Sweden Gazettes Law Amending Specified Individual Income Tax Deductions

The Swedish Official Gazette Dec. 3 published Law No. SFS 2025:1376, amending income tax provisions on specific deductions for tax years beginning after Dec. 31, 2025. The law includes measures setting the schedules for: 1) special amounts added to the basic deduction for taxpayers who reach age 66 at the beginning of the tax year; 2) the earned income tax deduction for taxpayers who have not reached age 66 at the beginning of the tax year; and 3) the tax deduction for sickness and activity compensation for both resident and non-resident taxpayers, with a minimum tax reduction set at 4.5 ...