Changed tax rules in 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 reduction in the benefit value for electric cars, plug-in hybrids and gas cars has not been extended and has therefore expired on 31 December 2020. This means that these cars 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 will enter into force the 1st of April 2021. The proposals apply to all passenger cars and light trucks registered from the 1 st of April 2021.

 

Coming changes

  • Vehicle tax will be increased for Petrol and Diesel fueled light vehicles (Passenger Cars & LCVs) during the first three years.
  • 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. Gas-fueled cars receive a continued bonus of 10,000 SEK.
  • Bonus amounts will be reduced for vehicles with emissions above zero CO2 emission and will amount to a maximum of SEK 45,000. In addition, the emission limit for bonus payments is lowered from 70 to 60 gr CO2 per km.
    The following proposals are still under consideration and decisions will come later this year:
  • 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. However, in its response to the proposal, the Swedish Tax Agency has recommended that the changes do not come into effect until 1 January 2022. This is to avoid different benefit valuation rules during the same calendar year and to give the market sufficient time to adapt to the changes.
  • The government has checked the proposal of repaying the bonus amount for cars exported abroad. A new analysis is made of all responses received and a new proposal will be presented as soon as possible.

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
Reduced bonus amount: SEK 7,644

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

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