Tax on air travel
As of 1 April 2018, you are to pay tax on air travel if you are an air carrier from Swedish airports on aircraft approved for more than ten passengers. On this page you can learn how to register and start paying the tax.
An air carrier is a private individual or legal entity with a valid operating licence or similar permit to provide commercial air service. The organisation that is responsible for the government airlines is also regarded as an air carrier. You are liable to pay the tax when an aircraft takes off from a Swedish airport.
The tax on air travel is on both domestic and international flights. The amount of the tax per passenger depends on the final destination of the flight.
Which air carrier has to pay tax on air travel?
The air carrier that conducts the flight has to pay tax on air travel. Which company it is that is liable to pay tax on air travel is connected to the ICAO code stated in the flight plan. When no flight plan has been submitted, the aeroplane’s registration determines who has to pay the tax on air travel, i.e. the owner of the aeroplane at the time of the flight.
Example: an air carrier rents an aeroplane with crew (wet lease)
In a “wet lease situation” the flight is conducted under the ICAO code of the air carrier that is leasing the plane. That means that the air carrier that is leasing the plane has to pay tax for the flight.
Example: a specific flight is marketed by two or more air carriers (code sharing)
For commercial collaborations via “code sharing”, a specific flight is marketed by two or more air carriers but the flight plan will still always only contain a single ICAO code. The air carrier liable to pay the tax is the one whose ICAO code is specified in the flight plan.
Example: the journey starts in Sweden with a connecting flight to a location abroad
A passenger has bought a plane ticket from Östersund to Beijing with a transfer in Stockholm within 24 hours of arriving in Stockholm. Air carrier A conducts the flight Östersund–Stockholm and air carrier B conducts the flight Stockholm–Beijing. Air carrier A has to pay tax on air travel as the obligation to pay tax comes into force when the passenger travels from an airport in Sweden. According to the travel documentation, the passenger’s final destination is Beijing and the tax air carrier A has to pay for the passenger is SEK 400.
What is the final destination?
The final destination is the destination stated in the travel documentation as the final destination of the flight. That means that a return flight within Sweden will be taxed both for the outbound flight and the return flight. This is because both flights have a designated final destination.
It makes no difference if the passenger makes one or more stopovers in order to get to their final destination, as long as the journey continues with direct connecting flights. A direct connecting flight means that the journey can have a planned layover for a maximum of 24 hours.
Tax rate by final destination
The amount of the tax per passenger depends on the final destination of the flight.
Tax on air travel is paid per passenger.
You pay the tax per passenger, but there are exemptions.
Passengers who are exempt from tax on air travel
Children under the age of two
Air carriers do not have to pay tax on air travel for children who have not yet turned two years of age when the flight starts. It does not matter whether the child has its own seat or if they are sitting in the lap of an adult.
Passengers who have not reached their final destination due to unforeseen circumstances
You do not have to pay tax on air travel for passengers who have not reached their final destinations due to technical faults, weather conditions or any other unforeseen circumstances and are therefore travelling on a new departure. For these passengers, the air carrier only has to pay tax on air travel for the first departure.
On-board crew who are on duty during the flight
You do not have to pay tax on air travel for on-board crew who are on duty during the flight. The term aircrew denotes any person on board an aeroplane who
- is piloting the plane
- is handling technical monitoring, maintenance or repairs
- is responsible for the passengers’ safety in the cabin
- is providing services to the passengers.
Please note that the exemption does not apply to aircrew on board who are not on active duty when the aeroplane takes off. This means, for example, cabin crew who are flying in order to start working in a location other than where the aeroplane took off from.
Transit passengers
You do not have to pay tax on air travel for passengers who have landed at an airport in Sweden and are continuing their journey from there in the same aeroplane, i.e. "transit passengers". The travel documentation must state that the stop is a transit. A transit flight is when a passenger in an aeroplane has arrived at an airport in Sweden and is continuing from there in the same aeroplane with the same or changed flight number. The journey may have started at an airport in Sweden or at an airport abroad. If the journey started at an airport in Sweden, tax on air travel only has to be paid for the departure from the first airport.
You do not have to pay tax on air travel if a passenger starts their journey abroad and then stop over at a Swedish airport on their way to the final destination. In order for the exception to be applicable, there must be travel documentation that states it is a transit journey.
Example: domestic transit flight
An aeroplane departing from Gothenburg stops over in Stockholm and twelve of the passengers continue their journey to Visby on the same aeroplane. For those passengers, the air carrier has to pay tax on air travel for the first departure from Gothenburg. This applies regardless of whether the flight number is the same or different.
Example: foreign transit flight
A passenger starts their journey in Norway and stops over in Sweden. The passenger continues their journey to Spain on the same aeroplane. The air carrier does not have to pay tax on air travel for this journey as the exception for transit passengers applies.
Transfer passengers
You do not have to pay tax on air travel for passengers who have landed at an airport in Sweden and are continuing their journey from there in another aeroplane, i.e. "transfer passengers". In which case, the travel documentation must state that the connecting flight will commence within 24 hours of arrival at the Swedish airport.
This exemption from tax on air travel is not affected if the time limit is exceeded due to unforeseen unplanned layovers or unplanned flight delays. However, tax on air travel has to be paid in the event of planned layovers in the journey to the final destination that exceed 24 hours.
The transfer exemption can never apply to a journey when a passenger returns to the same city they travelled from within 24 hours (for example Stockholm Arlanda–Gothenburg Landvetter–Stockholm Bromma). This is because both flights have a final destination. For the exemption to apply, the journey must continue to a final destination that is different from the place of departure.
For the exemption to apply, there must be cohesive travel documentation that shows the departure airport, final destination, date and time of departure and arrival as well as the time and place of the connecting flight.
Example: the journey starts abroad with a connecting flight in Sweden
A passenger starts their journey abroad and changes to a connecting flight in Sweden and continues their journey. The transfer exemption applies if the connecting flight departs within 24 hours of arrival in Sweden. If so, the air carrier that conducted the flight from Sweden does not have to pay Swedish tax on air travel.
Example: the flight starts in Sweden with a connecting flight to a location abroad
A passenger has bought a plane ticket from Kiruna to Paris with a transfer in Stockholm within 24 hours of arriving in Stockholm. The aeroplane in Stockholm does not depart according to the timetable, which means that the layover exceeds 24 hours. The transfer exemption still applies because this type of unplanned delay does not result in the air carrier having to pay tax on air travel. Consequently, tax on air travel only has to be paid by the air carrier that conducted the flight from Kiruna.
Example: a passenger changes their final destination during a stopover in Sweden.
A passenger has bought a plane ticket from Hagfors to Bangkok in Thailand with a transfer in Gothenburg within 24 hours of arriving in Gothenburg. In Gothenburg, the passenger changes their mind and buys a new plane ticket to Turkey. This journey commences within 24 hours of arriving in Gothenburg.
The transfer exemption does not apply here as the travel documentation, at the point of travelling from Hagfors, stated that the final destination was Bangkok with a transfer to a direct connecting flight in Gothenburg. Tax on air travel therefore has to be paid by the air carrier that conducted the flight from Hagfors on the basis of the journey’s final destination Bangkok, and by the air carrier that conducted the flight from Gothenburg to Turkey on the basis of that flight’s final destination.
Paying the tax on air travel
Below is a summary of how to pay the tax on air travel.
1. International air carriers
If you are an international air carrier and do not have a Swedish corporate identity number (organisationsnummer) the first thing you need to do is apply for one.
Apply for a Swedish corporate identity number
2. Registering an air carrier
This is how to register an air carrier for tax on air travel.
- Fill out the form entitled Application, Tax on air travel (SKV 5327). Make sure that an authorized signatory signs it.
- Post the form to Swedish Tax Agency, 771 83 Ludvika, Sweden (same address that appears on the form). You may also scan and send the form by email to the Swedish Tax Agency. The email address is found on the form.
Once we have registered your company, we will send you a notification of your first
accounting period.
3. Calculating your tax
For 2024 the tax rate per passenger is either SEK 76, 315 or 504, depending on the country of final destination.
Tax rates for various countries sorted in alphabetical order
- Tax rates for previous years
Tax rate per passenger 2023
Final destination in the country designated in Appendix 1 of the Act on Aviation Tax – 69 SEK per passenger.
Final destination in the country designated in Appendix 2 of the Act on Aviation Tax – 288 SEK per passenger.
Other final destination – 461 SEK per passenger.
Tax rate per passenger 2022
Final destination in the country designated in Appendix 1 of the Act on Aviation Tax – 64 SEK per passenger.
Final destination in the country designated in Appendix 2 of the Act on Aviation Tax – 265 SEK per passenger.
Other final destination – 424 SEK per passenger.
Tax rate per passenger 2021
Final destination in the country designated in Appendix 1 of the Act on Aviation Tax – 63 SEK per passenger.
Final destination in the country designated in Appendix 2 of the Act on Aviation Tax – 262 SEK per passenger.
Other final destination – 418 SEK per passenger.
Tax rate per passenger 2020
Final destination in the country designated in Appendix 1 of the Act on Aviation Tax – 62 SEK per passenger.
Final destination in the country designated in Appendix 2 of the Act on Aviation Tax – 260 SEK per passenger.
Other final destination – 416 SEK per passenger.
Tax rate per passenger 2019
Final destination in the country designated in Appendix 1 of the Act on Aviation Tax – 61 SEK per passenger.
Final destination in the country designated in Appendix 2 of the Act on Aviation Tax – 255 SEK per passenger.
Other final destination – 408 SEK per passenger.
Tax rate per passenger 2018
Final destination in the country designated in Appendix 1 of the Act on Aviation Tax – 60 SEK per passenger.
Final destination in the country designated in Appendix 2 of the Act on Aviation Tax – 250 SEK per passenger.
Other final destination – 400 SEK per passenger.
4. Filing a return
Once we have registered you for tax on air travel, you will automatically receive a monthly tax return form, normally well ahead of the filing date. Contact the Swedish Tax Agency if no form arrives.
The easiest way to file is online using our e-service, provided that you register a representative who has electronic identification. International air carriers may also register a Swedish representative with electronic identification. The e-service minimises the risk of error by calculating the tax on its own.
Use our e-service Punktskattedeklaration
- Fill in the number of passengers per tax rate during the period. The list of countries indicates the rates that are in effect for various final destinations.
- Send the information to the Swedish Tax Agency, even if you did not have any taxable flights (no tax to report).
Reporting on the form
- Fill in the number of passengers per tax rate during the period. The list of countries indicates the rates that are in effect for various final destinations.
- Add up the tax for each rate.
- Calculate and fill in the total tax you owe for the period.
- Send the form to the Swedish Tax Agency, even if you did not have any taxable flights (no tax to report). The address and the last date to declare are stated on the form.
5. Paying
Make sure that your payment is entered in your tax account by the filing date. The tax return form specifies the date.
Use the following account information when paying from outside Sweden:
International Bank Account Number (IBAN): SE56 8000 0890 1196 4624 0516
BIC/SWIFT Code: SWEDSESS
Bank: Swedbank AB, SE-105 34 Stockholm, Sweden
Payee: Swedish Tax Agency, SE-831 87 Östersund, Sweden
- Specify IBAN and BIC at payment.
- In order for us to credit your payment, you must cite your Swedish corporate identity number.
- We cannot accept check payments, all payments must be made via deposit into the account of the Swedish Tax Agency as stated above.
Filing or paying late
It is important that you file as soon as possible if you happen to be late. You will receive a proposed late fee if we are considering charging one. If you oppose your proposed late fee, you can reply in writing. The Tax Swedish Agency will make a final decision at that point. The fee is SEK 625.
If you do not file, you may be subject to arbitrary taxation. We will assess your tax on the basis of the information you have previously submitted. We may also charge a penalty. If you file within two months after the arbitrary tax is charged, the penalty will be cancelled.
If you do not pay on time and your tax account has a negative balance, we will calculate interest due. The Tax Swedish Agency will send you a reminder or demand for payment, including the amount of interest.
Apply for a Swedish corporate identity number
You apply for a corporate identity number by sending a letter to the Swedish Tax Agency. Below is listed what should be included in the letter.
How to apply for a Swedish corporate identity number
1. Write to the Swedish Tax Agency.
Make sure that an authorized signatory signs the letter. Include the following information about your company:
- registered office
- financial year
- type of legal entity
- postal address in the country of registration
- authorized signatory(ies)
Enclose the following attachments:
- A certified copy of a certificate of registration or the equivalent showing the name and type of legal entity. The certificate must have been issued within the past three months.
- Proof that the person who signed is an authorized signatory. A power of attorney does not
suffice – you must demonstrate delegation of authority by the board. The authorized signatory may be the managing director, chairman of the board or another officer of the company.
2. Send the letter to the Swedish Tax Agency (Skatteverket).
Address it as follows:
Swedish Tax Agency
Utlandsenheten
SE-205 30 Malmö, Sweden
3. Certificate of registration
Once you have been assigned a Swedish corporate identity number, a certificate of registration will be sent to the postal address you specified in the letter.
Call us if you have any questions about obtaining a Swedish corporate identity number:
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Calling from outside Sweden
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