In Sweden, vehicle tax must be paid for every vehicle which has been licensed for use. If you are a vehicle owner, it is important to understand the processes involved in paying vehicle tax. CARFAX Europe has put together a guide to help drivers better understand what vehicle tax is, as well as how to pay it. Keep reading to learn more.
Calculating Your Vehicle Tax
The calculation of vehicle tax is relatively straight forward. For all vehicles adhering to a minimum of Euro 4 standards, the tax is calculated based on CO2 emissions.
To begin, there is a base tax rate of SEK 360. For every gram of CO2 over 111g/km, you must add SEK 22 to the base rate. For drivers of regular, petrol engine vehicles, this will be your vehicle tax rate for the year.
Diesel drivers will need to follow the same procedure, but must multiply the result by 2.37. Finally, depending on the date of the first registration for the vehicle, one will have to pay and additional SEK 250 for vehicles registered in or after 2008, or SEK 500 for vehicles registered before 2008.
Finally, the framework is slightly modified for vehicles which use alternative fuels. The base rate of SEK 360 is still in place, but vehicle owners will only need to add SEK 11 per gram of CO2 over 111g/km to find the final vehicle tax they must pay.
Special Conditions and Exceptions
For those who have purchased a new hybrid, or fully electric, vehicle, a special subsidy (Supermiljöbilspremie) is granted:
- SEK 20,000: Vehicles with CO2 emissions between 1-50g/km (plug-in hybrids)
- SEK 40,000: Vehicles with zero CO2 emissions (electric vehicles)
Additionally, cars which are classified by the government as “Green Cars” enjoy a five-year exemption from vehicle tax. The vehicles which fall into this category are determined based on their environmental class as well as their CO2 emissions.
Payment of Vehicle Tax
Typically, vehicle owners pay the full years’ worth of taxes in advance. If the tax you must pay exceeds SEK 3,600, the total can be divided into three payment periods.
Determining the Main Month of Payment
The date on which payment of vehicle tax must be made is determined by the last digit of the vehicle’s registration number. Payment must be received (and booked to the Swedish Transport Agency’s account) by the last day of that month. In the case that the last day of the month is a holiday or weekend, payment must be received by the next weekday at the latest.
The following chart explains how to determine when you must pay vehicle tax, based on the last digit in your registration number:
Last Digit in
Main Payment Month
Additional Payment Periods
(for amounts over SEK 3,600)
July & November
August & December
September & January
October & February
December & April
February & June
March & July
April & August
May & September
Payment upon Licensing a Vehicle for Use
When you license a vehicle for use, you have a period of 21 days to pay the vehicle tax. It is important to note that vehicle tax is charged for whole months, regardless of the specific day in the month the vehicle was licensed. This means, even if the vehicle was licensed for use on the 25th day of the month, drivers will be charged for the whole month. The amount is not assessed pro rata.
An exception to this rule is when the tax exceeds SEK 4,800. In this case, vehicle tax is charged by the day. Additionally, in order for this exception to apply, vehicles must have either been deregistered for a minimum of 15 days or a change of ownership took place in the time the vehicle was not licensed for use.
For vehicles which become subject to taxation during the payment month, the full year of vehicle tax or respective first payment period will be charged at this time. What this means, is that you may receive a bill for 13 months or 5 months. Even in the case of an off-road notification being made prior to the date of accounting, the tax must be paid. A refund will be issued for any excess tax which was paid.
Payment upon Change of Use
Similarly, if a change is made to the usage of the vehicle, you will have a period of 21 days after the change notification was made to pay the vehicle tax. Here again, the tax is charged for the whole month in which the change of use takes place.
Modifications to a Vehicle’s Construction
Upon completion of a registration inspection, if a vehicle is found to be modified in a way that increases the vehicle tax, you will need to pay the amount within a period of 21 days from when the modification took place. Again, the tax is charged for the whole month.
Who is Required to Pay Vehicle Tax?
The person who was registered as the vehicle’s owner at the start of the payment month is responsible to pay the tax. What this means, is that even if the vehicle is sold on the first day of the payment month, the seller is still responsible to pay the vehicle tax.
The Swedish Transport Agency will send a remittance slip within the first 12 days of the payment month. Regardless of whether the remittance slip is received or not, the vehicle’s owner must ensure payment of the tax is made on time. It is recommended to contact the Transport Agency if you have not received the remittance slip up to one week before the final accounting date of the payment month.
What is the Accounting Date?
The date on which the paid vehicle tax is booked to the Swedish Transport Agency’s account is known as the “accounting date.” It is important to remember that the accounting date is not the same as the date you transferred the money, or even the date on which the money was booked from your account. Sometimes, it takes a few days before the money is officially booked into the receiver’s account.
For those who prefer to pay by mail, keep in mind the amount time it takes for the envelope to be delivered. It’s recommended to give yourself a large enough window of time to ensure payment is received on time.
Lost Remittance Slips
If you have lost your remittance slip, vehicle tax can be paid to the following bank giro account numbers:
- Invoice for One Vehicle: 5051-6822
- Invoice for Multiple Vehicles: 5051-6863
Please note: Do not forget to state your registration number as well as your personal (or corporate) ID number whenever making a payment without the remittance slip issued from the Swedish Transport Agency. If you are paying via the internet, you must also state the OCR (or reference) number. Contact Vehicle Enquires at +46 (0)771–14 15 16 if you do not have an OCR number.
In order to find out how much you need to pay without a remittance slip, you can use this Transport Agency Service and input your registration number. You will need either the authorization code from your registration certificate or e-identity.
Late Payment of Vehicle Tax
You will be required to pay a minimum fee of SEK 100 if the vehicle tax is not paid on time. The total sum of the fee is calculated based on the original amount using a percentage rate. If the unpaid tax is less than SEK 100, the fee for late payment will be equal to the unpaid amount. So long as the vehicle tax remains unpaid, the percentage rate is increased at the end of every month. A full exemption to the late fee is only granted for special reasons.
The fees have been put into place by statute and have the following goals:
- Encouraging payments are made on time
- Making sure late payments are made quickly
- Compensating the central government for connected extra costs
Please note: The vehicle is not permitted to be used until the vehicle tax has been paid.
Reminder to Pay Vehicle Tax
If the payment of vehicle tax is not received, the person liable to pay will be sent a reminder the following month. Even if the vehicle has since been sold, if you were the registered owner at the beginning of the payment month, you are the person responsible for paying the tax.
Did You Already Pay?
If you received a reminder, but you already paid the appropriate vehicle tax, be sure to ensure the payment was actually booked from your bank account. Contact your bank and send a copy of the completed payment to:
Swedish Transport Agency
SE-701 88 Örebro, Sweden
Unpaid Vehicle Tax
In the event that vehicle tax goes unpaid, the vehicle is not permitted to be used after the last accounting date. This also applies to cases where the tax liability was on the previous owner. If the vehicle is used, despite the vehicle tax remaining unpaid, the police are entitled to take the vehicle’s number plates.
The open case will then be handled by the Enforcement Service. This process usually begins in the month following the first issued reminder.
Reduction of Unpaid Vehicle Tax
There are some cases in which the unpaid vehicle tax may be reduced, including the following:
- An off-road notification was made
- The vehicle has been deregistered for use
- The vehicle usage has been changed with the result of a lower, or no, tax obligation
- The vehicle’s construction changed resulting in a lower tax obligation
In the event of a reduction to the vehicle tax, a new remittance slip will be sent along with a payment reminder.
If the reduction takes place before the last accounting date, you can contact the Swedish Transport Agency to find out the lower amount. If this amount is not paid on time, there will be a late fee charged. If the original, higher amount is paid, you will be issued a refund for the excess amount.
In the event that the open case has been sent to the Enforcement Agency, the Swedish Transport Agency will notify them about the reduced amount.
If you believe there is a mistake in the amount charged for vehicle tax or a late fee related to unpaid tax, you may request rectification from the Swedish Transport Agency. Send your written request to:
The Swedish Tax Agency
SE-701 87 Örebro, Sweden
Rectification Based on Another Person’s Liability to Pay
If you purchased a vehicle in which the seller is liable to pay the vehicle tax, you must send your rectification request to the Swedish Tax Agency within 60 days after the final accounting date for the payment. You must make the payment, even if you are requesting rectification. The money will be refunded once the Swedish Tax Agency issues a revision.
Check the yearly tax amount on the CARFAX Report
CARFAX makes learning how much you will need to pay in vehicle tax, as well as the payment schedule, very easy. This information is included in the CARFAX Vehicle History Report for most of all used cars in Sweden.
Checking the CARFAX is easy. Simply enter the vehicle’s number plate on the CARFAX Vin Decoder. In addition to learning about vehicle tax, the comprehensive, easy to read CARFAX Report is full of useful information about a vehicle’s history, including the following:
- Comprehensive technical specifications
- Inspection information
- Import and export history
- Vehicle usage (e.g. private, taxi, rental, etc.)
- Mileage records
- Odometer manipulation
- And much more…
It is recommended to always learn as much about a vehicle as possible before you buy it. The CARFAX Vehicle History Report helps you make better purchase decisions and avoid a vehicle with a hidden negative history.