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Sweden: Tax on plastic bags effective 1 May 2020

Sweden: Tax on plastic bags effective 1 May 2020

A new tax on plastic carrier bags has been enacted. The tax was included in the budget proposals for 2020.


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The new plastic bag tax is effective 1 March 2020, and will apply beginning 1 May 2020.

The new tax will be imposed on plastic carrier bags provided to customers to allow them to pack or carry goods. The tax rate for plastic carrier bags is SEK 3 per bag and 30 øre per smaller plastic carrier bag (as defined).

Exemptions from the plastic bag tax are available for certain plastic carrier bags that are intended for long-term use.

Entities subject to the tax can register with the Swedish tax agency, beginning 1 March 2020. As a registered entity, there is a deferral mechanism that allows for the monthly amount of plastic carrier bags to be reported and that does not require reporting and paying the tax at the moment of manufacture or import.

Read a February 2020 report (Swedish) prepared by the KPMG member firm in Sweden

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