Malus - for high emission vehicles
Cars emitting large amounts of CO2 will be burdened with higher vehicle tax - malus - for three years from the date when the car first becomes taxable.
Malus applies to petrol and diesel powered private cars class I and II, light buses and light lorries that correspond to all of the following.
Vehicles:
- the "vehicle year" of which is 2018 or later;
- that are put into use and thus become taxable for the first time on or after 1 July 2018 (in Sweden or abroad);
- vehicles that are put into use and become taxable for the first time between 1 July 2018 and 31 of March is the emit limit 95 grams of CO2 per kilometre during mixed driving;
- vehicles that are put into use and become taxable for the first time between 1 April 2021 and 31 of May 2022 is the emit limit 90 grams of CO2 per kilometre during mixed driving;
- vehicles that are put into use and become taxable for the first time on or after 1 June 2022 is the emit limit 75 grams of CO2 per kilometre during mixed driving and
- that cannot be powered by alternative fuel (alcohol or gas other than liquefied petroleum gas - LPG).
Calculate your vehicle tax
To calculate the size of the vehicle tax, you need to be familiar with the terms "basic charge", "carbon dioxide charge", "additional environmental charge" and "additional fuel charge".
The basic charge is 360 SEK per year and shall be paid for all vehicles covered by malus.
For vehicles that are put into use and become taxable for the first time between 1 July 2018 and 31 of March is the carbon dioxide charge 82 SEK per gram of CO2 if the vehicle emits more than 95 grams and up to 140 grams of CO2 per kilometre, and 107 SEK per gram if the vehicle emits more than 140 grams per kilometre.
For vehicles that are put into use and become taxable for the first time between 1 April 2021 and 31 of May 2022 is the carbon dioxide charge 107 SEK per gram of CO2 if the vehicle emits more than 90 grams and up to 130 grams of CO2 per kilometre, and 132 SEK per gram if the vehicle emits more than 130 grams per kilometre.
For vehicles that are put into use and become taxable for the first time on or after 1 June 2022 is the carbon dioxide charge 107 SEK per gram of CO2 if the vehicle emits more than 75 grams and up to 125 grams of CO2 per kilometre, and 132 SEK per gram if the vehicle emits more than 125 grams per kilometre.
The additional environmental charge is 250 SEK per year and shall be paid for diesel powered vehicles.
The additional fuel charge shall also be paid for diesel powered vehicles. It is calculated by multiplying the vehicle's total CO2 emission (in grams) per kilometre during mixed driving with 13.52.
Then calculate the vehicle tax like this:
Petrol powered vehicle
Basic charge + carbon dioxide charge
Diesel powered vehicle
Basic charge + carbon dioxide charge + additional environmental charge + additional fuel charge
Hybrid electric vehicle
The same goes for hybrid electric vehicles. If that is the case, you base your calculation on the fuel of the internal combustion engine (usually petrol).