Sweden: Consultation on new R&D tax incentive models aligned with OECD side by side package
Public comments due by April 23, 2026
The Ministry of Finance in March 2026 released a memorandum for public consultation proposing reforms to Sweden’s research and development (R&D) tax incentives, aligned with the OECD/G20 Inclusive Framework’s side‑by‑side package.
The memorandum presents two alternative incentive models—an increased deduction or a refundable tax credit—both limited to salary‑related R&D costs, without recommending one approach.
The proposals reflect updates required by the side‑by‑side package and its acceptance under the EU Minimum Taxation Directive.
For more information, contact a KPMG tax professional in Sweden:
Clara Fex Rytterborg | Clara.fex.rytterborg@kpmg.se