A number of new laws have been decided and will come into force as of January 1. The Ministry of Finance is responsible for most of the changes, especially in the areas of taxation and economic base amounts. Here is a selection of what will change after the turn of the year.
The Ministry of Finance
Abolished interest deduction for unsecured loans: Starting from the income year 2026, it will no longer be possible to deduct interest on loans without collateral (e.g., consumer loans and credit card debt).
Simplified 3:12 rules: A new joint model for calculating dividend allowance replaces the previous simplified and main rules. The basic amount is increased to 4 income base amounts.
Tax reduction for corporate donations: Legal entities can now receive a tax reduction for monetary donations (at least SEK 2,000) to approved recipients engaged in social aid activities or scientific research.
Increased travel expense deduction: The amount threshold for when one can start deducting for travel between home and work is raised from SEK 11,000 to SEK 15,000.
ROT deduction reverts: The temporary increase of the ROT deduction to 50% ends; the deduction returns to its regular level of 30%.
New base amounts: The government has set the price base amount and the raised price base amount at SEK 59,200 and 60,500 respectively for 2026. The income base amount is set at SEK 83,400.
Automatic exchange of crypto information: New rules take effect enabling authorities to automatically exchange information about assets in cryptocurrencies.
The Ministry of Justice
Abolished hotel permit requirement: The permit requirement to run a hotel or guesthouse is removed and replaced by a simpler notification obligation to the Police Authority.
Stricter financial reporting for housing associations: New requirements for annual reports mean that more associations must use the K3 framework, which among other things demands higher standards for documenting component depreciation and cash flow analyses.
Obligation to provide data to law enforcement: A new law enters into force making it easier for authorities to share information in order to combat organized crime.
Stricter criminal law measures: The shortest prison sentence is raised to one month; conditional release at the earliest after serving 3/4 of the sentence (to be introduced gradually starting with sentences of at least 6 years).
New cybersecurity law: Requires measures for vital societal and digital sectors (comes into force January 15, 2026).
The Ministry of Culture
New law on public broadcasting: Provisions regarding public service broadcasting are consolidated in one new, comprehensive law. This law regulates, among other things, the so-called independence and funding of SVT, SR, and UR for the new permit period 2026–2033.
Public service fee: The public service fee (which funds SVT, SR, and UR) is reduced as of January 1, 2026. However, only by SEK 94 for those paying the most.
Ministry of Social Affairs and Finance (Joint)
Lowered tax on sickness and activity compensation: The tax is lowered so that people receiving this compensation are on the same tax level as those with employment income.
Increased age limit for pensions: Certain age limits in the social insurance system are linked to the new reference age, meaning that some benefits are now affected at 67 instead of 66.
Ministry of Climate and Enterprise
Reduced energy tax on electricity: The energy tax on electricity is reduced to 41.1 öre per kilowatt hour (excluding VAT).
Abolished tax reduction for micro generation: The tax reduction of 60 öre per kWh, previously granted to individuals selling surplus electricity (e.g., from solar panels), is abolished entirely from January 1, 2026.
Tighter requirements on refrigeration systems: The Environmental Protection Agency’s new regulations for the service and maintenance of cooling and heat pump systems come into force, with stricter bans on servicing certain types of systems.
Ministry of Employment
Suspension of state employees: Authorities are given expanded opportunities to suspend employees during ongoing labor law investigations or during the notice period.
Job bonus: A new tax-free job bonus is introduced for those moving from long-term financial support to employment.