Sweden’s Ministry of Finance has opened a public consultation on proposed R&D personnel tax incentives under Memorandum No. Fi2026/00105, seeking input from 57 organisations on staffing cost-based measures and alignment with OECD Pillar Two rules. Responses are due by 23 April 2026.
Sweden’s Ministry of Finance (MoF) has launched a public consultation under Memorandum No. Fi2026/00105 on proposed tax incentives for research and development (R&D) personnel costs and its interaction with OECD Pillar Two rules on 24 February 2026.
The proposals aim to provide the incentive as either an increased cost deduction or a refundable tax credit, limited to expenses for salaries, fees, benefits, and other compensation for R&D personnel. The memorandum also examines alignment with the new substance-based tax incentive rules under the OECD’s Side-by-Side Package, adopted on 5 January 2026.
The government is seeking input on a new system based on staffing costs for scientific advancement, while also addressing how international tax regulations might impact these domestic policies. A diverse group of 57 organisations, including universities, government agencies, and industry trade groups, have been invited to submit their evaluations. Participants must provide their responses by April 2026 in specific digital formats to ensure public accessibility and ease of processing.
The consultation will remain open until 23 April 2026.
Earlier, Sweden’s Finance Minister received a report outlining two alternative tax schemes aimed at encouraging domestic R&D, including a super-deduction and a refundable tax credit, with implementation proposed from January 2027.
