Skip to main content

Sweden: Proposed amendments to tonnage tax system

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

May 22, 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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline