SwedenSvenskforfattningssamling
Sweden sets 2027 gravel tax at 23.33 kr per tonne
SFS 2026:1861 fixes recalculated 2027 natural-gravel tax at 23 kronor 33 öre per tonne of natural gravel for calendar 2027, in force 1 January.
By Taxxa AI OyPublished 10 November 2026
Industry: Operation of gravel and sand pits; mining of clays and kaolin
Sweden's 2027 natural-gravel tax is fixed at a single figure. SFS 2026:1861, issued on 5 November and published on 10 November 2026, sets the recalculated tax for calendar year 2027Svenskforfattningssamling under 3 § lagen (1995:1667) om skatt på naturgrus
Svenskforfattningssamling. The ordinance enters into force on 1 January 2027
Svenskforfattningssamling and follows 2025:887, the previous annual ordinance on the subject.
The figure is 23 kronor 33 öre per tonne of natural gravelSvenskforfattningssamling. The unit counts every tonne of taxable natural gravel for calendar year 2027: the ordinance fixes what the tax shall be taken out at per tonne for the year
Svenskforfattningssamling, so the decisive measures in application are the weight in tonnes and whether the extraction falls within calendar 2027. The single section contains the whole operative content — one rate, one year, one measurement unit — which makes the cutover binary: 2027 extraction carries 23 kronor 33 öre per tonne from 1 January
Svenskforfattningssamling, with no phase-in stated.
The recalculation rests on 3 § lagen om skatt på naturgrus, the provision that empowers the government to fix the yearly amount; like its predecessor 2025:887, the ordinance is a calendar-year instrument. Because the amount is set for calendar year 2027 with a 1 January entry into force and no transition, 2027 runs on the new krona figure. Annual excise-rate tables and gravel-extraction costings for 2027 should use 23 kronor 33 öre per tonneSvenskforfattningssamling.
The ordinance is minimal in form: one operative section fixing the figure plus the entry-into-force clause. The government prescribes the amount directly — the tax shall be taken out at 23 kronor 33 öreSvenskforfattningssamling; the questions in application are whether the material is taxable natural gravel, whether the weight is counted in tonnes, and whether the year is 2027. Legal basis is SFS 2026:1861 setting the recalculated amount under 3 § lagen (1995:1667) om skatt på naturgrus for calendar year 2027, entering into force 1 January 2027.
Roll the 23.33 kr-per-tonne gravel rate into 2027 rate tables and extraction costings.