Finland, Sweden, Norway and Estonia, measure by measure. EU-wide rules are listed once. National and regional or local rules are shown side by side, each with its status, effective date and source.
Measures
Finland
Sweden
Norway
Estonia
EU-wide / supranational
8
8
0
8
National
3
2
1
0
Regional / local
0
0
0
0
Total
11
10
1
8
Coverage last reviewed
2026-09-24
2026-09-24
not yet re-reviewed
not yet re-reviewed
Up to 7 countries at a time. A zero means no measure was found in this compilation, not that none exists.
What was checked, per country
Finland (2026-09-24): Electricity Tax Act and Energy Efficiency Act read on Finlex: the data-centre class II rate is repealed from 1 Jul 2026 (override applied); EED disclosure (§29f) and waste-heat duty (§29e) added.
Sweden (2026-09-24): Energy Tax Act and riksdagen documents checked: repeal of the data-centre tax relief (1 Jul 2023) confirmed; EED disclosure law SFS 2025:570 added. No municipal rules found.
EU-wide / supranational (shared)
These apply to the selected EU countries (Finland, Sweden and Estonia), not to Norway.
Measure
Type · category
Status
Effective
Applies to
Source
Commission Delegated Regulation (EU) 2024/1364: common EU data-centre rating scheme (phase 1)
Mandates reporting of installed IT power, energy, PUE, ERF/waste-heat, WUE and renewable share via the European DC database; first round 15 Sep 2024, then annual.
Fixes the exact KPIs and data a ≥500 kW site must submit to the European database each year (first round 15 Sep 2024). It sets no performance threshold.
Energy Efficiency Directive (EU) 2023/1791: data centre monitoring & reporting (Art. 12)
DCs >=500 kW must annually report energy, power/water use, PUE, waste-heat reuse and renewable share. In force 10 Oct 2023; transposition by 11 Oct 2025.
Sites with ≥500 kW of installed IT power must report energy use, PUE, water, waste-heat reuse and renewable share every year to the European data-centre database. A reporting duty, with no EU-level PUE ceiling.
Ecodesign Regulation (EU) 2019/424: servers & data storage
Minimum PSU efficiency/power factor, idle-power limits, active-state efficiency, plus material-efficiency and info requirements (secure erase, firmware updates, dismantling).
Applies to the servers and storage products installed, not to the building: equipment sold in the EU must meet PSU-efficiency, idle-power and material-efficiency requirements.
HFC quota phase-down, bans/use-restrictions on high-GWP F-gases in refrigeration/AC, leak checks, recovery and reporting, pushing DCs to low-GWP/natural refrigerants.
Phases down high-GWP refrigerants used in cooling. Drives chiller/refrigerant choices and retrofit of existing plant.
Renewable Energy Directive III (RED III) 2023/2413
Higher renewable shares, faster permitting, heating & cooling sector targets and district-heating integration that can value DC waste heat.
Sets binding national renewable targets for member states, not duties on an individual site; indirectly eases PPAs, permitting and district-heating outlets for waste heat.
CSRD companies report Taxonomy-aligned turnover/capex/opex; DC alignment hinges on energy-efficiency criteria (EU Code of Conduct/CEN-CENELEC).
No direct duty on the site: operators that report under CSRD disclose how much of their activity is taxonomy-aligned, which for data centres hinges on following the EU Code of Conduct on data-centre energy efficiency. Matters mainly for green financing.
Reduced electricity excise (tax class II) for qualifying data centres meeting the size and waste-heat utilisation conditions.
No longer available from 1 July 2026: Act 1352/2025 repeals the data-centre class II rate (§4a) and its waste-heat (ERE) condition, so Finnish data centres move to the ordinary electricity tax rate.
Vero (Finnish Tax Administration) / Laki 1260/1996 sahkon valmisteverosta · source
Energiatehokkuuslaki §29f – Data-centre information duty (≥500 kW)
reportingsustainability reporting
In force · effective 2024
≥500 kW installed IT power; region published by 31 Dec 2024 and updated by 15 May of the year after any change. Act 846/2024 in force 30 Dec 2024; defence and civil-protection exemptions.
The owner or operator of a data centre with at least 500 kW installed IT power must publish the region (maakunta) where it is located on its website, on top of reporting to the EU database.
Energiavirasto (Energy Authority) / Ministry of Economic Affairs and Employment · source
Energiatehokkuuslaki §29e – Data-centre waste-heat use obligation (>1 MW)
regulationheat reusein friction index
Phased · effective 2026
Total power >1 MW; CBA also required for new or significantly refurbished sites; first CBA notice to Energiavirasto by 31 Dec 2027.
A Finnish data centre over 1 MW must use its waste heat; an existing site that uses none must prove infeasibility with a cost-benefit analysis notified to the Energy Authority, first by 31 Dec 2027.
Energiavirasto / Ministry of Economic Affairs and Employment · source
Sweden2
Reduced electricity tax for data centres (abolished 1 July 2023)
tax relieftax
Repealed · effective 2017
Historic benefit: energy tax on electricity cut to ~0.6 ore/kWh (near EU minimum) vs the full rate for qualifying DCs >=0.1 MW; REPEALED 1 Jul 2023 (full rate now applies).
No longer available: since 1 July 2023 data centres pay the full energy tax on electricity, which raised running costs compared with 2017–2023.
Skatteverket / Riksdag (Lag 1994:1776 om skatt pa energi) · source
Lag (2025:570) om offentliggörande av information om datacenters energiprestanda
reportingsustainability reporting
In force · effective 2025
Installed IT power demand ≥500 kW; annual reporting under Delegated Reg. 2024/1364; exemptions for security-sensitive, defence and crisis-preparedness uses. Issued 28 May 2025; in force 1 July 2025 per Prop. 2024/25:131.
Owners or managers of data centres with at least 500 kW installed IT demand must report energy-performance data to the EU database every year; the supervisory authority can inspect and issue orders backed by fines.
Klimat- och näringslivsdepartementet; supervisory authority designated by the government · source
Norway1
Reduced electricity excise (elavgift) for data centres - abolished from 2023
tax relieftax
Repealed · effective 2016
Reduced el-avgift (0.60 ore/kWh in 2026 vs ordinary 7.13 ore/kWh) is now limited to industry/mining and similar activities; data centres no longer qualify (repealed 2023).
No longer available: data centres now pay the ordinary electricity duty instead of the reduced industrial rate, which raised running costs.
Research compilation, not legal advice. Re-check each measure's status with the cited authority. Some scope and status labels have been corrected from the source compilation (for example, municipal rules that were tagged national, and voluntary pacts that were shown as in force).