Sweden proposes major changes to the Expert Tax Relief regime

The Swedish Government has presented a new legislative proposal, published on 11 June 2026, to reform Sweden's Expert Tax Relief rules as part of a broader package of tax incentives for research and development. The proposal includes the removal of certain requirements and a simplification of key eligibility criteria, which is expected to be welcomed by employers seeking to attract international talent, as well as by individuals considering relocation to Sweden. If adopted, the changes are proposed to enter into force on 1 January 2027. 

What is changing? 

One of the most significant proposed changes concerns how long the relief can be used. 

Under the current rules, the tax relief is available for up to seven years from the employee's arrival in Sweden, regardless of whether the individual remains in Sweden during that entire period or not. 

The proposal introduces a much more flexible approach: An individual who spends part of the seven-year period outside of Sweden could potentially pause and later resume work in Sweden and benefit from the Expert Tax Relief. This would be a significant improvement for globally mobile employees, where international assignments, relocations and group-internal moves are common.

Other proposed changes include: 

• The tax-free portion of the compensation is increased from 25% to 30%. This would make the relief more valuable to both employees and employers, as the portion exempted from taxation is also excluded from the basis for Swedish employer social security contributions.
  
  
• The salary threshold is adjusted by linking it to the Income Base Amount instead of the Price Base Amount. This aligns more closely with salary development rather than the general price inflation.
  
  
• When filing an application based on the expertise criterion, the requirement to demonstrate significant recruitment difficulties in Sweden is abolished. This should simplify the application process and make applications less dependent on recruitment documentation.
  
  
• The requirement that the individual must not be a Swedish citizen is removed. This will be relevant for Swedish citizens who have lived and worked abroad for longer periods and later return to Sweden for a qualified role. 
  
  
• The criterion that the individual must not have been resident or permanently stayed in Sweden before the work in Sweden begins is to be extended from five to seven years. While several requirements are being relaxed, this particular one would become stricter.
  
  
• The requirement that the individual must not intend to stay in Sweden for longer than seven years is removed. This is a practical change, as it avoids the need to assess a person's long-term intention at the time of application.
  
  
• The application deadline is to be extended from three to six months. This gives employers and employees more time to prepare the application and all supporting documentation. 
  
  

Why does this matter?

If adopted, the proposed changes would make Sweden's Expert Tax Relief regime more flexible, generous and accessible. In practice, this could contribute to making Sweden a more attractive destination for internationally mobile specialists, researchers, executives and other key employees. For employers, the proposal may also simplify the planning of international assignments and reduce some of the administrative uncertainty and burden associated with the current rules. 

At the same time, the conditions will still need to be assessed carefully, particularly in relation to prior residence in Sweden, the timing of the application and whether the relevant employment and remuneration requirements are fulfilled. 

If the expert tax relief regime may be relevant for you or your employees, do not hesitate to reach out to Aspia’s Expatriate Advisory Team.