.Svenskforfattningssamling Where the weight calculation would exceed the ceiling, the 556.03 kronor cap per taxable good applies.Svenskforfattningssamling The ordinance notes the most recent prior ordinance on the subject as 2025:884.

Legal basis is SFS 2026:1860, sections 1-2, applying sections 3 a and 7 b of lagen (2016:1067) om skatt på kemikalier i viss elektronik.Svenskforfattningssamling