Two organisations added to the approved gift-recipient list

Two organisations have been added to Skatteverket's list of approved gift recipientsSkatteverket, both approved from 31 August 2026Skatteverket: Droginformation för alla, organisationsnummer 857206-8701, in Göteborg, and RFSL Ungdom, organisationsnummer 802409-6318, in Stockholm.

Approval has to precede the gift. A giver is obliged to check at every gift occasion that the recipient is approved by Skatteverket, and the list is updated continuously as organisations apply. Gifts to these two therefore qualify from 31 August 2026, not for anything given earlier in the yearSkatteverket.

The reduction itself is 25 per cent of the gift amount, capped at SEK 3,000 a year, which corresponds to gifts of SEK 12,000. Only money gifts intended to promote social assistance work or scientific research qualify, at least SEK 200 to the same recipient at one gift occasion and at least SEK 2,000 over the year, to one or several approved recipients. Costs connected with a gift may not be included in the gift basis.

Collection is automatic if the giver hands over their personnummer. Approved recipients, Swedish and foreign alike, must file kontrolluppgifter with Skatteverket for qualifying gifts and send the giver a message with the same information, and those returns become the pre-filled basis in the income tax return, listing each recipient and the amount received where the gift occasion reached SEK 200. A gift given anonymously leaves the recipient neither obliged nor able to file, and a gift below SEK 200 per occasion falls outside the rules; a giver who does not want a kontrolluppgift has those routes. Where a kontrolluppgift is missing or wrong, the correction goes under övriga upplysningar in the return, with the recipient's name and the total amount, and no documents need to be sent in — though the giver must be able to produce them if Skatteverket asks. A gift an employer makes in the employee's name of at least SEK 200 to an approved recipient is a taxable benefit, and the employee can then claim the reduction on the amount taken up as income.

The framework is the skattereduktion för gåvor as set out on Skatteverket's page for private individuals, with the list of approved recipients kept there.