Sweden’s government has issued five ordinances fixing the tax rates that will apply from 1 January 2027 on waste, electricity, natural gravel, nicotine products and certain electronic goods.
Sweden’s government has fixed the 2027 rates for five taxes through a set of ordinances issued in November 2026 by the Ministry of Finance. All five take effect on 1 January 2027.
The ordinances are published in the Swedish Code of Statutes (Svensk författningssamling) as SFS 2026:1858 to SFS 2026:1862. Finance Minister Elisabeth Svantesson signed them on behalf of the government.
Waste tax
Under SFS 2026:1858, the waste tax will be 755 SEK per ton for the whole of calendar year 2027. The new figure replaces the rate for the preceding year, reflecting statutory adjustments.
Energy tax on electricity
SFS 2026:1859 sets the recalculated amount of energy tax on electrical power for 2027. It was issued on 5 November 2026 and published on 10 November 2026.
Under Chapter 11, Section 3 of the Energy Tax Act (1994:1776), electricity will be taxed at 36.2 öre per consumed kilowatt-hour for the calendar year 2027. Svantesson and Ulf Olovsson of the Ministry of Finance signed the ordinance on behalf of the government. It replaces the previous regulation on the subject, SFS 2025:1401.
Chemical tax on electronics
SFS 2026:1860 revises the chemical tax rates for specific electronic products for 2027. The tax amounts are based on the net weight of the taxable goods. The ordinance also provides alternative flat-rate charges per item, according to standardised customs classification numbers. A statutory maximum cap limits the total tax payable on any single taxable appliance.
Natural gravel tax
Under SFS 2026:1861, natural gravel will be taxed at 23.33 SEK per ton throughout 2027. The ordinance supersedes the regulations set in 2025.
Nicotine products
SFS 2026:1862 sets the 2027 tax rates on specific nicotine-containing products according to their type and concentration. Standard e-liquids will be taxed at 2,101 SEK per litre. High-concentration liquids will be taxed at double that rate, 4,202 SEK per litre. Other nicotine goods will be taxed at 210 SEK per kilogram. The ordinance succeeds the measures set in 2025.
Tobacco tax
Decree No. 2026:1863 sets the recalculated tobacco tax amounts for 2027. Cigarettes will be taxed at SEK 2.09 per piece, while cigars and cigarillos will be taxed at SEK 1.84 per piece.
Smoking tobacco and other tobacco products will each carry a rate of SEK 2,542 per kilogram. Snus is set at SEK 438 per kilogram and chewing tobacco at SEK 602 per kilogram.
All six decrees will remain in force for the whole of the calendar year 2027.
