On August 17, 2026 the Swedish government submitted a lagradsremiss (referral to the Council on Legislation) proposing a new voluntary R&D tax incentive: an elevated cost deduction of 200 percent of certain salary costs for staff working on research or development, in the business-income category. It is proposed to take effect on January 1, 2027. A parallel June 11, 2026 proposal also removes the old 15-hours-per-month R&D-deduction rule (keeping only the 50-percent-of-work-time test) and raises the expert-tax salary exemption from 25 percent to 30 percent.
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Sweden proposes new 200% R&D salary-cost tax deduction from Jan 1, 2027
Why this matters for founders
R&D-heavy founders should identify which engineer and researcher salaries would qualify and factor the extra 200 percent deduction into 2027 hiring and budget plans, while documenting that qualifying staff spend at least 50 percent of their time on research or development.
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