In a lagradsremiss published June 11, 2026, the Swedish government proposes scrapping the rule that an employee must work at least 15 hours/month on R&D to qualify for the FoU-avdrag (reduced employer social contributions), and expanding the definitions of research and development so the relief is easier to apply. It also raises the tax-exempt share of salary under the expert-tax (expertskatt) regime from 25% to 30%. The changes are proposed to enter into force on January 1, 2027.
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Sweden proposes to broaden R&D employer-fee relief (FoU-avdrag) and expert tax from 2027
Why this matters for founders
A Swedish tech or deeptech founder who employs engineers/researchers should map which staff and salary costs would newly qualify under the broadened FoU definition and the dropped 15h/month threshold, since it cuts employer social contributions on R&D payroll from 2027; startups recruiting foreign specialists gain from the higher 30% expert-tax exemption.
Source: Regeringen.se
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