2025-03-262024/25:SkU9 · p.16SkUTaxation
Taxation of Sexual Services
Taxation of income from selling sexual services
What's at stake: The decision affects people in prostitution, who under current rules must declare and pay tax on payments received when they are subjected to the purchase of sex, with a risk of instead becoming subject to tax-crime investigations. The issue concerns avoiding financially punishing victims for crimes committed against them, while the government has judged that tax exemption could increase the risk of exploitation.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether income from selling sexual services should be exempt from taxation, or whether the current principle that all income is taxable should continue to apply to this income too, despite the purchase of sex being criminalised.
Yes Yes — the committee proposal
The committee notes that the law contains no exemption from the obligation to declare and pay tax on income from selling sexual services. The committee shares the motions' view that work against prostitution and trafficking is important, but points out that the government has already analysed the pros and cons of tax exemption and found that such a measure risks increasing the exploitation of people in prostitution. The government has therefore chosen not to pursue tax exemption but continues to work on other measures against prostitution. The committee rejects the motions calling for tax exemption and a review of taxation.
No No — the reservations
Reservation 24 (S, V, C, MP)
The reservation (S, V, C, MP) points out that buying sex has been criminalised since 1999 and that victims in practice risk being prosecuted for tax offences over payments received during an act of buying sex. Referring to an earlier inquiry on an exit programme that proposed a review of taxation, the reservation calls for the government to promptly carry out a broad review of the issue, aiming to stop the exploitation of people in prostitution, and to change the tax rules if needed.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 24 by S, V, C, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/20/0/4 | follows the plan | confidence: high | derived |
| S | No | No 0/93/0/13 | follows the plan | confidence: medium | not addressed |
| MP | No | No 0/16/0/2 | follows the plan | confidence: medium | derived |
| C | No | No 0/20/0/4 | follows the plan | confidence: low | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | not addressed |
| KD | No | Yes 17/0/0/2 | departs from the plan | confidence: medium | derived |
| M | No | Yes 60/0/0/8 | departs from the plan | confidence: low | not addressed |
| SD | No | Yes 62/0/0/10 | departs from the plan | confidence: low | not addressed |
Committee proposal
The Riksdag rejects the motions 2024/25:1921 by Ilona Szatmári Waldau et al. (V) motion 17, 2024/25:3157 by Helena Vilhelmsson et al. (C) motion 28 and 2024/25:3190 by Niklas Karlsson et al. (S) motion 26.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:1921 av Ilona Szatmári Waldau m.fl. (V) yrkande 17, 2024/25:3157 av Helena Vilhelmsson m.fl. (C) yrkande 28 och 2024/25:3190 av Niklas Karlsson m.fl. (S) yrkande 26.
Riksdag decision: The Riksdag rejected approximately 140 proposals concerning income tax on individuals contained in motions submitted during the general motion period 2024. The Riksdag refers primarily to previous decisions, ongoing legislative work, and existing legislation in the field. The motions address, among other things, income taxation regarding job tax deductions, tax reduction for sickness and activity benefits, home renovation and household service deductions, and various tax reforms.
Counter-proposals
- The counter-proposal wants to implement a fair tax cut for ordinary people that includes more earned incomes than the existing job tax deduction. (S, V, C, MP) — Reservation 24
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The plan states that trade in women's bodies through sex purchase must cease and that the exploited shall be met with respect, not punished.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan states that trade in women's bodies through sex purchase must cease and that the exploited shall be met with respect, not punished. That the person exploited in sex purchase risks prosecution for tax fraud for the payment contradicts this, and a prompt review of taxation with the goal of stopping the exploitation follows from the plan's commitment. The tax issue is not explicitly dealt with.
Original (Swedish)
Planen slår fast att handeln med kvinnors kroppar genom sexköp måste upphöra och att den utsatta ska mötas med respekt, inte straffas. Att den som utnyttjats i sexköp riskerar åtal för skattebrott för betalningen strider mot det, och en skyndsam översyn av beskattningen med målet att stoppa exploateringen följer av planens åtagande. Skattefrågan är inte uttryckligen behandlad.
- trade in bodies must ceasedecisive»kvinnors frigörelse och rätt till sina kroppar« (party programme ↗)“women's liberation and the right to their bodies”
- targeted work against sex purchase»de olika uttryck det tar sig, som sexköp och hedersförtryck.« (party programme ↗)“the various forms it takes, such as sex purchase and honour-based oppression.”
- the exploited are treated with respect»de behöver och behandlas med respekt.« (party programme ↗)“they need and shall be treated with respect.”
- strong action against sexual harassment»I ett tryggt samhälle tar vi krafttag mot våld, hedersförtryck och sexuella kränkningar mot kvinnor, barn och hbtqi-personer.« (2022 manifesto ↗)“In a secure society we take strong action against violence, honour-based oppression and sexual harassment against women, children and LGBTQI people.”
The plan requires action against sexual crimes and men's violence against women and rests on the party taking the side of those with less power.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires action against sexual crimes and men's violence against women and rests on the party taking the side of those with less power. Quickly reviewing the taxation of income from sexual services, with the goal of stopping the exploitation of people in prostitution, serves the same purpose as the plan's commitment. The tax question as such is not addressed in the plan, so the assessment is derived.
Original (Swedish)
Planen kräver krafttag mot sexualbrott och mäns våld mot kvinnor och vilar på att partiet tar parti för den som har mindre makt. Att skyndsamt se över beskattningen av inkomster från sexuella tjänster, med målet att stoppa exploateringen av personer i prostitution, tjänar samma syfte som planens åtagande. Skattefrågan som sådan är inte behandlad i planen, så bedömningen härleds.
- against sexual crimes and exploitationdecisive»Krafttag för att stoppa hedersrelaterat våld, sexualbrott och mäns våld mot kvinnor.« (2022 manifesto ↗)“Action to stop honour-based violence, sexual crimes and men's violence against women.”
- take the side of the vulnerable»Socialdemokratins uppgift är att ta parti för den som har mindre makt.« (party programme ↗)“The task of Social Democracy is to take the side of those with less power.”
- feminist basic view»Med denna grundsyn är socialdemokratin ett feministiskt parti.« (party programme ↗)“With this basic view, Social Democracy is a feminist party.”
The election manifesto establishes that prostitution does not constitute consent to sex, that consent cannot be bought, and that women who have broken free from destructive relationships shall get their lives back.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto establishes that prostitution does not constitute consent to sex, that consent cannot be bought, and that women who have broken free from destructive relationships shall get their lives back. That someone subjected to sexual exploitation risks prosecution for tax fraud for money received contradicts that view. A prompt review of the taxation is therefore supported.
Original (Swedish)
Valmanifestet slår fast att prostitution inte innebär samtycke till sex, att samtycke inte kan köpas och att kvinnor som brutit sig loss ur destruktiva relationer ska få sina liv tillbaka. Att den som utsatts för sexköp riskerar åtal för skattebrott för de pengar hon fått strider mot den synen. En skyndsam översyn av beskattningen stöds därför.
- prostitution is exploitationdecisive»skärpa samtyckeslagen så att det blir tydligt att prostitution inte innebär samtycke till sex.« (2022 manifesto ↗)“strengthen the consent law so that it is clear that prostitution does not constitute consent to sex.”
- consent cannot be bought»Samtycke kan inte köpas.« (2022 manifesto ↗)“Consent cannot be bought.”
- redress for victims»Kvinnor som brutit sig loss från destruktiva relationer ska få sina liv tillbaka.« (2022 manifesto ↗)“Women who have broken free from destructive relationships shall get their lives back.”
- protection instead of sanction»Vi vill också se stöd och skydd för barn och vuxna som utsatts för psykiskt och fysiskt våld samt professionell behandling av våldsutövarna.« (party programme ↗)“We also want to see support and protection for children and adults subjected to psychological and physical violence and professional treatment of the perpetrators.”
The party programme wants to see a society free from human trafficking and prostitution and combat all structures that oppress people, and the election manifesto that those who have been subjected to crime shall receive redress and better support.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme wants to see a society free from human trafficking and prostitution and combat all structures that oppress people, and the election manifesto that those who have been subjected to crime shall receive redress and better support. A review that prevents people in prostitution from practically being punished for payment they were forced to receive is in line with this. Tax rules are not addressed in the plan, which is why the position is derived.
Original (Swedish)
Partiprogrammet vill se ett samhälle fritt från människohandel och prostitution och bekämpa alla strukturer som förtrycker människor, och valmanifestet att den som utsatts för brott ska få upprättelse och bättre stöd. En översyn som hindrar att personer i prostitution i praktiken straffas för den betalning de tvingats ta emot ligger i linje med detta. Skattereglerna berörs inte i planen, varför ställningstagandet är härlett.
- society free from prostitutiondecisive»vill se ett samhälle fritt från våld i hemmet, människohandel och prostitution.« (party programme ↗)“wants to see a society free from domestic violence, human trafficking and prostitution.”
- victim perspective strengthened»Brottsofferperspektivet måste stärkas. Den som utsatts för brott ska få upprättelse och bättre stöd.« (2022 manifesto ↗)“The victim perspective must be strengthened. Those who have been subjected to crime shall receive redress and better support.”
- combat oppressive structures»Vi bekämpar alla strukturer, formella och informella, som förtrycker eller diskriminerar människor.« (party programme ↗)“We combat all structures, formal and informal, that oppress or discriminate against people.”
- legislation tested against integrityweak support»All lagstiftning bör prövas mot dess påverkan på människors personliga integritet.« (party programme ↗)“All legislation should be tested against its impact on people's personal integrity.”
flags: citat_svagt
The plan establishes that prostituted persons shall get protection and support to move on and can be given crime victim status, while efforts shall be directed towards demand and the sex buyer.
Plan documents: party programme
Reasoning and quotes
The plan establishes that prostituted persons shall get protection and support to move on and can be given crime victim status, while efforts shall be directed towards demand and the sex buyer. That the vulnerable in practice risks prosecution for tax crime conflicts with that order, so the counter-proposal's demand for a prompt review of taxation follows from the plan. The plan does not take explicit position on tax rules as such.
Original (Swedish)
Planen slår fast att prostituerade ska få skydd och stöd att gå vidare och kunna ges brottsofferstatus, medan insatserna ska riktas mot efterfrågan och sexköparen. Att den utsatta i praktiken riskerar åtal för skattebrott strider mot den ordningen, varför motförslagets krav på en skyndsam översyn av beskattningen följer av planen. Planen tar inte uttrycklig ställning till skattereglerna som sådana.
- crime victim status for vulnerabledecisive»Prostituerade ska få skydd och stöd att gå vidare och kunna ges brottsofferstatus.« (party programme ↗)“Prostituted persons shall get protection and support to move on and can be given crime victim status.”
- efforts against demand»Den viktigaste insatsen är att få bort efterfrågan.« (party programme ↗)“The most important effort is to eliminate demand.”
- prostitution as human trafficking»gränslösa organiserade människohandeln.« (party programme ↗)“borderless organized human trafficking.”
- ban on sex purchase»Det ska vara förbjudet att köpa sexuella handlingar.« (party programme ↗)“It shall be forbidden to buy sexual services.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan establishes that no human being may be used as a means and that sexualised human trafficking should be combated with force, and that solidarity particularly encompasses those at risk.
Plan documents: party programme
Reasoning and quotes
The plan establishes that no human being may be used as a means and that sexualised human trafficking should be combated with force, and that solidarity particularly encompasses those at risk. The tax system should also be transparent and ethically legitimate. To promptly review taxation so that those exploited through sexual purchasing are not punished for tax crimes follows from these commitments.
Original (Swedish)
Planen slår fast att ingen människa får användas som ett medel och att den sexualiserade slavhandeln ska motarbetas med kraft, samt att solidariteten särskilt omfattar de utsatta. Skattesystemet ska dessutom vara transparent och etiskt legitimt. Att skyndsamt se över beskattningen så att utsatta för sexköp inte straffas för skattebrott följer av dessa åtaganden.
- humans never a meansdecisive»Ingen annan människa får äga henne eller på ett kränkande sätt använda« (party programme ↗)“No other human being may own her or in an offensive way use”
- combat sexual human trafficking»EU ska nyttjas för att med kraft motarbeta den sexualiserade slavhandeln med kvinnor och barn.« (party programme ↗)“The EU should be used to forcefully combat sexualised human trafficking of women and children.”
- ethically legitimate tax system»Strävan måste därför vara att skattesystemet är transparent« (party programme ↗)“The goal must therefore be that the tax system is transparent”
- solidarity with the vulnerable»Solidaritetsprincipen motiverar oss att ta gemensamt ansvar för alla människor« (party programme ↗)“The principle of solidarity motivates us to take collective responsibility for all people”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan does not address taxation of sexual services.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address taxation of sexual services. Its closest principle is that the legal system must always stand on the side of crime victims and that the victim perspective must weigh heavily in criminal policy. That a person exploited in prostitution risks prosecution for tax crimes contradicts that principle, which is why a swift review appears consistent with the plan.
Original (Swedish)
Planen behandlar inte beskattningen av sexuella tjänster. Dess närmast liggande princip är att rättssamhället alltid ska stå på brottsoffrets sida och att brottsofferperspektivet ska väga tungt i kriminalpolitiken. Att den som utnyttjats i prostitution riskerar åtal för skattebrott står i strid med den principen, varför en skyndsam översyn framstår som förenlig med planen.
- the crime victim at the centredecisive»Rättssamhället måste alltid stå på brottsoffrets sida.« (2022 manifesto ↗)“The legal system must always stand on the side of crime victims.”
- victim perspective»Brottsoffrens perspektiv är viktigt i kriminalpolitiken.« (party programme ↗)“The perspective of crime victims is important in criminal policy.”
- no oppression on grounds of gender»Ett fritt samhälle får heller aldrig acceptera förtryck på grund av kön,« (party programme ↗)“A free society can never accept oppression on the basis of gender,”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
Taxation of income from sexual services is not addressed in the documents.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
Taxation of income from sexual services is not addressed in the documents. The closest principle is that policy shall be designed based on the victim's best interests and not the perpetrator's, and that the victim's position shall be strengthened. To review rules that in practice risk making the vulnerable party a tax criminal, with the purpose of stopping exploitation, follows from that principle.
Original (Swedish)
Beskattning av inkomster från sexuella tjänster berörs inte i dokumenten. Närmast liggande princip är att politiken ska utformas utifrån brottsoffrets bästa och inte gärningsmannens, och att brottsoffrets ställning ska stärkas. Att se över regler som i praktiken riskerar att göra den utsatta till skattebrottsling, i syfte att stoppa exploatering, följer av den principen.
- victim firstdecisive»Utformningen av politiken måste ske utifrån brottsoffrets bästa, inte gärningsmannen.« (2022 manifesto ↗)“The design of policy must be based on the victim's best interests, not the perpetrator's.”
- support for victims»Stärka brottsoffrets ställning och öka stödet till brottsoffer« (2022 manifesto ↗)“Strengthen the victim's position and increase support for victims”
- equality before the law»lika inför lagen är en av rättsstatens viktigaste principer« (party programme ↗)“equal before the law is one of the rule of law's most important principles”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
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Sources and documents
- The committee report on riksdagen.se (2024/25:SkU9)
- Committee report full text (HC01SkU9)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1002 — Avdragsrätt för pensionssparande för den med tjänstepension under del av året av Rickard Nordin (C)
- Motion 2024/25:1143 — Donationer till kultursektorn av Magnus Berntsson (KD)
- Motion 2024/25:1145 — Utveckling av avdragsgilla gåvor av Mikael Oscarsson (KD)
- Motion 2024/25:1149 — Förtydligande av skattelagstiftningen i fråga om styrelsearvoden av Charlotte Nordström (M)
- Motion 2024/25:1187 — Möjliggörande av skattereduktion för gåvor till kulturen av Niels Paarup-Petersen (C)
- Motion 2024/25:1200 — En fungerande arbetsmarknad i hela Öresundsområdet av Niels Paarup-Petersen (C)
- Motion 2024/25:1206 — Införande av ett blått avdrag av Niels Paarup-Petersen (C)
- Motion 2024/25:1250 — Begränsning av rot- och rutavdrag av Louise Thunström (S)
- Motion 2024/25:1253 — Reformering av skattesystemet av Louise Thunström och Jessica Rodén (båda S)
- Motion 2024/25:1257 — Mer rättvisa skatter för att stärka försvaret och trygga välfärden av Dzenan Cisija (S)
- Motion 2024/25:1350 — Skatteförfarande och folkbokföring av Per Söderlund m.fl. (SD)
- Motion 2024/25:1353 — Inkomstbeskattning av Per Söderlund m.fl. (SD)
- Motion 2024/25:1387 — Finansiering inom bostads- och fastighetsområdet av Mikael Eskilandersson m.fl. (SD)
- Motion 2024/25:1420 — Politik för ett starkt och oberoende civilsamhälle av Jonas Andersson m.fl. (SD)
- Motion 2024/25:143 — Återinförande av avdragsrätten för fackavgift av Arber Gashi (S)
- Motion 2024/25:1455 — Nästa generation företagare av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1460 — Kapitalförsörjning och riskkapital av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1464 — En tillväxtorienterad politik för industrilandet Sverige av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1476 — Skattereformer för företagande och tillväxt av Christian Carlsson (KD)
- Motion 2024/25:1555 — Utredning av förutsättningarna för att utöka rotavdraget av Ingemar Kihlström (KD)
Source: The Swedish Parliament