{"id":1071,"date":"2026-02-18T15:02:54","date_gmt":"2026-02-18T15:02:54","guid":{"rendered":"https:\/\/leyton.majjane.agency\/se\/insights\/articles\/new-tax-incentives-for-research-and-development\/"},"modified":"2026-02-18T15:02:54","modified_gmt":"2026-02-18T15:02:54","slug":"new-tax-incentives-for-research-and-development","status":"publish","type":"article","link":"https:\/\/leyton.com\/se\/en\/insights\/articles\/new-tax-incentives-for-research-and-development\/","title":{"rendered":"New tax incentives for research and development"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Two proposals have been presented<\/mark><\/h2>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">The government appointed investigator recently presented the final report SOU 2026:1, which contains two alternatives for new tax incentives for research and development (R&#038;D). The aim is to make it more attractive for companies to conduct R&#038;D activities in Sweden and thereby stimulate innovation and technological development. The alternative that is being taken forward is proposed to come into force on January 1, 2027, and will complement the current R&#038;D tax credit.<\/p>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">The two proposals are:\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">  1 . An increased cost deduction<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">  2 . A refundable tax credit<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Proposal 1: Increased cost deduction<\/mark><\/h2>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">This option would allow companies to deduct an additional 200% of their R&#038;D-related costs from their taxable surplus.\u00a0This gives a total cost deduction of 300%. Costs for salaries, fees, benefits, and other compensation for work to people working with R&#038;D are covered by the deduction, which applies to everyone who conducts business activities, regardless of company form. The deduction is handled in connection with income taxation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Proposal 2: Refundable tax credit<\/mark><\/h2>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">The second option gives companies the right to a tax credit corresponding to 20% of the company&#8217;s expenses for salaries, fees, benefits, and other remuneration for work performed by persons engaged in research or development.\u00a0The reduction is deducted from state and municipal income tax as well as state property tax and municipal property tax, and is available to anyone conducting business in Sweden. The portion of the reduction that cannot be used to reduce tax is paid to the company as a tax credit.\u00a0Such a tax credit shall be tax-free.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-primary-color\">Our assessment<\/mark><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Leyton Group&#8217;s market-leading experience of similar incentives in several EU and OECD countries shows that both proposed models have advantages and disadvantages.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Leyton Sweden views the proposals positively as important steps toward a stronger innovation climate, where new tax incentives can create better conditions for companies to invest in research and development. In addition, we welcome a greater focus on simplification and increased predictability for individual companies.\u00a0\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the same time, two important challenges remain. The first is that the Swedish Tax Agency&#8217;s application must be consistent. The second \u2013 and even more important \u2013 is the interpretation of the definition of research and development, which a previous government investigation (SOU 2025:3) has already found to be very unclear for both companies and the Swedish Tax Agency. This interpretation problem will burden the new incentive, regardless of which alternative is chosen. It is therefore in everyone&#8217;s interest that a clear definition is established and applied uniformly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the next article, we analyze the practical consequences for companies and share our experience of daily contact with the Swedish Tax Agency in R&#038;D matters.\u00a0\u00a0<\/p>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>Two proposals have been presented The government appointed investigator recently presented the final report SOU 2026:1, which contains two alternatives for new tax incentives for research and development (R&#038;D). The aim is to make it more attractive for companies to conduct R&#038;D activities in Sweden and thereby stimulate innovation and technological development. The alternative that [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":1072,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[105],"tags":[119],"expertise":[66],"class_list":["post-1071","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rd-expertis","tag-research-and-development","expertise-rd"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>New tax incentives for research and development - Leyton Sweden<\/title>\n<meta name=\"description\" content=\"FoU, Skatteavdrag,l\u00e4kemedelsindustrin\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/se\/en\/insights\/articles\/new-tax-incentives-for-research-and-development\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New tax incentives for research and development\" \/>\n<meta property=\"og:description\" content=\"FoU, Skatteavdrag,l\u00e4kemedelsindustrin\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/se\/en\/insights\/articles\/new-tax-incentives-for-research-and-development\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Sweden\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/13\/files\/2026\/02\/leyton-new-tax-incentives-for-r-and-d.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"683\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/se\\\/en\\\/insights\\\/articles\\\/new-tax-incentives-for-research-and-development\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/se\\\/en\\\/insights\\\/articles\\\/new-tax-incentives-for-research-and-development\\\/\",\"name\":\"New tax incentives for research and development - 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