Two more gift recipients approved for the 25 percent reduction

Gifts to two more organisations now count toward the gift tax reduction. Föreningen Lilla Barnets Fond and KFUK-KFUM Sverige, both in Stockholm, are approved recipients from 26 October 2026, so money gifts to them for social aid or scientific research can enter the reduction base from that dateSkatteverket.

Approval timing decides each gift. The recipient must be approved before the gift is handed overSkatteverket, and the donor must check approval at every gift occasionSkatteverket. The organisation itself applies to Skatteverket for approval; approval runs to the end of the third year after the decision yearSvenskforfattningssamling and is withdrawn if the conditions cease to holdSvenskforfattningssamling.

Each gift must be at least 200 kronor to the same recipient at the same occasionSkatteverket, and the year's gifts must total at least 2 000 kronor across one or several approved recipientsSkatteverket. Splitting a payment creates one occasion per payment, even to the same recipientSkatteverket. Only money gifts intended to promote social hjälpverksamhet or scientific research qualifySkatteverket.

The reduction is 25 percent of the gift amountSkatteverket, up to 3 000 kronorSkatteverket, which corresponds to 12 000 kronor of gifts per year. Gifts below 2 000 kronor in a year give no reductionSkatteverket. A gift an employer makes of at least 200 kronor to an approved recipient in the employee's name also qualifies, and its value is then taxed as a salary benefit.

Give the recipient the donor's personnummerSkatteverket. Swedish and foreign approved recipients must then file kontrolluppgifter with Skatteverket for qualifying giftsSkatteverket and send the donor a notice with the same figuresSkatteverket. Those returns prefill the income return: one aggregate gift amount with each recipient's name and received amount, provided each occasion reached 200 kronorSkatteverket. An anonymous gift, a gift outside the reduction rules or an occasion below 200 kronor carries no reporting duty or possibilitySkatteverket.

When a recipient filed nothing or filed incorrectly, the donor claims correction under övriga upplysningar in the income return by naming the approved recipient and the total gift amountSkatteverket, keeping proof available on request rather than attaching itSkatteverket. A donor who does not want a prefilled reduction claims that too under övriga upplysningar.

The rules sit in 67 kap. inkomstskattelagen, lagen (2019:453) om godkännande av gåvomottagare vid skattereduktion för gåva and the kontrolluppgift rules in skatteförfarandelagen.