The Swedish Government Proposes Increased Property Tax for Wind Turbines

On January 21, 2025, the Swedish Government (the “Government”) published a memorandum on increased property tax for wind turbines and referred it for review. The proposal entails that the property tax on wind turbines will be increased from 0.2 percent to 0.5 percent of the tax assessment value, which means that wind turbines will have the same tax rate as other electricity production units. The deadline for responses is April 22, 2025, and the legislative amendment is proposed to enter into force on January 1, 2026, and be applied for the first time the calendar year 2026.

The Government already announced that a memorandum would be published with the aim of increasing the property tax for wind turbines in the budget bill for 2025. The background to the Government’s proposal is that the announcement in the budget bill for 2025 that municipalities’ incentives to approve the expansion of wind turbines should be strengthened.

To increase municipalities’ incentives to approve more wind power, the budget bill proposes the establishment of government support for municipalities based on the property tax for wind turbines. Due to the proposal to introduce such a government support to the municipalities, the Government believes there are reasons to increase the property tax for wind turbines from 0.2 percent to 0.5 percent of the tax assessment value.

The government support will correspond to the property tax that wind power facilities in the municipality will generate and amount to a total of SEK 340 million for 2025, SEK 370 million for 2026, and SEK 400 million for 2027.

For more information on how the proposed legislative change affects you, or if you have other questions regarding property tax for electricity production units, please contact: