Sweden’s Ministry of Finance has released several tax proposals for public consultation as part of preparations for the 2026 autumn budget on 10 February 2025.
These proposals, which cover key sectors like agriculture, energy, and metallurgy, are now open for feedback before final negotiations begin.
The key proposals are as follows:
Extension of tax reduction on agricultural diesel
The government suggests extending the temporary tax reduction on agricultural diesel beyond 2026. It also proposes changing the refund process and applying limits per quarter instead of annually. This is expected to take effect from 1 January 2026.
Energy tax exemption for metallurgical processes
A proposal to extend the tax exemption on energy used in metallurgical processes to include heating for ladles and similar vessels. This would begin on 1 July 2026.
Revised tax Rules for biogas and gaseous fuels
The government aims to redefine biogas for energy tax purposes, exempt biogas mixed with other fuels in some cases, and tax gaseous fuels based on their energy content. These changes would take effect on 1 July 2026.
