The congestion tax arrives as a lump sum per car and month. The notice does not say which passages were business and which were private, but the Swedish Tax Agency wants to know. This guide covers what the tax costs, who has to pay it and how to get the benefit right.
Whoever is registered as the owner in the vehicle register when the car passes the control point. For a car you own, that is your company. For a leased car it is the registered owner, usually the leasing company, who receives the notice and invoices you. If you are unsure, check the registration certificate.
The Swedish Transport Agency sends a notice at the end of each month for the passages in the month before. Stockholm and Gothenburg are added up in one decision. Payment must arrive by the last day of the month after the decision, and the owner is responsible even if the notice never arrived.
Stockholm has two seasons. High season runs from 1 March to the day before Midsummer Eve and from 15 August to 30 November. The rest of the year is low season.
| Time, weekdays | Inner city high/low | Essingeleden high/low |
|---|---|---|
| 06:00 to 06:29 | 15 / 15 kr | 15 / 15 kr |
| 06:30 to 06:59 | 30 / 25 kr | 27 / 22 kr |
| 07:00 to 08:29 | 45 / 35 kr | 40 / 30 kr |
| 08:30 to 08:59 | 30 / 25 kr | 27 / 22 kr |
| 09:00 to 09:29 | 20 / 15 kr | 20 / 15 kr |
| 09:30 to 14:59 | 11 / 11 kr | 11 / 11 kr |
| 15:00 to 15:29 | 20 / 15 kr | 20 / 15 kr |
| 15:30 to 15:59 | 30 / 25 kr | 27 / 22 kr |
| 16:00 to 17:29 | 45 / 35 kr | 40 / 30 kr |
| 17:30 to 17:59 | 30 / 25 kr | 27 / 22 kr |
| 18:00 to 18:29 | 20 / 15 kr | 20 / 15 kr |
At most 135 kr per day in high season and 105 kr in low season. No tax at weekends, on public holidays and on most days before a public holiday. In July the tax is only charged on the first five weekdays.
Gothenburg has one amount per time slot, from 9 kr to 22 kr per passage, and at most 60 kr per day. If you pass several control points within 60 minutes, you only pay once, for the most expensive. No tax in July.
Motala Bridge, Sundsvall Bridge and Skuru Bridge in Nacka have an infrastructure charge, every day and around the clock: 5, 9 and 4 kr per passage for cars and light trucks. Trucks over 3.5 tonnes pay 11 kr in Motala, 20 kr in Sundsvall and 4 kr on Skuru Bridge. The notice comes afterwards from the Swedish Transport Agency.
The number of passages and the amount per day, nothing about who drove or why. That means the notice can never answer the question the Swedish Tax Agency asks: how much of this was private?
The mileage log has to answer it. The Swedish Tax Agency says the driver should note private passages every day, or the business passages if they are fewer, and that the log should contain the number of passages at control points. An electronic mileage log with GPS can provide that by itself.
Yes, for the private passages. Since 1 January 2018, congestion tax and bridge and road charges are not part of the car benefit. If the company pays the congestion tax for a private passage, it is a separate taxable benefit, worth exactly what the passage cost. Trips to and from work count as private, even if the car benefit itself is set to zero.
The benefit is reported two months after the passage. Passages in January go into the employer declaration for March, which is filed in April. The company works out the value from the Swedish Transport Agency's decision and the driver's mileage log, reports it in box 012 and pays employer contributions on the amount.
If you want to avoid the benefit, the driver can pay the full amount to the company, for example through a net salary deduction. The Swedish Tax Agency recommends that you set this out in an agreement, preferably in writing, because the payment comes several months after the trips.
If the company reimburses the congestion tax for business trips in a private car, it is an outlay. No tax, no reporting. If the driver gets no reimbursement, they can in some cases deduct the cost in their own tax return.
On a day with both business and private trips where the daily amount hits the cap, the cost is counted first on the business trips, then on trips to and from work, and last on private trips. For a benefit car the cap is instead shared in proportion, unless it clearly belongs to the business trips.
If you drive your own car in the business, you may deduct the congestion tax for business trips, on top of the standard 2.50 kr per km. The same order as above: business trips first, then trips to and from the business premises, private last. The mileage log is the record.
Congestion tax for business trips is a deductible cost for the company. It is a tax, so there is no VAT on it. Congestion tax for private passages in a benefit car is reported as a benefit for the driver.
No. You report the benefit value per driver and month in box 012, with no breakdown. But you must be able to show how you worked it out, and that requires the passages in the mileage log.
Then you have no record that anything was business, and it is up to you to show it. Without a mileage log it is hard to defend that a passage was not private.
No. Trips between home and the workplace are private, and the congestion tax on them is a benefit if the company pays.
Yes, by paying the full amount, for example through a net salary deduction. Set it out in an agreement, preferably in writing, because the notice arrives afterwards.
We have found no decision on new amounts as of October 2026. The amounts in Stockholm have applied since 1 January 2020.
With Qubint Connect every passage is recorded on the right car and the right trip, with time, control point and amount. You see straight away which passages were private and what they cost.
Read about Connect ›Amounts and rules are taken from the Swedish Transport Agency and the Swedish Tax Agency in October 2026 and may change. Always check the source for the year in question.
Sources
What the mileage log must contain, how much a work vehicle may be used privately and what happens if the records are missing.
Read the guide ›What applies to sole traders, partnerships and limited companies, and what happens without records.
Read the guide ›In 30 minutes we go through how you look after your cars today, and show what Qubint can take care of for you.
We go through your cars and show you Qubint.
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