Promotion in Sweden

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Updated: 17.01.2019

Author: Oskar Vågerö

Summary of support schemes

  • Tax reductions for households. Act No. 2009:194 sets rules for the tax-deduction of RES-related installation works in households. The installation of renewable energy devices and the replacement of conventional heating sources with renewable ones may be deducted from tax.
  • Energy and carbon dioxide taxes. In Sweden, energy and carbon dioxide taxes are levied on the supply, import and production of fossil fuels for heating purposes. Renewable energy sources are exempt from these taxes.
  • Nitrous oxide tax. The producers of heat are obliged to pay a tax according to their nitrous oxide emissions. Heat producers using renewable energy sources are exempt from this obligation.

Technologies

All renewable energy technologies are exempt from the tax obligations.

Statutory provisions

  • Act No. 2009:194 (Lag om förfarandet vid skattereduktion för hushållsarbete - Act on the Tax-Deduction Process for Installation Works in Households)
  • Act No. 1994:1776 (Lag om skatt på energi - Act on the Energy Tax)
  • Act No. 1990:613 (Lag om miljöavgift på utsläpp av kväveoxider vid energiproduktion - Act on Environmental Charges on Nitrous Oxide Emissions from Energy Generation) 
  • Act No. 2010:598 (Lag om hållbarhetskriterier för biodrivmedel och flytande biobränslen - Act on sustainability criteria for biofuels and bioliquids

Sweden
Electricity
Heating & Cooling
Transport

Further information