Sweden: Proposed expansion of deductions for R&D, sponsorship expenses
Proposed to become effective January 1, 2027
The Ministry of Finance and Ministry of Education and Research on June 11, 2026, published a proposal to broaden eligibility for the R&D deduction, simplify qualifying conditions, and increase the tax-exempt portion of eligible foreign experts’ salaries from 25% to 30%. The changes are proposed to become effective on January 1, 2027.
In addition, the Ministry of Finance on June 18, 2026, published a legislative referral proposing an expanded tax deduction for sponsorship and similar expenses incurred to improve or maintain a business’s reputation. The proposal excludes expenses related to entertainment, political activities, and religious activities, and the amendments are proposed to become effective January 1, 2027.
For more information, contact a KPMG tax professional in Sweden:
Clara Fex Rytterborg | clara.fex.rytterborg@kpmg.se