Energy support and deductions: what your company can actually get
Energy tax refunds, the deduction in northern Sweden, Klimatklivet (the Climate Leap programme) and free advice. How to see what applies to you, and what does not.
What is available, and what is not
There are only a few rules and support schemes that actually affect a company's electricity costs. Which ones apply to you depends almost entirely on what you do and where you are located. Some offers to reclaim tax are aimed at businesses that are not entitled to anything. So start by working out which category you belong to.
Energy tax on electricity
Energy tax is 36.0 öre per kWh excluding VAT in 2026. It is charged via the grid invoice. In 2025 it was 43.9 öre, in 2024 42.8 öre and in 2023 39.2 öre. This matters when you calculate backwards.
Refunds for industry, agriculture and a few others
The following activities can get the tax refunded down to 0.6 öre per kWh:
- Electricity used in the manufacturing process in industrial activities. This includes, among other things, production halls, raw material stores and intermediate stores. Finished goods warehouses, sales, administration and staff areas are not included. The business does not have to be mainly industrial, but only the electricity used in manufacturing qualifies.
- Electricity used in commercial agriculture, forestry, aquaculture and greenhouse cultivation. Homes, staff housing, cabin rentals and services for other farmers are not included.
For industry, only the part of the refund that exceeds 8,000 kr a year is paid out. For agriculture, forestry, greenhouses and aquaculture, the amount must be at least 500 kr a year. Applications are normally made per calendar year, or per month with approval if consumption is at least 150,000 kWh a year. The application must reach the Swedish Tax Agency (Skatteverket) within three years of the end of the year or month it relates to. An application for 2023 must therefore be submitted by 31 December 2026 at the latest.
You need to be able to show how much electricity went to the part that qualifies for a refund. In a mixed business, sub-meters are often the simplest evidence.
Data centres previously had the same option, but it only applies to electricity consumed before 1 July 2023. Read more: Energy tax refunds for industry.
Service industries are not entitled to a reduction
Retail, hotels, restaurants, offices, healthcare, schools, property, housing cooperatives (BRF), churches and other service industries pay full energy tax. This also applies when the business has large refrigeration systems, kitchens or workshops resembling industry. Anyone offering to reclaim energy tax for a service business in return for commission should be able to explain exactly which rule applies.
The deduction in northern Sweden
Households and service companies in certain municipalities receive a deduction of 9.6 öre per kWh. The tax is then 26.4 öre instead of 36.0 öre. The deduction applies to all municipalities in the counties of Norrbotten, Västerbotten and Jämtland, as well as Sollefteå, Ånge and Örnsköldsvik in Västernorrland, Ljusdal in Gävleborg, Malung-Sälen, Mora, Orsa and Älvdalen in Dalarna, and Torsby in Värmland.
The deduction is made by the network company, not through an application. It does not apply to industry, agriculture, forestry or aquaculture. For companies, the deduction counts as state aid, and the company must not, for example, be in financial difficulty.
Klimatklivet
Klimatklivet (the Climate Leap programme) is the Swedish Environmental Protection Agency's (Naturvårdsverket) support for physical investments that reduce emissions. Companies, organisations, municipalities and regions can apply via the county administrative boards' e-service. A few conditions are important to know:
- You must not have started the work or ordered equipment before the decision. Feasibility studies and permit applications are fine.
- Measures required by law or permit do not receive support, unless they go further than the requirements.
- Measures that pay off quickly without support, or that would have been carried out anyway, do not receive support.
Application rounds and categories change. In 2026 there is a call for public charging for passenger cars at 10–50 kW, with a tender period of 19 October–6 November 2026. Always check what applies with the Swedish Environmental Protection Agency before planning an investment around the support.
Municipal energy and climate advice
Municipalities offer free and impartial energy and climate advice, funded by the Swedish Energy Agency (Energimyndigheten). It is aimed at, among others, small and medium-sized enterprises, housing cooperatives and associations. The adviser sells nothing, which makes it a good first step before you request quotes.
Checklist
- Classify the business. Do you have any part that is manufacturing, agriculture or greenhouse cultivation? Meter it separately.
- Read the energy tax on the grid invoice. It should be 36.0 öre per kWh in 2026, or 26.4 öre for service companies in the municipalities concerned.
- Calculate backwards. If you are entitled to a refund but have not applied, go back three years using the tax rates that applied then.
- Plan investments before ordering. Apply for support before anything is ordered.
- Book the advice. It is free for most smaller businesses.
Tip: For a service business, every kWh saved is worth at least 36 öre in energy tax alone. If you cannot deduct VAT, it is worth 45 öre.
How it looks in different industries
The rules are the same for everyone, but what you can claim depends on what you do and where you are located. Choose your industry for a worked example using the applicable tax rates.
- Energy advice for restaurants
Example: A restaurant in Åre using 120,000 kWh a year should, as a service company in Jämtland, have energy tax 9.6 öre lower, which is 11,520 kr a year. Many restaurants rent their premises and have electricity recharged by the property owner. Check that the recharge is based on 26.4 öre and not 36.0 öre. Read more: Support and deductions for restaurants.
- Energy advice for hotels
Example: A hotel that wants to offer charging for guests' cars can keep an eye on the Klimatklivet (Climate Leap programme) call for public charging at 10–50 kW. The chargers must then be open to the public and must not be ordered before the decision. Six 22 kW charging points can add 132 kW of power if all charge at once, so check the grid subscription before you apply. Read more: Capacity charges for businesses.
- Energy advice for industrial companies
Example: An industrial company using 3,000,000 kWh a year, of which 2,400,000 kWh is in the manufacturing process, can in 2026 get back 35.4 öre per kWh on that part, that is 849,600 kr. After the 8,000 kr deduction, 841,600 kr is paid out. Electricity for offices, staff areas and the finished goods warehouse gives no refund. If you have not applied for 2024, 42.2 öre per kWh applies for that year. Read more: Energy support and deductions for manufacturing industry.
- Energy advice for property owners
Example: Energy tax was cut from 43.9 to 36.0 öre on 1 January 2026, a reduction of 7.9 öre per kWh. A property owner recharging 500,000 kWh to tenants and still using the old tax rate charges 39,500 kr too much a year. Check the billing basis for the recharge. Read more: Support and deductions for property companies.
- Energy advice for housing cooperatives
Example: A housing cooperative (BRF) is normally not VAT-registered and therefore pays VAT on the energy tax as well, making it 45 öre per kWh. With 100,000 kWh of communal electricity, that is 45,000 kr a year. Every 10,000 kWh saved gives 4,500 kr in tax and VAT alone. The municipality's energy and climate advice is free for housing cooperatives and a good first step. Read more: Electricity budget for the board.
- Energy advice for shops & retail
Example: A shop that switches to LED and saves 30,000 kWh a year avoids 10,800 kr in energy tax. But do not count on Klimatklivet (the Climate Leap programme) for that kind of measure. Support is not given for investments that pay off quickly anyway, and an LED switch often has a short payback period. Make the switch for the sake of the savings.
- Energy advice for grocery stores
Example: A grocery store where refrigeration accounts for 360,000 kWh a year and a new system saves 20 per cent reduces consumption by 72,000 kWh, that is 25,920 kr in energy tax. If the replacement is made to comply with rules on refrigerants, it counts as a legal requirement, and Klimatklivet (the Climate Leap programme) then only gives support if the measure goes further than the requirements. The store is not entitled to reduced energy tax, even though refrigeration runs around the clock. Read more: Capacity charges for grocery stores.
- Energy advice for agriculture & farming
Example: A farm uses 250,000 kWh a year in production and 40,000 kWh to dry neighbours' grain for payment. Electricity for services to other farmers gives no refund, so only the production electricity counts. 250,000 kWh × 35.4 öre gives 88,500 kr for 2026. Meter the dryer and the house separately so that the evidence holds up.
- Energy advice for offices & serviced offices
Example: An office where ventilation runs around the clock instead of 07:00–18:00 has 13 unnecessary hours a day. With a 10 kW fan system, that is 47,450 kWh a year and 17,082 kr in energy tax for hours when nobody is there. The municipality's energy and climate advice is free for small and medium-sized enterprises and can help you review operating hours before you request quotes.
- Energy advice for logistics companies
Example: A terminal in Umeå using 1,200,000 kWh a year is a service company in Västerbotten and should have energy tax 9.6 öre lower, 115,200 kr a year. An industrial company's own warehouse in the same city, however, is not covered by the deduction, because it is part of an industrial activity. Check that the network company has your company registered correctly.
- Energy advice for property managers
Example: An industrial tenant using 400,000 kWh in manufacturing under a shared metering point may be entitled to 35.4 öre per kWh, 141,600 kr, of which 133,600 kr is paid out after the 8,000 kr deduction. The tenant then needs evidence of consumption and tax paid. The property manager handling the sub-metering and recharging should be able to produce this per year.
- Energy advice for health centres
Example: Many health centres have electricity included in the rent. A health centre using 120,000 kWh then pays 43,200 kr a year in energy tax without seeing it, and when the tax was cut in 2026 it is not certain that the rent followed. Ask the landlord to show how electricity is factored into the rent at the next renegotiation.
- Energy advice for hospitals
Example: For a hospital using 15,000,000 kWh a year, the cut from 43.9 to 36.0 öre means 1,185,000 kr less in energy tax in 2026. The tax rate is set politically year by year, so budget for it as a separate item. Regions can apply to Klimatklivet (the Climate Leap programme), but the application must be submitted and approved before the equipment is ordered.
- Energy advice for dental clinics
Example: A dental clinic that is called by a firm wanting to reclaim energy tax in return for commission is not entitled to any refund. Dentistry is a service industry. On 40,000 kWh, the energy tax is 14,400 kr a year, and the only deduction available to the clinic is 9.6 öre if it is located in one of the municipalities concerned in the north, that is 3,840 kr.
- Energy advice for care homes for the elderly
Example: A private care home in Gällivare using 400,000 kWh a year should receive the 9.6 öre deduction, 38,400 kr a year. When operations are put out to tender and a new operator takes over, the grid subscription may change holder. Check that the deduction carries over and that the energy tax shows 26.4 öre on the first invoice after the change.
- Energy advice for haulage companies
Example: A haulage company that orders chargers for the depot before Klimatklivet (the Climate Leap programme) has made a decision cannot get support for them. This applies even if the application has already been submitted. If charging comes to 200,000 kWh a year, the energy tax on it is 72,000 kr, as haulage companies are not entitled to a reduction. Include that in the calculation for the electric lorries.
- Energy advice for car dealerships
Example: A car dealer charging demo cars and customer cars on its premises has chargers for its own business, not public charging. The 2026 Klimatklivet (Climate Leap programme) call covers public charging for passenger cars at 10–50 kW, that is chargers the public can use. If the dealer charges 30,000 kWh a year, it pays 10,800 kr in energy tax on that.
- Energy advice for car repair shops
Example: Vehicle repair and servicing is normally not counted as manufacturing, even if the workshop has compressors and lifts resembling industry. A workshop using 100,000 kWh pays 36,000 kr in energy tax and is not entitled to a refund. If the company also manufactures something, for example trailers in a separate hall, that part may qualify if the electricity is metered separately.
- Energy advice for bakeries
Example: A bakery using 400,000 kWh a year, of which 300,000 kWh is in ovens, dough machines and raw material cold storage, can get back 35.4 öre per kWh on that part: 106,200 kr, and 98,200 kr after the 8,000 kr deduction. The café and shop count as sales and give no refund. Without separate metering, it is difficult to show the split.
- Energy advice for gyms & fitness centres
Example: A gym chain with sites in Örnsköldsvik and Sundsvall gets the 9.6 öre deduction only in Örnsköldsvik, because only certain municipalities in Västernorrland are covered. On a site using 250,000 kWh a year, the deduction is 24,000 kr. Check the energy tax on each site's grid invoice rather than assuming they are all the same.
- Energy advice for spas & swimming centres
Example: A swimming centre replacing a fossil-fuelled boiler for pool heating with a heat pump reduces emissions and may be eligible for Klimatklivet (the Climate Leap programme), if support is applied for before the heat pump is ordered. If the pool needs 1,000,000 kWh of heat and the heat pump delivers three times as much heat as the electricity it uses, the electricity demand is about 333,000 kWh. That equals about 120,000 kr in energy tax a year, which must be included in the calculation.
- Energy advice for camping & campsites
Example: A farm with a campsite uses 150,000 kWh in agriculture and 60,000 kWh at the campsite. The agricultural electricity can give back 35.4 öre, 53,100 kr a year. The campsite and cabin rentals give nothing, since cabin rental is expressly excluded. Without separate metering, it will be difficult to apply for the agricultural part.
- Energy advice for warehouses
Example: An industrial company's warehouse uses 500,000 kWh a year, of which 200,000 kWh goes to raw material and intermediate storage and 300,000 kWh to finished goods storage. Only the raw material and intermediate storage counts as part of the manufacturing process, which gives a refund of 70,800 kr before the 8,000 kr deduction. If the warehouse is a separate logistics company, no refund applies at all.
- Energy advice for schools & preschools
Example: A school with 15 kW of unnecessary base load during holidays and weekends, around 1,500 hours a year in total, uses 22,500 kWh unnecessarily. That equals 8,100 kr in energy tax. Schools are not entitled to a reduction, and a school that cannot deduct VAT also pays VAT on the tax. Review operating hours before every holiday.
- Energy advice for server halls & data centres
Example: The reduction for data centres only applies to electricity consumed before 1 July 2023. If you apply per year, the application for 2023 must be submitted by 31 December 2026 at the latest. A data centre that used 5,000,000 kWh in the first half of 2023 can get 38.6 öre per kWh for that electricity, 1,930,000 kr, of which 1,922,000 kr is paid out. All electricity after 30 June 2023 is taxed in full.
- Energy advice for refrigeration plants
Example: A stand-alone cold and frozen storage facility that stores goods for others is a service business and is not entitled to a refund, even if its customers are food manufacturers. If the facility is in Luleå and uses 1,500,000 kWh a year, however, the energy tax should be 9.6 öre lower, 144,000 kr a year. Check that the network company applies the deduction.
- Energy advice for churches & parishes
Example: A chapel used a few times a year and kept heated to protect its furnishings can use 20,000 kWh, that is 7,200 kr in energy tax. Churches are not entitled to a reduction, so every kWh saved has full effect. The municipality's energy and climate advice can help review the background heating before you request quotes. Read more: Churches and rarely used buildings.