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R&D Payroll Tax Reduction (FoU-avdrag)

R&D Payroll Tax Reduction (FoU-avdrag)

Provides Swedish employer contribution relief through Skatteverket for companies with qualifying innovation staff.

OpenSkatteverket (Swedish Tax Agency)Sweden
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About

FoU-avdrag is Sweden's statutory research-and-development payroll tax reduction, administered by Skatteverket (the Swedish Tax Agency) under the Ministry of Finance. The mechanism allows employers conducting qualified research and development activities to reduce their employer social-contribution payments (arbetsgivaravgift) for R&D personnel. The reduction is claimed automatically through the mo…

What this grant funds

Statutory Swedish employer payroll tax reduction on social contributions for qualifying R&D personnel, claimed automatically via monthly payroll filing with no competitive application.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Rolling
Next deadlineiThe next date applications are due. Rolling means you can apply any time.Rolling
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
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Eligibility criteria

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Last verified: 24 Jul 2026Source: www.skatteverket.se