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Sweden: Consultation on new R&D tax incentive models aligned with OECD side by side package

Public comments due by April 23, 2026

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april 9, 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

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