Stadsmissioner added to approved gift-recipient list

Private individuals who give money to charity can claim a tax reduction for gifts to Riksföreningen Sveriges StadsmissionerSkatteverketSkatteverket (organisation number 802439-9704, Stockholm), which Skatteverket has added to the list of godkända gåvomottagareSvenskforfattningssamling with approval from 15 October 2026. Gifts to the organisation now count toward the gift tax reduction, provided every other condition is met. The organisation also appears in the page's second list of previously approved recipients.

The conditions are unchanged. The recipient must already be approved when the gift is made, and the donor must verify that at each gift occasion. Each gift must be at least 200 kronor to the same recipient on the same occasion, total gifts for the year must reach at least 2,000 kronor, and the gift must be money intended to promote social welfare work or scientific research — with the purpose stated to the recipient no later than the gift occasion. The reduction is 25 per cent of the gift amountSkatteverket, capped at 3,000 kronor per year, corresponding to 12,000 kronor in gifts.

Only private individuals qualify: they must turn 18 no later than 31 December of the gift year and pay tax in Sweden on all their income, wherever earned. The reduction is set against municipal and state income tax, state property tax and municipal property charge in a fixed order, so it requires enough tax to absorb it. Gifts made anonymously, gifts under 200 kronor per occasion, and gifts by a deceased person's estate or in a will do not qualify; an employer's gift of at least 200 kronor in the employee's name counts as a taxable salary benefit instead.

In practice nothing needs to be filed: recipients that know the donor's personal identity number report the gifts to Skatteverket, and the total appears pre-filled in the income tax return. A missing or wrong report is corrected under övriga upplysningar by naming the approved recipient and the total gift amount, with documentation kept available on request. An approval runs from the decision date for three years after that year and can be renewed; if it is revoked, it still protects a donor who verified approval at the gift occasion.

The legal basis is lagen (2019:453) om godkännande av gåvomottagare vid skattereduktion för gåva.