Coming tax changes for 2021

December 18, 2020

The Swedish government wants to further reduce emissions from transport, which means to summarise, a climate bonus for low-emission vehicles and a higher vehicle tax for the first 3 years on vehicles with a major climate impact.

The time frame for the current reduction in the benefit value for electric cars, plug-in hybrids and gas cars has not been extended and will therefore expire on 31 December 2020. This means that these cars will have a higher benefit value from 1 January 2021 by 833 SEK / month or 10,000 SEK / year . The government has also decided to introduce preferential taxation on charging posts for private use that will be installed from 1 January 2021.

The following proposals have been developed by the government and if accepted, they are expected to enter into force in 2021.

 

Proposed changes

  1. Vehicle tax will be increased for Petrol and Diesel fueled light vehicles (Passenger Cars & LCVs) during the first three years for vehicles registered after 1 April 2021.
  2. The climate bonus for EV cars with Zero CO2 emissions is increased by 10,000 SEK , i.e. from 60,000 SEK to 70,000 SEK and applies to cars registered after 1 April 2021. Gas-fueled cars receive a continued bonus of 10,000 SEK.
  3. Bonus amounts for vehicles with emissions above zero CO2 emission will amount to a maximum of 45,000 SEK as the emission limit is reduced from 70 to 60 gr CO2 per km. This is expected to enter into force for vehicles registered after 1 April 2021.
  4. A proposal is being prepared for a change in the calculation of car benefit and aims for the benefit to reflect the market value and be neutral in relation to cash salary. This is expected to enter into force 1 July 2021.
  5. A proposal for a changed refund system of the bonus amount is being prepared to reduce the risk of bonus cars being exported outside Sweden. The forthcoming proposal is expected to enter into force on 1 April 2021.

What might it mean for your fleet?

1. The tax for new diesel and petrol-fueled vehicles is increasing further and the same regulations apply to both passenger cars and LCVs.

Example 1: Peugeot Partner PRO L1 BlueHDi 100 S&S, CO2 emissions 148 g / km.
Vehicle tax 2020: SEK 7,156 / year.
Vehicle tax 2021: SEK 8,907 / year.
Increase by 24.5%.

Example 2: VW Passat Sportscombi GT TDI 190 DSG Executive Edition with CO2 emissions of 159 g / km
Vehicle tax 2020: SEK 8,482 / year
Vehicle tax 2021: SEK 10,508 / year for the first three years.
Increase by 24%.


2. Most plug-in hybrids receive a smaller bonus amount.

Example 1: VW Passat Sportscombi GTE, CO2 emissions 36 g / km.
Bonus 2020: SEK 34,296
Bonus 2021: SEK 24,232.
Reduced bonus amount: SEK 10,064

Example 2: Volvo XC60 T8 Recharge Inscription, CO2 emissions 56 g / km.
Bonus 2020: SEK 20,016
Bonus 2021: SEK 12,372 kr
Reduced bonus amount: SEK 7,644

3. Pure electric cars receive an increased bonus amount of SEK 10,000.

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