The strategic stockpile fee included in the electricity tax will increase from 1 April 2026
From 1 April 2026, the strategic stockpile fee will increase by 0.09036 cents per kilowatt-hour (incl. 25.5% VAT). The increase excluding VAT is 0.072 cents per kilowatt hour. The energy tax component will remain unchanged.
The electricity tax consists of energy tax and the strategic stockpile fee, both of which Caruna forwards in full to the state.
Electricity tax from 1 April 2026 (incl. 25.5% VAT)
Tax category 1: 2.917875 c/kWh (until 31 March 2026: 2.827515 c/kWh)
Tax category 2: 0.169425 c/kWh (until 31 March 2026: 0.079065 c/kWh)
Most households automatically fall under tax category 1. Tax category 2 may only be applied for by companies operating in certain sectors, such as industry or professional greenhouse cultivation.
What is the strategic stockpile fee and what does it cover?
The strategic stockpile fee is part of the electricity tax, and the electricity tax is collected on the electricity distribution company’s invoice. The entire amount is forwarded to the state. The electricity tax is charged based on consumption.
The strategic stockpile fee ensures that society’s critical functions (such as electricity supply) continue to operate even under exceptional circumstances. The fee finances, for example, the maintenance of reserve stocks and contingency planning.
Questions and answers
Why is the electricity tax increasing?
The Finnish government has justified the change by the need to safeguard the security of supply fund at a time when revenue from fuels is decreasing and funding needs are growing. The strategic stockpile fee is not a price increase by Caruna. The fee is charged as part of the electricity tax defined by the government, and its level is the same for all electricity customers in Finland.
Who is affected by the change?
The change affects all electricity users, regardless of distribution company.
What is the amount of the strategic stockpile fee from 1 April 2026?
The strategic stockpile fee will rise from 0.013 cents per kilowatt hour (VAT 0%) to 0.085 cents per kilowatt hour (VAT 0%) in both tax category 1 and tax category 2.
What does the strategic stockpile fee finance?
The strategic stockpile fee finances Finland’s security of supply and its development. It covers, for example, the maintenance of reserve stocks and contingency planning.