SwedenSvenskforfattningssamling
Sweden sets 2027 power energy tax at 36.2 öre/kWh
SFS 2026:1859 fixes recalculated 2027 energy tax on electric power at 36.2 öre per consumed kWh for calendar 2027, in force 1 January.
By Taxxa AI OyPublished 10 November 2026
Sweden's 2027 energy tax on electric power is fixed at a single figure.Svenskforfattningssamling SFS 2026:1859, issued on 5 November
Svenskforfattningssamling and published on 10 November 2026, sets the recalculated tax for calendar year 2027 under 11 kap. 3 § lagen (1994:1776) om skatt på energi
Svenskforfattningssamling. The ordinance enters into force on 1 January 2027
Svenskforfattningssamling and follows 2025:1401, the previous annual ordinance on the subject.
The figure is 36,2 öre per consumed kilowatt-hour of electric power.Svenskforfattningssamling The unit counts every kilowatt-hour consumed during calendar year 2027
Svenskforfattningssamling: the ordinance taxes use, so the decisive measure is consumption within the year, not installed capacity, subscription size or any other fixed component
Svenskforfattningssamling. The single section contains the whole operative content — one rate, one year, one measurement point
Svenskforfattningssamling — which makes the cutover binary: consumption in 2027 carries 36,2 öre per kilowatt-hour from 1 January
Svenskforfattningssamling, with no phase-in stated.
The recalculation rests on 11 kap. 3 § lagen om skatt på energiSvenskforfattningssamling, the provision that empowers the government to fix the yearly amount; like its predecessor 2025:1401, the ordinance is a calendar-year instrument. Because the rate is set for calendar year 2027 with a 1 January entry into force and no transition, 2027 consumption runs on the new öre figure.
Svenskforfattningssamling Energy-tax modelling, household and corporate cost forecasts, and billing for electricity consumed in 2027 should use 36,2 öre per kilowatt-hour.
Svenskforfattningssamling
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 paid at 36,2 öreSvenskforfattningssamling — so the figure itself leaves no room for assessment; the only questions in application are whether the consumption falls within calendar year 2027 and is measured in kilowatt-hours of electric power. Legal basis is SFS 2026:1859 setting the recalculated amount under 11 kap. 3 § lagen (1994:1776) om skatt på energi for calendar year 2027, entering into force 1 January 2027.
Svenskforfattningssamling
Apply 36.2 öre per kWh to 2027 electricity-consumption modelling, forecasts and billing.