Country | Year Adopted | Rate | Annual Revenue | Observations |
| Denmark | 1992 | $9-$18 |
|
Gasoline, natural gas, and biofuels exempt. Aviation, shipping, and refinery gas exempt. 50% rebate for larger businesses.
|
| Finland | 1990 | $8 + 21¢/
gjoule |
|
Industry raw materials and fuel for planes and certain vessels exempt.
60/40 carbon/energy content.
|
| Netherlands | 1990 | $16.4 + 91¢/giga-joule |
|
Full rate not phased in until 1998. 50/50 carbon/energy content.
|
| Norway | 1991 | $15-$47 |
|
Coal used in industry exempt.
|
| Sweden | 1991 | $27-55 |
|
Effective 7/1/96, industry pays 50% of full rate. Uses other than heating or motor fuels and fuel for ships, planes, train locomotives, and electricity generation exempt.
|