From January 1, 2026, Swedish companies can claim a tax reduction for gifts to approved social-aid or scientific-research recipients, equal to the donation times the 20.6% corporate tax rate and capped at SEK 164,800 per year (up to SEK 800,000 in donations). The donated amount is not taxed as a dividend among the company's direct or indirect shareholders, and no withholding tax applies to qualifying gifts.
Sweden 2026: companies get a tax reduction for charitable donations
A founder-owner can route company charitable giving through the AB to cut corporate tax by up to SEK 164,800 a year without triggering personal dividend tax on the amount. Confirm the recipient is on Skatteverket's approved-recipient list before donating.
Source: Setterwalls
More that helps you.
Brazil excludes Simples Nacional firms from automatic IBS/CBS split-payment in 2027
Resolution CGSN No. 190/2026 (published 10 August 2026) and Decree No. 12,955/2026 confirm that when split payment begins in 2027 its first stage reaches only buyers under the regu…
Sweden softens director tax liability: 2-month grace period from June 30, 2026
New rules on skatterättsligt företrädaransvar (tax representative liability) entered into force on June 30, 2026, after Riksdagen approved prop. 2025/26 on May 6, 2026. A company r…
NZ Budget 2026: unpaid shareholder loans taxed as income after a company winds up
Under Budget 2026 (announced 28 May 2026 by Revenue Minister Simon Watts), six months after a company is liquidated or removed from the Companies Register, any outstanding loans it…
Sweden 2026: companies can claim tax reduction for charity gifts, up to SEK 164,800
From calendar year 2026, Swedish legal persons (companies) can claim a tax reduction of 20.6% on cash gifts to Skatteverket-approved non-profits working in social assistance or sci…
Get briefs like this tuned to you.
In the app, Founder Briefs are personalized to your country, industry and stage, and you can save the ones that matter.
See plans →