Factsheet: Energy Tax

This act introduces a tax on energy consumption. Tax privileges for heating from renewable sources. All renewable energy generation technologies are eligible for tax exemption. Renewable energy sources other than biomass and biogas are not physical sources (fuels) used for generation of heating, so they are not covered under the energy tax. Biomass and biogas is explicitly excluded from the tax (Chapter 7 § 3 Act No. 1994:1776).