Sweden: Proposed amendments to tonnage tax system
Proposed to apply for tax years beginning after December 31, 2026
The government of Sweden in April 2026 published a bill proposing amendments to the national tonnage tax regime that would:
- Extend the tonnage tax system to certain special shipping activities
- Relax conditions for qualifying vessels
- Allow broader bareboat chartering within tonnage‑taxed operations
The proposal would remove the international traffic requirement and replace it with an international competition test, lower gross tonnage thresholds for special shipping, and align the regime with European Commission state aid guidelines, with changes proposed to apply for 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