Changed tax rules in 2021

June 3, 2021

What are the new tax rules and what do they mean?

A number of tax changes have been decided on by the govenrment during 2021 in regards to company cars. The proposals affect everyone who has a company car or a salary sacrifice car, as well as companies that in some form handle a fleet. Below is an overview of the change and when they take effect. A number of calculation examples of popular company cars can be found further down the page.

Changed calculation of car benefit The proposal for a change in the calculation of car benefits was adopted by the Riksdag on the 2nd of June and will take effect from 1st of July, 2021. The purpose is for car benefits to reflect the market value and be neutral in relation to cash wages. The change applies to all passenger cars and light trucks registered from 1st of July, 2021. Vehicles that are already in operation are not affected.

Removed reduction of benefit value for EV-vehicles The time frame for the previous reduction in the benefit value for electric cars, plug-in hybrids and gas cars has not been extended and therefore ceased to apply on 31st of December, 2020. This means that these cars received a higher benefit value from 1st of January 2021 by SEK 833 / month or SEK 10,000 / year .

Benefit taxation of charging stations The Riksdag has also decided to introduce preferential taxation on charging stations for private use that will be installed from 1st of January, 2021.

Changed climate bonus The climate bonus for electric cars with zero carbon dioxide emissions is increased by SEK 10,000, i.e. from SEK 60,000 to SEK 70,000. Gas cars get a continued bonus of SEK 10,000. Bonus amounts will be reduced for vehicles with emissions above zero grams of carbon dioxide and will amount to a maximum of SEK 45,000. In addition, the emission limit for bonus payments is lowered, from 70 to 60 grams of carbon dioxide per kilometer. The decision applies to all passenger cars and light trucks registered from 1st of April, 2021.

Increased vehicle tax From 1st of April 2021, the vehicle tax was further increased for petrol and diesel light vehicles during the first three years. The decision applies to all passenger cars and light trucks registered from 1st of April, 2021.

 

Proposals under consideration

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 and a decision will be made later in the year.

What might it mean for you?

1. The benefit value increases from 1 July

Example 1: Volvo XC60 B4 AWD Diesel Momentum Advanced Edition, CO2 emissions 167 g / km Current benefit value: SEK 6,315 /month New benefit value after 1 July 2021: SEK 7,389 / month Increase by 17%

Example 2: Polestar 2, CO2 emissions 0 g / km Current benefit value: SEK 4,833 / month New benefit value after 1 July 2021: SEK 6,058 / month Increase by 25%

Example 3: VW Passat Sportscombi GTE, CO2 emissions 27 g / km Current benefit value: SEK 3,726 / month New benefit value after 1 July 2021: SEK 5,077 / month Increase by 36%**

  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%.

  1. 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

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

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