Sweden: Proposed changes to R&D incentive rules

Proposed changes aimed at simplifying the rules and making them more inclusive

Share
January 16, 2025

The report of the government’s special investigation into the research and development (R&D) incentive rules, which allow employers to reduce employer contributions by 20% of the salary for employees working in R&D (up to SEK 36 million per year), was delivered yesterday.

The report proposes the following changes to those rules effective January 1, 2026:

  • The requirements that a person must work at least 15 hours per month on R&D and that the work be “qualified” would be removed. Nonetheless, only employees directly involved in R&D work would qualify under the incentive regime.
  • The requirement that R&D work must be "systematic" would be removed, thus simplifying the rules and making them more inclusive. Within this framework, the requirement to use research results in development work would be replaced by a requirement that the work must involve new solutions to scientific or technical problems.

Read a January 2025 report (Swedish) prepared by the KPMG member firm in Sweden

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline