Proposed changes aimed at simplifying the rules and making them more inclusive
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:
Read a January 2025 report (Swedish) prepared by the KPMG member firm in Sweden