Introductory provisions
section 1 the congestion tax is payable to the Government under this Act.
section 2 of the tax agency's tax authority.
For the tax authority to the Swedish Transport Agency,
through automated processing on the basis of data in
road traffic register, decide if the congestion charge and
additional charge, subject to 15, 15 a or 20 §,
and enforce the collection of such tax and fee.
Law (2008:1381).
3 § Auto-weight concepts in this Act have the same meaning
as the Act (2001:559) road traffic code definitions.
3 a of the provisions of sections 26 and 27 administrative procedure act
(1986:223) shall not apply in the case of Transport Agency
decisions under this Act. Law (2008:1381).
3 (b) § in cases and matters of congestion charge and surcharge
under this law, the provisions in the tax procedure law
(2011:1244) if
1. reimbursement of expenses for agents, counsel or investigation
in chapter 43, chapter 68. 2 § and 71. paragraph 4, as well as
2. payment assurance in chapter 46, chapter 68. section 1, chapter 69. 13-18 § §
and 71. § 1. Law (2011:1259).
Taxable vehicles
section 4 of the congestion tax paid for a car that when
the chargeable event shall occur in accordance with § 9
1. is entered in the road traffic register or equivalent foreign
registry, or
2. operated with the support of saluvagnslicens. Law (2014:1501).
paragraph 5 of the Taxable is not
1. car that is registered to the owner under the Act
(1976:661) on the privileges and immunities in certain circumstances
the exemptions in Sweden,
2. car listed as emergency vehicles in
road traffic register,
3. bus with a total weight of at least 14 tonnes,
4. EC-mobilkran, or
5. car which, according to section 6 exempted from tax.
Law (2009:229).
Exemption from tax in certain cases
section 6 of the tax authority shall decide whether to exclude a particular vehicle from
tax on application by
1. the granted parking permits for the disabled
According to regulations issued under the law
(1975:88) with the authority to provide for
traffic, transport and communication, or
2. the corresponding authorisation granted in another country
in the European economic area.
If there are serious reasons, should a derogation under the first
subparagraph apply to two cars.
Exemption from tax under the first or second subparagraph
may not be granted if the car according to note in
road traffic register or an equivalent foreign register
used in commercial traffic within the
Council Regulation (EC) no 1071/2009 of 21 October 2009 on the
common rules concerning the conditions to be fulfilled by
people who are professionally engaged in traffic and repealing
Council Directive 96/26/EC, in the original wording, or
commercial law (2012:210) or in taxi traffic according to
taxi traffic law (2012:211). Law (2014:1501).
7 repealed by law (2007:616).
Tax liability
8 § Taxable is the owner of the car.
As the owner of the car is considered
1. the chargeable event is or should be
listed as owner in road traffic register,
2. in the case of a vehicle that is used with the aid of saluvagnslicens,
the one that the chargeable event holds the license,
or
3. the chargeable event is listed as
owners of a foreign register corresponding to road traffic register
or, if the holder is registered in the foreign
the register, the holder. Law (2014:1501).
Chargeable event
§ 9 Liability arises when a taxable vehicle is operated
When passing such a pay station in the Stockholm municipality
set out in annex 1 to this Act.
Tax liability arises when a taxable car operated by
passage of such a toll station in the municipality of Gothenburg set out
in annex 2 to this Act. Law (2010:1023).
The extent to which
section 10 further provisions about where and when the tax is imposed and
the size specified for the Stockholm municipality in annex 1 to
This law.
Detailed rules on where and when the tax is imposed and
the size specified for the Gothenburg municipality in annex 2 to the
This law. Law (2010:1023).
Tax notice
section 11 of the tax decisions to be taken for each car, for which
tax liability under section 9 has expired. Each decision shall relate to
a calendar month.
If more than one person during a calendar month become taxable
for a car, to a tax assessment to be made for each
taxable.
Notice pursuant to article 2 of the second paragraph shall be taken no later
20 in the calendar month following the month in which the decision relates.
Law (2008:185).
Payment of congestion charge imposed on by
automated processing
section 12 of the congestion tax, adopted pursuant to article 2 of the second paragraph,
must be paid no later than the last day of the second calendar month
After the month to which the decision relates. Law (2008:185).
13 repealed by law (2008:185).
Additional fee
section 14 if the congestion charge is not paid within the time specified in the
section 12, section 15, second subparagraph, or to paragraph 15 (a), a
special fee (surcharge) levied on the taxable person with
500 SEK. A surcharge may be imposed on a taxpayer up to a
time per car per calendar month.
Decision on the surcharge pursuant to paragraph 2 of the second paragraph shall be taken
within 20 days after the day on which tax would have been payable.
Surcharge and unpaid congestion charges should be paid no later than 30
days after the date of the decision.
Law (2008:185).
Corrigendum to:
14 a of if the congestion charge or fee imposed
pursuant to article 2 of the second paragraph has become manifest error because
by mistake by the automated processing,
The Swedish Transport Agency correct the decision. Law (2008:1381).
Decision when the congestion charge or fee is not imposed on
through automated processing
section 15 if it has not taken any decision on the congestion charge
or surcharge pursuant to paragraph 2(2),
the tax authority shall decide on the matter. Such a decision may
taken, in terms of congestion charges, no later than 60 days after the date
then a decision under paragraph 2(2) of the last could have
taken and, in the case of the surcharge, within 60 days after
the day on which tax would have been payable.
Congestion charge or surcharge imposed under
the first subparagraph shall be paid within 30 days of the decision date.
Law (2008:185).
Review
15 a of the Tax Authority shall reconsider the decision on the
congestion charge or fee, if the taxpayer requests
that or there are other reasons.
Congestion charge or surcharge imposed on at
Re-examination shall be paid within 30 days of the decision date.
Law (2008:185).
15 (b) § When the tax authority on its own initiative review
a decision shall be taken within 60 days the amended
After the date of the first decision taken on the issue.
A request by the taxpayer for review should be submitted
to the tax authority not later than 60 days after the date of
the first decision taken on the issue. If The Transport Agency
has decided for rectification or if the tax authority on
private initiative has reviewed a decision, a request for
review of the decision be submitted no later than 60 days after
decision day.
When the tax authority at the taxpayer's request
reconsider a decision if the surcharge, the authority may
at the same time, to the taxpayer's advantage, reconsider the
tax assessment prior to the levy, even if the time
to request reconsideration of this decision has expired.
Law (2008:1381).
Payment of tax and fee
section 16 of the payment of tax and fee shall be made by
deposit on a special account for tax and
royalty payments under this Act.
Tax and fee shall be deemed to have been paid on the date of payment
has been posted to the special account.
Deferment of payment
section 17 the provisions of chapter 63. 2, 4 to 7 and §§ 23, Chapter 65. 4 §
the first subparagraph of paragraph 7 and 67. 5 paragraph 6
tax Procedure Act (2011:1244) shall apply in respect of
deferment of payment of congestion charge and surcharge. With
tax shall instead referred to surcharge.
Law (2011:1259).
Exemption and refund
section 18 of the Tax Authority may, ex officio or on application,
by the taxpayer, may decide that the congestion charge or
surcharge in whole or in part should not be imposed, or,
will be refunded, if it would be manifestly unfair to
take out the tax or fee. Law (2008:185).
Prohibition of use
18 a of a taxed car must not be used if
congestion charge or fee has not been paid within the
period referred to in section 12, section 14, third subparagraph, paragraph 15, second subparagraph
or paragraph 15(a). However, the prohibition of use of exothermic
only when the
1. unpaid congestion charges and fee amounts to more
than 5 000 million, and
2. at least six months have elapsed from the date on which an amount
in excess of 5,000 dollars would be paid at the latest.
In the total debt shall not be counted
1. tax or fee as a previous owner of the car is
obligated to pay and decided on after change of ownership,
or
2. tax or fee for the deferred payment
apply.
Use the prohibition applies to its total debt
led to the ban have been paid.
If there are special reasons, the tax agency to admit that a
specific car may be used notwithstanding the first
paragraph. Law (2014:1501).
18 b If a car has been sold at a forced sale or
of the bankruptcy estate, it may be used by the new owner although
congestion charge or surcharge as a previous owner is
taxable for has not been paid. The same applies for a
a car belonging to a bankrupt in terms of congestion charges or
additional charge that bankruptcy or a previous owner
is taxable. Law (2014:1501).
18 c section of a car is used in contravention of paragraph 18, should a police officer
or bilinspektör take care of the car's license plates.
The one referred to in the first subparagraph has taken care of
license plates may allow the car taken to the nearest
suitable unloading site or installation site.
Law (2014:1501).
Appeal
section 19 of the decision referred to in 15, 15A, 17, and 18 and § § § 18 a
fourth subparagraph may be appealed to the Administrative Court
of the taxpayer and of the Attorney General of
The Swedish tax agency. Decision referred to in paragraph 6 may be appealed to the
General Administrative Court by the applicants or by the
the Attorney General of the tax agency. Other decisions under this
law may not be appealed.
The provisions of chapter 67. 7-10 of the tax procedure law
(2011:1244) shall apply to the competent
administrative law. Law (2014:1501).
section 20 of the appeal of the taxpayer or of the applicant shall
be submitted to the tax authority within three weeks from the
the date on which the taxpayer or the applicant was part of
the decision. The appeal of the Attorney General shall have been received by
to the tax authority within three weeks from the date of the
appealed against the decision.
The Attorney General may bring an action to the taxpayer's
the benefit. The delegate will then have the same permission as the taxpayer.
The tax authority shall promptly review the contested
the decision. However, this does not apply if the appeal must
is rejected.
Leave to appeal is required for an appeal to the administrative court.
section 21 when dealing in administrative law of aims of
the additional fee shall be hearing be held, if the
taxpayer requests an oral hearing not necessary. However,
If there is reason to believe that the additional fee is not
will be levied. Law (2009:843).
section 22 of A request for review or an appeal against a
decisions under this Act does not affect the obligation to
pay the tax or fee that the reassessment or
the appeal relates.
Enforcement
section 23 Of tax or fee under this Act is not paid in the right
time, it shall be submitted for collection. The Government may announce
that recovery does not need to be requested for an
small amounts.
Provisions of the Recovery Act (1993:891) if
recovery of State assets, etc. for the recovery,
the execution take place according to the enforcement code.
Transitional provisions
2004:629
1. this law, but the annex to the law, shall enter into force on 1
January 2005.
2. The annex to the Act shall enter into force on the day the Government
determines and applies until the end of July 2006, but
then also apply to conditions relating to the
the period prior to 1 August 2006.
2006:334
This law shall enter into force on 1 June 2006. Older provision
is still valid for conditions pertaining to time
before the entry into force.
2007:616
This law shall enter into force on 1 August 2007. Older provisions
is still valid for conditions pertaining to time
before the entry into force.
2008:185
This law shall enter into force on 1 July 2008. Older provisions
still in terms of conditions relating to the
time before entry into force.
2008:1041
1. this law shall enter into force on 1 January 2009.
2. before the date of entry into force of the car part is inserted in the
road traffic register, are exempt under
5 § 4, paragraph 5 of the terms of their older version until 31 July
2012.
2010:1023
1. this law shall enter into force on 1 January 2011.
2. the provisions of article 9 of the second paragraph and section 10, second paragraph
apply from 1 January 2013.
2011:1259
1. this law shall enter into force on 1 January 2012 and shall apply
on tax for which the chargeable event after the end of
2011.
2. The new provisions relating to compensation for the costs of
agents, counsel or investigation in paragraph 3 (b) applies to expenses
in cases and cases that begin after the end of 2011.
3. The new provisions on deferred payment of tax and
fee in section 17 shall apply from the entry into force.
The provisions on interest in section 17 applies, however interest
relating to the period from 1 January 2013. For interest
relating to the time prior to the provisions of
interest in chapter 19. Russian tax authority Registration Act (1997:483).
2011:1490
1. this law shall enter into force on 1 January 2012.
2. For passages of toll stations that take place during the period the
1 January 2013 to 31 december 2014, apply
point 2 of its older version.
2013:1067
1. this law shall enter into force on the day the Government determines.
2. Older provisions still apply for the passages of
Tollbooth is occurring before the entry into force.
2014:248
1. this law shall enter into force on the 1 January 2016.
2. Older provisions still apply for the passages of
Tollbooth is occurring before the entry into force.
2014:1501
1. This law shall enter into force on January 1, 2015.
2. Older provisions shall continue to apply for the passages of
Tollbooth is occurring before the entry into force.
Annex 1 the Stockholm municipality
1. Maps showing where the taxable
pay stations will be placed.
Stockholm City Centre
/Kartan is not here/
Essingeleden
/Kartan is not here/
2. the congestion tax is to be paid during working days except Saturdays
during the following times and with the following amounts when passing
such a toll booth which is marked on the maps. In the case of
a map called Essingeleden applies this passage on
Essingeleden over the dotted line on the map, however, does not
for traffic to and from the Drottningholm Road East of
Essingeleden or to and from lindhagensgatan.
The day before a public holiday and during the month of July, no tax is imposed.
Time of passage shall be determined by the hour and the
started the minute.
Stockholm City Centre
Times The Tax Amount
Watch crowns
6.30 – 6.59 15
7.00-7.29 25
7.30 – 8.29 35
8:30 am – 8:59 25
9.00-9.29 15
9.30 am – 14.59 11
15.00-15.29 15
15.30-15.59 25
16:00 – 17:29 35
17:30 – 17:59 25
18:00 – 18:29 15
Essingeleden
Times The Tax Amount
Watch crowns
6.30 – 6.59 15
7.00-7.29 22
7.30 – 8.29 30
8:30 am – 8:59 22
9.00-9.29 15
9.30 am – 14.59 11
15.00-15.29 15
15.30-15.59 22
16:00 – 17:29 30
17:30 – 17:59 22
18:00 – 18:29 15
3. The total amount of tax per day and car should not exceed
amount to 105 kronor. Law (2014:248).
Annex 2
Gothenburg municipality
1. Map which shows where the taxable
pay stations will be placed.
/Kartan is not here/
2. the congestion tax is to be paid during working days except Saturdays
during the following times and with the following amounts at the crossing of an
such a toll booth which is marked on the map. Day before holiday
and during the month of July, however, no tax is imposed. The time
for passage shall be determined by the hour and it started
minute.
Times The Tax Amount
Watch crowns
6.00 – 6.29 9
6.30 – 6.59 16
7.00-7.59 22
8:00 a.m.-8.29 16
8.30 – 14.59 9
15.00-15.29 16
15:30 – 16:59 22
17:00 – 17:59 16
18:00 – 18:29 9
3. the Tax is not paid in accordance with point 2 for more
passages of the pay station within 60 minutes from a
passage of the tax liability pursuant to section 9, second subparagraph
and congestion charges should be paid. The amount of the tax
to be charged for the passage of the tax liability occurred
and the congestion tax is payable is the highest amount applicable
for an individual made passage during this period.
4. The total amount of tax per day and car should not exceed
amount to SEK 60. Regulation (2011:1490).
