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Tax Gap of Heated Tobacco Products in Sweden

No company has officially launched a heated tobacco product in Sweden. Currently heated tobacco is not defined in the tax code in a separate category. However, the tax agency states that according to the budget bill of 2018, heated tobacco should be taxed in the category of “smoking tobacco.” A specific excise is applied to smoking tobacco and therefore to heated tobacco. As of January 2020, the specific excise tax rate is SEK 1,957 per kilogram.

Note: Ordinance (2018: 696) issued in May 2018 introduced e-liquids used in electronic cigarettes as a separate category of the tax code. Effective January 1, 2021, e-liquids containing nicotine will be taxed at the rate of SEK 2,000 per liter of liquid. For highly concentrated e-liquids (liquids containing at least 15 but no more than 20 milligrams of nicotine per milliliter of liquid), the tax will be SEK 4,000 per liter of liquid. Previous to that year, electronic cigarettes were not subject to excise taxation.  

Sweden applies a mixed excise tax system to cigarettes. The current specific excise tax rate is SEK 1.6 per stick and the ad-valorem rate is 1% of the retail sales price. 

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Last Updated Mar. 1, 2021