On 11 June 2026 the Swedish Government submitted a draft bill expanding the R&D tax deduction (FoU-avdrag) and the expert tax relief, with changes proposed to take effect 1 January 2027. The tax-free share of an expert's salary rises from 25% to 30%, Swedish citizens become eligible, the 'difficult-to-recruit' skills test and the R&D 15-hour monthly rule are scrapped, and the relief period is recast as 84 calendar months.
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Sweden's June 2026 bill boosts R&D deduction and expert tax relief (25% to 30%)
Why this matters for founders
Founders planning to recruit senior or foreign specialists in 2027 can budget for a larger take-home boost (30% tax-free) and easier qualification, and smaller R&D-heavy teams should revisit FoU-avdrag on employer social contributions once the simpler definitions apply.
Source: EY Sweden
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