Energy tax on electricity: the rate, the northern deduction and 2027
Energy tax is the largest part of the electricity price that does not depend on the market.
Checked by Radif Partners · Editorial policy · Method and sources
Energy tax on electricity in Sweden (energiskatt) is 36.0 öre/kWh before VAT from 1 January 2026, under chapter 11, section 3 of the Energy Tax Act and as confirmed by the Swedish Tax Agency (Skatteverket). Because 25% VAT also goes on the tax, a household pays 45.0 öre/kWh. That is a cut from 43.9 öre/kWh in 2025, or 9.9 öre/kWh less per kWh with VAT. In Norrbotten, Västerbotten and Jämtland counties and a few municipalities further south, the grid company also deducts 9.6 öre/kWh, so households there pay 26.4 öre/kWh before VAT. The tax is collected by your grid company and appears on the grid bill. For an electrically heated house using 20,000 kWh a year it comes to SEK 9,000 with VAT. The 2027 rate has not been decided.
How much energy tax do you pay in a year?
Energy tax with VAT per year
SEK 2,250
| Rate before VAT | 36.0 öre/kWh |
| Of which VAT on the tax | SEK 450 |
| Same use at the 2025 rate | SEK 2,744 |
| The cut saves you | SEK 494 |
The rate year by year
| Year | Before VAT | With VAT |
|---|---|---|
| 2020 | 35.3 öre/kWh | 44.1 öre/kWh |
| 2021 | 35.6 öre/kWh | 44.5 öre/kWh |
| 2022 | 36.0 öre/kWh | 45.0 öre/kWh |
| 2023 | 39.2 öre/kWh | 49.0 öre/kWh |
| 2024 | 42.8 öre/kWh | 53.5 öre/kWh |
| 2025 | 43.9 öre/kWh | 54.9 öre/kWh |
| 2026 | 36.0 öre/kWh | 45.0 öre/kWh |
The tax sat around 35 to 36 öre until 2022, then rose three years running and reached 43.9 öre/kWh in 2025. From 1 January 2026 it is back at 36.0 öre/kWh. The cut came through an amendment to the Energy Tax Act (SFS 2025:1357) and shows directly on the grid bill, with nothing for you to do. The Tax Agency’s announcement also notes that the northern deduction is unaffected.
The northern deduction
In law the lower tax is not a separate rate but a deduction. The grid company may deduct 9.6 öre/kWh for power used in certain municipalities by households and service-sector businesses. Industry, farming and forestry, aquaculture and some other activities are excluded because they have their own rules. For a household in Luleå, Umeå or Östersund the tax is therefore 26.4 öre/kWh before VAT, 33.0 öre/kWh with VAT.
| County (län) | Municipalities with the deduction |
|---|---|
| Norrbottens län | all municipalities |
| Västerbottens län | all municipalities |
| Jämtlands län | all municipalities |
| Västernorrlands län | Sollefteå, Ånge, Örnsköldsvik |
| Gävleborgs län | Ljusdal |
| Dalarnas län | Malung-Sälen, Mora, Orsa, Älvdalen |
| Värmlands län | Torsby |
The line follows municipalities, not bidding zones. Sundsvall and Umeå are both in SE2, but only Umeå has the deduction; Mora has it, Falun does not. Check your own municipality before counting on the lower rate; the calculator has a switch for it.
The tax for three typical households
| Household | kWh a year | Standard tax incl. VAT | With the northern deduction |
|---|---|---|---|
| Smaller flat | 2,000 | SEK 900 | SEK 660 |
| House without electric heating | 5,000 | SEK 2,250 | SEK 1,650 |
| House with electric heating | 20,000 | SEK 9,000 | SEK 6,600 |
Energimarknadsbyrån puts a smaller flat at about 2,000 kWh a year, a house heated by something other than electricity at about 5,000 kWh and an average electrically heated house at about 20,000 kWh. The gap between the rows is almost entirely consumption: the tax per kWh is the same for every household in a municipality.
What is not energy tax
Other bill lines are sometimes mistaken for tax. The authority charges of SEK 140 a year before VAT fund electrical safety, grid supervision and emergency preparedness, and sit in the grid’s fixed part. The cost of electricity certificates is part of the retailer’s price, on average 0.2 öre per kWh in 2023 according to the Swedish Energy Agency. Neither changes with energy tax, and neither qualifies for the northern deduction.
How the tax is worked out on the bill
The tax is charged per kilowatt-hour used and does not depend on the time of day, your bidding zone or your contract. It is based on metered consumption, and the grid company adds it to the grid bill; VAT then goes on the whole sum.
- Consumption in kWh over the month, from the meter.
- Times 36.0 öre/kWh (or 26.4 öre/kWh with the deduction).
- Plus 25% VAT, together with the grid fee and, on a combined invoice, the retail energy.
An example: 1,500 kWh in an electrically heated house in January gives SEK 540 of energy tax and SEK 135 of VAT on that tax, SEK 675 in total. With the northern deduction it is SEK 495.
The tax’s share of the all-in price
When the spot price is low, the tax becomes the largest part of the variable price. With a 30 öre spot price, a 25 öre transfer fee and energy tax of 36.0 öre/kWh, the tax with its VAT is 45.0 öre/kWh out of 113.8 öre/kWh. When the spot price climbs to 150 öre the tax is the same in kronor but a smaller share. That is why a negative or very low exchange price never makes power free for a household; see negative electricity prices.
What applies in 2027
Under the Act as it stands, the tax for 2027 onwards is to be indexed to the consumer price index and set by the government before the end of November. In March 2026 the Ministry of Finance sent out the memorandum on ending the indexation of energy tax on electricity for consultation. It proposes keeping 36.0 öre/kWh from 1 January 2027 until further notice. The government said whether it goes ahead depends on the budget situation. On 12 October 2026 the 2027 budget bill had not been presented to parliament. We will not change the figure until a decision exists, and the page will then show the date and source.
To see what the tax means for your own bill, use the electricity bill calculator. For support payments, see electricity support 2026.