Congestion tax is a government levy on vehicles entering certain zones, mainly in Stockholm and Gothenburg. The aim is to reduce congestion and improve the environment in urban areas. The tax varies depending on the time of day and is charged automatically via the Swedish Transport Agency based on registered passages.

For companies with vehicles on the road, it is important to distinguish between private and business-related journeys. According to the Swedish Tax Agency, it is the employer who is responsible for reporting and possibly taxing the private journeys made with company cars - if these are not paid privately by the driver.

The system also manages infrastructure charges.

Some key points according to the Swedish Tax Agency:

If the employer pays congestion tax for private travel by company car, this is considered a taxable benefit.
If the driver pays privately for the private passages, there is no taxation.
It is important to have documentation (e.g. driving log) that clearly shows whether journeys are business or private related.

The Swedish Tax Agency thus requires clear accounting and separation between private and business travel to avoid incorrect taxation or auditing.

Benefits of the NorthTracker digital driving record

Keeping track of all passages through congestion tax portals manually is time-consuming - especially for companies with multiple vehicles or employees. A digital driving record from NorthTracker helps you to:

Automatically record each passage and the purpose of the journey
Split congestion charge costs between private and business driving
Generate documentation that meets the requirements of the Swedish Tax Agency
Minimising the risk of incorrect benefit taxation
Save time and money through efficient administration

With NorthTracker, you get a reliable system that simplifies everyday life - and the peace of mind of always having the right documentation when checking.