Background & Purpose

The shipping industry faces tough international competition. To help Swedish shipping companies stay strong, the government proposed updating the tonnage tax system, which calculates taxes based on a ship's size rather than actual profit.

The Decision

The parliament approved the government's proposal to expand the tonnage tax system, making it easier for shipping companies to operate and manage their finances.

Does this affect you?

  • Shipping companies: These companies benefit from a more flexible tax system that allows for better financial planning and increased competitiveness.
  • Special shipping operators: Operators within niche shipping sectors are now included in the tonnage tax system, providing them with more predictable tax conditions.

In Practice

  • The tonnage tax system now covers more types of special shipping activities.
  • Shipping companies get more freedom to lease out their ships without crews.
  • The rules for which ships qualify for the tax system have been updated.
  • Companies get more generous terms for using over-depreciation funds to manage their finances.
  • The rules are now better aligned with EU guidelines for state support.