Two more approved recipients qualify gifts for the 25% tax reduction

Donors who give money to support social aid work or scientific researchSkatteverket can reduce their tax by 25 per cent of the gift amountSkatteverket, up to 3,000 kronor per yearSkatteverket. From 11 November 2026 that reduction also covers gifts to two more recipientsSkatteverket: Kvinnojouren MOA in Eskilstuna (818000-8008) and Röda Korset Region Stockholm (802548-1683). Both now appear in Skatteverket's register of approved gift recipientsSkatteverket with 2026-11-11 as the approval dateSkatteverket, so gifts handed over from that day onward count toward the reductionSkatteverket.

The decisive point for any donor is timing. A gift qualifies only if the recipient is approved at the moment it is givenSkatteverket, and the donor is obliged to check that approval at every single gift occasion. A gift made to either organisation before 2026-11-11 therefore does not countSkatteverket, even if the donor gives to the same organisation again later. Organisations apply for approval themselves; approval generally runs to the end of the third year after the decision year and can then be renewed.

The monetary thresholds are unchanged. Each individual gift must be at least 200 kronor to enter the calculation baseSkatteverket, and splitting one payment into several instalments makes each instalment its own gift occasion. Total gifts during the year must reach at least 2,000 kronor before any reduction is grantedSkatteverket. The 3,000-kronor ceiling corresponds to gifts of 12,000 kronor in a year; gifts above that yearly total give no additional reduction. Costs connected with making the gift do not count toward the base.

Only cash gifts given for social hjälpverksamhet or scientific research qualifySkatteverket. Aid work can be financial or consist of support and care, for example for people with mental disabilities, asylum seekers or socially vulnerable persons. The donor must tell the recipient which purpose the gift is for no later than the gift occasion, so the recipient can decide whether the gift belongs in the reduction base and keep it separate from other gifts. The recipient then files a control statement with Skatteverket, which is why the donor hands over their personal identity number; the aggregate gift amount arrives pre-filled in the income tax return. A donor who gives anonymously receives no control statement, since statements are filed only for known donors who have given their personal identity number — but that donor can still request the reduction in the tax return itself under 67 kap. 23 § inkomstskattelagen (1999:1229). Gifts below 200 kronor per occasion, and gifts for purposes outside the social-aid-or-research rules, never enter the reduction base.

Only private individuals can receive the reduction. The donor must turn 18 no later than 31 December of the gift year, pay tax in Sweden on all income wherever earned, and have enough tax to offset the reduction against, after municipal and state income tax, state property tax and municipal property charge in a fixed order. The estate of a deceased person can claim the reduction for a gift the deceased made before death, but gifts made by the estate itself or through a will do not qualify. A gift an employer makes to an approved recipient in an employee's name of at least 200 kronor counts as a taxable salary benefit and can still support a reduction.

Legal basis: 67 kap. 20-26 §§ inkomstskattelagen (1999:1229) on the gift reduction and lagen (2019:453) om godkännande av gåvomottagare vid skattereduktion för gåva on recipient approval.