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DevelopingResponsible: Skatteverket (Swedish Tax Agency)

Research and development (R&D) deduction

Lower employer contributions for staff working on research and development.

Quick check: does this apply to you?

Answer yes or no on each line. Nothing is saved.

  • You have employees working on research or development

What affects the decision

  • How much of their working time is research or development
  • That the work meets Skatteverket’s requirements

What to do

  1. Read the rules and current amounts at Skatteverket (Swedish Tax Agency).
  2. Document who works on R&D and how much time they spend.
  3. The deduction is made in the employer declaration to Skatteverket.
  4. Allow for processing time and don’t count on the money before you have a decision.

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