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Sweden: Proposed enhancements to tonnage taxation system

Proposed to apply to tax years beginning after December 31, 2026.

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January 16, 2026

The Ministry of Finance on November 20, 2025, issued a referring bill proposing enhancements to Sweden's tonnage taxation system to boost competitiveness in the shipping industry.

The proposal expands the regime to include certain special shipping activities, adjusts criteria for qualifying vessels, and aligns with EU State aid guidelines.

The amendments are proposed to become effective on July 20, 2026, and apply to tax years beginning after December 31, 2026.


For more information, contact a KPMG tax professional in Sweden:

Clara Fex Rytterborg | Clara.fex.rytterborg@kpmg.se

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