SwedenSvenskforfattningssamling
Sweden sets 2027 nicotine tax: e-liquids 2,101 kr a litre
E-liquids carry 2,101 kr per litre, high-concentration e-liquids 4,202 kr per litre and other nicotine products 210 kr per kilogram.
By Taxxa AI OyPublished 10 November 2026
Industry: Manufacture of tobacco products
For calendar year 2027, tax on certain nicotine-containing products is charged at recalculated amounts set in SFS 2026:1862.Svenskforfattningssamling The ordinance was issued on 5 November 2026, was published on 10 November 2026 and enters into force on 1 January 2027
Svenskforfattningssamling. On the government's behalf it is signed by Elisabeth Svantesson, with Roger Ghiselli of the Ministry of Finance. Its single operative section states the amounts that apply to the covered product categories during the 2027 calendar year.
The amounts are set under section 4 a of the act (2018:696) on tax on certain nicotine-containing products.Svenskforfattningssamling Tax on e-liquids is charged at 2,101 kronor per litre of liquid.
Svenskforfattningssamling Tax on high-concentration e-liquids is charged at 4,202 kronor per litre of liquid
Svenskforfattningssamling, double the ordinary e-liquid rate
Svenskforfattningssamling. Tax on other nicotine-containing products is charged at 210 kronor per kilogram.
Svenskforfattningssamling The structure therefore has two volume-measured lines for liquids and one weight-measured line for the residual category, so the unit of measurement follows the classification: litres of liquid for the two e-liquid lines, kilograms for other nicotine-containing products.
In practice, which of the three lines covers the product determines both the rate and whether the product is measured by volume or by weight. A business handling e-liquids measures the liquid volume and applies the per-litre amount, using the higher 4,202 kronor figure only where the product qualifies as high-concentration e-liquidSvenskforfattningssamling. Products outside both e-liquid lines fall into the other-products line and are measured by weight at 210 kronor per kilogram. Each line applies to products falling in calendar year 2027
Svenskforfattningssamling, with the ordinance entering into force on 1 January 2027, so the cutover for the new amounts is the turn of the year. The ordinance notes the most recent prior ordinance on the subject as 2025:886.
Legal basis is SFS 2026:1862, section 1Svenskforfattningssamling, applying section 4 a of lagen (2018:696) om skatt på vissa nikotinhaltiga produkter
Svenskforfattningssamling.
Classify each product into the three rate lines and apply the 2027 per-litre or per-kilogram amount from 1 January 2027.