Background & Purpose

To encourage more companies to invest in research and development in Sweden, the government wanted to make it cheaper for employers to hire experts in these fields.

Proposals & Debate

The government proposed raising the maximum total deduction for employer contributions from 600,000 SEK to 1.5 million SEK per month.

The Decision

Following a parliamentary vote where the majority of parties said yes, the rules for tax deductions for research and development staff were expanded.

Does this affect you?

  • Research and development companies: Higher monthly tax deductions of up to 1.5 million SEK for hiring research and development personnel.
  • Researchers and developers: Increased company incentives to hire and retain staff within research and development in Sweden.

In Practice

  • Employers can deduct higher amounts for staff working with research or development.
  • The maximum monthly deduction limit increases from 600,000 SEK to 1.5 million SEK per company.
  • The limit for reductions on the general payroll fee is raised correspondingly.
  • Companies with a qualifying salary base of at least 15 million SEK can receive maximum reductions.