For most motor vehicles, a vehicle tax must be paid to Transportstyrelsen so that the vehicle may be used on public roads. If you are not going to use a vehicle for a long period of time, you can make an off road notification so that you do not have to pay vehicle tax or traffic insurance.
Private cars of model year 2006 or later and private cars that meet the requirements for miljöklass 2005 (Euro 5 standards), miljöklass el (environmental class electricity) and miljöklass hybrid (environmental class hybrid,) are taxed based on how much carbon dioxide they emit.
For private cars that do not meet any of the above requirements, the tax is instead based on the car's tax weight, which is its kerb weight.
The person registered as the owner of the vehicle is liable to pay the vehicle tax.