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An excise duty enters into force on 1 July 2018 for certain nicotine products. The excise duty is referred to as nicotine tax. Nicotine tax is payable on e-liquids and other products that contain nicotine.
The table below contains information about the products that are subject to the nicotine tax and the various rates.
Taxable products | Tax rate | Example |
---|---|---|
E-liquids, i.e., liquids containing nicotine for use in e-cigarettes etc. | SEK 2,000 per litre of liquid | The tax on 75 litre of e-liquid is SEK 150 000 kronor (75 litre x SEK 2,000 per litre) |
Other products containing nicotine, but not tobacco, and intended for oral or nasal use, such as tobacco-free snuff, | SEK 200 per kg | The tax on 23 kg of other nicotine-containing products is SEK 4 600 (23 kg x SEK 200 per kg) |
You are not liable to pay nicotine tax on the above products if they are