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Sweden: Draft legislation introducing payroll tax super deduction for R&D salary costs submitted to Council on Legislation (Lagrådet)

Proposed to be effective January 1, 2027

August 21, 2026

The government submitted to the Council on Legislation (Lagrådet) draft legislation that would introduce a research and development (R&D) super deduction when calculating employer social security contributions and general payroll tax, equal to 200% of certain salary costs for personnel engaged in R&D within the European Economic Area (EEA).

The new super deduction is proposed to be effective January 1, 2027.

Whether the government actually submits the bill will depend on the results of the election of the new Parliament in September 2026.

Read an August 2026 report prepared by the KPMG member firm in Sweden

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