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All rule changes

Decided, not yet in forceFrom · Forskarskattenämnden · Checked

Sweden: expert tax salary level 89,400 SEK for work starting in 2027

For work that starts in 2027, the salary route to the expert tax relief needs monthly pay above 89,400 SEK: 1.5 times the 2027 price base amount of 59,600 SEK. For work starting in 2026 the level is 88,800 SEK.

Who it affects

EmployersAgenciesEmployees

What to do

  • Check offers for hires starting in 2027 against 89,400 SEK a month.
  • Apply to Forskarskattenämnden within three months of the start date.

The figures

BeforeFrom the change
Expert tax relief salary level88,800 SEK/month89,400 SEK/month

Official documents

Informational only. This guide is not legal advice. Always verify requirements with official government sources before acting. Facts checked 16 October 2026. About this information