R&D Payroll Tax Reduction (FoU-avdrag)
Supports the FoU-avdrag is Sweden's statutory payroll tax reduction, administered by Skatteverket under the Ministry of Finance.
FoU-avdrag is Sweden's statutory R&D payroll tax reduction, administered by Skatteverket under the Ministry of Finance. Employers conducting qualified research and development may reduce their employer social-contribution (arbetsgivaravgift) payments for R&D personnel by a fixed percentage, claimed automatically through the monthly payroll-tax filing. This is a tax credit mechanism, not a competitive grant. There are no application deadlines, selection committees, award amounts, or scoring criteria.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.