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Government proposes a 200% deduction for specified R&D payroll costs
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
By Taxxa AI OyPublished 21 August 2026
The government’s consultation draft published on 17 August 2026 proposes an optional deduction equal to 200% of certain payroll costs for research and development personnel. It would operate in the business-income tax calculation. The summary describes specified staff costs, rather than a deduction for all expenditure labelled R&D.Regeringen
The proposed scope refers to research or development as defined in Act 2023:747 on the special employer-contribution deduction for R&D personnel. The government proposes commencement on 1 January 2027. Businesses should track the legislative process and examine the qualifying costs before relying on the proposal in their forecasts.Regeringen
Map potentially qualifying personnel costs and follow the legislative proposal before incorporating the deduction into tax calculations.