Ebba Perman Borg
Partner
Stockholm
Newsletter
New tax rules for 2026
by Ebba Perman Borg
Published:
Several new tax rules and regulatory changes took effect at the turn of the year. Key measures include a reduction in electricity energy tax, alongside higher taxes on nicotine, tobacco, natural gas, and waste. The ROT deduction returns to 30%, certain age thresholds are raised from 66 to 67 in line with the new benchmark retirement age, and the minimum threshold for travel expense deductions is increased. Below are selected legislative changes which entered into force on 1 January 2026.
- Changed 3:12 rules: The tax rules for shares in closely held companies has been changed, with a revised dividend allowance calculation and shorter qualification periods. Some provisions apply from the 2026 tax year (tax filing in 2027), while others will enter into force later.
- Interest expense deductions: From the 2026 tax year, individuals may only deduct interest expenses on loans that meet security requirements. Previously, deductions were available for both secured and unsecured loans.
- Changed application for the “växa” support: Employers must, from the turn of the year, pay full employer social security contributions upfront and subsequently apply retroactively to the Swedish Tax Agency for a refund.
- Reporting requirements for crypto transactions (DAC 8): A new law implementing DAC 8 into Swedish law introduces mandatory reporting obligations for crypto-asset service providers, platform operators, and other participants active in the crypto market.
- Changes to the K2 and K3 accounting frameworks: New rules governing the preparation of annual accounts apply to financial years beginning after 31 December 2025. The amendments clarify the distinction between K2 and K3, introduce new disclosure requirements, simplify rules for small companies using K2, and raise reporting standards for companies applying K3.
- Tax credit for corporate donations: Legal entities will be entitled to a tax credit for cash donations to approved charitable organisations engaged in social welfare or scientific research. Eligible donations must amount to at least SEK 2,000 per occasion and are capped at SEK 800,000 per calendar year.
- Higher property tax on wind power plants: The property tax rate for wind turbines is increased from 0.2% to 0.5% of the assessed value.
