Electricity tax and tax categories

Products and rates

Electricity tax

The taxes included in your electricity bill are the electricity tax and value-added tax, which the DSO, such as Caruna, will collect at the same time as the electricity distribution rates. The electricity tax makes up roughly 30% of the total in your electricity bill.

Tax categories

Our customers are automatically placed in electricity tax category 1, unless they have told us otherwise.

Companies must contact the Tax Administration to find out whether their operations are entitled to tax category 2. Tax category 2 is meant for industrial companies and the growing of commercial greenhouse crops that comply with the Act on excise duty on electricity. If the Tax Administration has confirmed that you are entitled to the lower tax category 2, please inform us in writing.

Electricity tax as from 1 July 2018

Tax category 1: 2.79372 cents/kWh (incl. VAT at 24%)
Tax category 2: 0.87172 cents/kWh (incl. VAT at 24%)

More information on electricity taxation can be found on the Tax Administration’s website.