Sweden remains one of Europe’s most stable and transparent business environments. At the same time, operating a company in Sweden requires close attention to regulatory and tax changes, which often take effect in stages throughout the year.
In 2026, several important legislative amendments will impact tax planning, employer obligations, accounting rules and VAT. For international founders and EU companies operating in Sweden, understanding these changes is essential to stay compliant and avoid unexpected costs.
This guide summarises the most relevant Swedish legislative changes in 2026 and explains what they mean in practice for companies.
Overview of legislative changes affecting businesses in Sweden in 2026
Swedish regulatory changes typically enter into force on fixed dates during the year. In 2026, key amendments take effect from 1 January, 1 April, 1 June and 1 July.
These changes affect:
corporate taxation and deductions
employer contributions and payroll
VAT rates in specific sectors
accounting standards (K2 and K3)
transparency and reporting obligations
Changes from 1 January 2026
New rules on deduction of interest expenses in Sweden
From the income year 2026, companies may deduct interest expenses only for loans that meet specific collateral requirements. Previously, interest deductions were allowed for both secured and unsecured loans.
This change has a direct impact on:
internal group financing
shareholder loans
acquisition financing
refinancing structures
Companies with existing loan arrangements should review whether their financing structure still qualifies for interest deductions under the new rules.
Practical impact: interest expense planning becomes more restrictive, and incorrect deductions may lead to tax reassessments.
New application process for Växa support
From January 2026, companies applying for Växa support must use a new process.
Instead of ticking boxes in the employer’s tax return, employers must:
submit the employer tax return as usual, and
apply for a refund of employer contributions via the Växa support e-service, available from mid-January 2026.
This change affects growing companies hiring their first employees and relying on employer contribution relief.
Simplifications of the 3:12 rules for closely held companies in Sweden
The Swedish Parliament has adopted amendments to the 3:12 rules, which govern taxation of dividends and capital gains in closely held companies.
Key changes include:
revised calculation of the threshold amount
shortened holding and waiting periods
simplified application in certain cases
Some rules apply from the income year 2026, meaning they affect tax returns filed in 2027, while other provisions take effect later.
For owner-managed Swedish ABs, this impacts dividend planning and long-term exit strategies.
Amendments to K2 and K3 accounting regulations
New accounting rules apply to financial years beginning after 31 December 2025, meaning they fully affect reporting in 2026.
Key changes include:
a clearer distinction between K2 and K3
simplified rules for small companies using K2
higher requirements for fair presentation under K3
mandatory transition to K3 for companies that grow in size, complexity or group structure
Companies currently using K2 should assess whether they still qualify or need to transition to K3.
Proposed tax reduction for corporate donations in Sweden
From 1 January 2026, legal entities may receive a tax reduction for monetary gifts to approved non-profit organisations engaged in social assistance or scientific research.
Conditions include:
minimum donation of SEK 2,000 per payment
maximum of SEK 800,000 per calendar year
applies only to monetary gifts
This introduces new tax planning opportunities for companies with CSR or foundation strategies.
Changes from 1 April 2026
Temporarily reduced employer contributions for young employees in Sweden
From 1 April 2026 to 30 September 2027, employer contributions for employees aged 19–23 will be temporarily reduced by one third, up to SEK 2,700 per month per employee.
This measure is intended to stimulate youth employment and directly affects payroll cost planning for employers.
Temporary reduction of VAT on food
VAT on food is temporarily reduced from 12% to 6% from 1 April 2026 until 31 December 2027.
This change primarily affects:
restaurants and catering
food producers
grocery retailers
Businesses must ensure correct VAT rates are applied in accounting systems from the effective date.
Improved regulations on forest taxation
New rules allow:
deferral of taxation on certain compensation payments for up to ten years
introduction of a compensation fund for nature conservation land
extended forest deduction rights to EEA properties
removal of interest tax on forest account funds
These changes are relevant for companies and sole traders operating in forestry or land management.
Changes from 1 June 2026
New pay transparency rules for all employers in Sweden
The EU Pay Transparency Directive will be implemented into Swedish law by June 2026.
All employers must:
provide clear salary information to job applicants
explain criteria for pay setting and promotion
Companies with more than 100 employees must also:
report pay differences
conduct salary mapping
disclose salary structures
The Equality Ombudsman (DO) is proposed as the supervisory authority.
This introduces new compliance and reporting obligations, especially for international employers unfamiliar with Swedish labour transparency standards.
Changes from 1 July 2026
Reduced VAT for dance events
VAT on access to dance events will be reduced from 25% to 6%, aligning it with other cultural events.
Permanent tax exemption for workplace charging and extended fuel deductions
From July 2026:
tax exemption for charging electric vehicles at the workplace becomes permanent
extended rights to deduct fuel expenses for business travel are introduced in certain cases
These measures support the transition to fossil-free transport and affect company car and mobility policies.
What these changes mean for international companies in Sweden
For international founders and EU companies, the 2026 amendments highlight one reality:
doing business in Sweden requires continuous compliance monitoring.
Many changes affect:
tax calculations
payroll and employer reporting
accounting framework selection
VAT rate application
internal policies and documentation
Missing or misapplying new rules can lead to penalties, reassessments or reputational risk.
How 1Office Sweden helps companies stay compliant
1Office Sweden supports international and Swedish companies with:
tax compliance and advisory
payroll and employer reporting
VAT setup and monitoring
accounting under K2 and K3
year-end reporting and regulatory updates
By working with a local expert team, companies can focus on growth while ensuring all regulatory obligations are met.
Conclusion: staying ahead of Swedish regulatory changes in 2026
Sweden continues to offer a predictable and business-friendly environment, but regulatory updates in 2026 introduce meaningful changes across taxation, accounting, employment and VAT.
For companies operating in Sweden, especially those managed remotely, proactive planning and local expertise are essential.
If you want to ensure your Swedish company is prepared for 2026, 1Office Sweden can support you with clear guidance and ongoing compliance management.
Contact 1Office Sweden for a consultation.
