Swedish Aviation Tax
From 1 April 2018 to 30 June 2025, airlines and business aviation operators departing from Sweden were required to declare and pay Swedish Aviation Tax. The legal basis for this tax (Lag 2017:1200 om skatt på flygresor) was adopted on 30 November 2017.
What was Swedish Aviation Tax?
Swedish Aviation Tax was levied on commercial flights carrying passengers and departing from a Swedish airport. It only applied to larger aircraft as aircraft with a seating capacity of 10 or less were exempt.
The tax rate depended on the passenger's destination. Flights to countries in Appendix 1 of the Aviation Tax Act (*) paid SEK 77 per passenger, while flights to Appendix 2 (**) countries were charged SEK 323. For destinations not listed in either appendix, the tax rate was SEK 517 per passenger.
Did you know?
The administering competent authority was the Swedish tax agency Skatteverket. Regulated foreign air charter companies had to appoint a Swedish representative to be able to submit monthly tax declarations online. Skatteverket even required the submission of nil declarations for months where no chargeable passengers were carried.
Who was liable for Swedish Aviation Tax?
The Swedish Aviation Tax Act applied to aircraft operators that perform commercial flights from Sweden using aircraft with a certified capacity of more than 10 seats. Aircraft with a seating capacity of 10 or less were exempt, as well as aircraft used for private, non-commercial transportation.
Several other flight and passenger exemptions applied. Amongst them the exemption of children under the age of two, flight crew on active duty, flights following a tech stop and flights returning to the departure airport due to bad weather, mechanical failure or any other unforeseen events.
Obligations under the Swedish Aviation Tax scheme
Foreign airlines and business air charter operators flying to Sweden had to:
- apply for a Swedish organization number
- register for aviation tax
- appoint a Swedish representative recognized by the Swedish tax agency Skatteverket (such as FCC Aviation) to be able to submit tax declarations online
- submit monthly *** tax declarations and make payment of tax by the 12th day following the month to which the tax return pertains (IMPORTANT NOTE - Tax cannot be declared or paid without prior registration) ****
- keep records and accounts for a minimum of 7 years.
* Appendix 1 Countries: Albania, Andorra, Austria, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Cyprus, Denmark, Estonia, Finland, France, Greece, Ireland, Iceland, Italy, Kosovo, Croatia, Latvia, Liechtenstein, Lithuania, Luxembourg, Macedonia, Malta, Moldova, Monaco, Montenegro, Netherlands, Norway, Poland, Portugal, Romania, San Marino, Switzerland, Serbia, Slovakia, Slovenia, Spain, UK, Sweden, Czech Republic, Turkey, Germany, Ukraine, Hungary and Vatican City
** Appendix 2 Countries: Afghanistan, Algeria, Armenia, Azerbaijan, Bahrain, Burkina Faso, Djibouti, Egypt, Ivory Coast, Eritrea, Ethiopia, United Arab Emirates, Gambia, Georgia, Guinea, Guinea-Bissau, Iraq, Iran, Israel, Yemen, Jordan, Canada, Cape Verde, Kazakhstan, Kyrgyzstan, Kuwait, Lebanon, Libya, Mali, Mauritania, Morocco, Niger, Oman, Pakistan, Palestine, Qatar, Russia, Saudi Arabia, Senegal, Sudan, Syria, Tajikistan, Chad, Tunisia, Turkmenistan, United States and Uzbekistan
*** Aircraft operators whose annual tax liability is less than 50,000 SEK may apply for annual accounting.
**** Aircraft operators registered for VAT in Sweden must submit the tax return and payment by the 12th day of the second month following the monthly reporting period provided their annual revenue basis for VAT does not exceed 40 Mkr. Aircraft operators above the 40Mkr threshold must declare and pay tax by the 26th day following the month to which the tax return pertains.
Last updated: 28 March 2026