Changes to Tax Subsidies for Solar Panels and Microproduction of Renewable Electricity
Lower tax reduction for solar panels and abolished tax reduction for micro-generation of electricity
What's at stake: A reduction would lower the state's cost of stimulating solar-panel installations, which have already grown strongly, but it would also reduce households' financial incentive to invest in solar panels and micro-generation of electricity, which critics warn risks slowing the expansion of renewable power.
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 the tax reduction for installing solar panels should be lowered to the level that applied before 2023 and the tax reduction for micro-generation of renewable electricity abolished, or whether the current, higher subsidy levels should be kept.
Yes Yes — the committee proposal
The committee shares the government's assessment that demand for solar panels no longer needs to be stimulated to the same extent as before, since the number of installations has grown strongly and exceeded 250,000 by the end of 2023, and therefore supports lowering the tax reduction to the level that applied before 2023 and abolishing the tax reduction for micro-generation of renewable electricity.
No No — the reservations
Reservation 1 (V, C, MP)
The reservation holds that the government's proposal should be rejected. Solar power is a highly sustainable source of energy that can be scaled up quickly, and rooftop solar panels are an effective way for private individuals to contribute to overall energy supply. The reservation points out that the government's own proposal reduces households' financial incentive to invest in solar panels, which sits poorly with the government's rhetoric about expanding fossil-free electricity production and pursuing an ambitious climate policy.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
V–
S–
MP–
C–
L–
KD–
M–
SD–
YesNoAbstainAbsent
What do the votes mean here?
Yes The committee proposal: adopting the government's legislative proposal and rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 1 by V, C, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The plan's stance / Actual vote
AI
Vote
Confidence
Evidence
Vown reservation
–
No 0/19/0/5
S
–
Yes 92/0/0/14
MPown reservation
–
No 0/15/0/3
Cown reservation
–
No 0/20/0/4
L
–
Yes 12/0/0/4
KD
–
Yes 16/0/0/3
M
–
Yes 59/0/0/9
SD
–
Yes 62/0/0/10
Committee proposal
Parliament adopts the government's proposed
1. act amending the Income Tax Act (1999:1229),
2. act amending the Tax Procedures Act (2011:1244),
3. act amending the Act (2020:1066) on procedures for tax reduction for installation of green technology.
Thereby parliament approves proposition 2024/25:109 points 1-3 and rejects the motions
2024/25:3357 by Ilona Szatmári Waldau et al. (V),
2024/25:3374 by Anders Ådahl et al. (C), and
2024/25:3382 by Annika Hirvonen et al. (MP).
Original (Swedish)
Riksdagen antar regeringens förslag till
1. lag om ändring i inkomstskattelagen (1999:1229),
2. lag om ändring i skatteförfarandelagen (2011:1244),
3. lag om ändring i lagen (2020:1066) om förfarandet vid skattereduktion för installation av grön teknik.
Därmed bifaller riksdagen proposition 2024/25:109 punkterna 1-3 och avslår motionerna
2024/25:3357 av Ilona Szatmári Waldau m.fl. (V),
2024/25:3374 av Anders Ådahl m.fl. (C) och
2024/25:3382 av Annika Hirvonen m.fl. (MP).
Riksdag decision: Parliament approved the government's proposal to reduce the subsidy rate for solar panel installation from 20 to 15 percent within the framework of green technology. The proposal also means that the tax reduction for microproduction of renewable electricity is abolished. Special tax rules have applied to those who produce renewable electricity by, for example, installing solar panels on their property and supplying electricity to the power grid.
The number of solar panel installations has increased significantly in recent years. Parliament shares the government's assessment that there is no longer a need to stimulate demand for solar panels to the same extent, and that the tax reduction for microproduction of renewable electricity should be removed.
The reduced subsidy rate for solar panel installation comes into effect on 1 July 2025. The proposal to abolish the tax reduction for microproduction of renewable electricity comes into effect on 1 January 2026.
Counter-proposals
The counter-proposal wants parliament to reject proposals for reduced tax subsidies for solar cells. (V, C, MP) — Reservation 1
Motion 2024/25:3357 — med anledning av prop. 2024/25:109 Förändrade skattesubventioner för solceller och mikroproduktion av el av Ilona Szatmári Waldau m.fl. (V)
Motion 2024/25:3374 — med anledning av prop. 2024/25:109 Förändrade skattesubventioner för solceller och mikroproduktion av el av Anders Ådahl m.fl. (C)
Motion 2024/25:3382 — med anledning av prop. 2024/25:109 Förändrade skattesubventioner för solceller och mikroproduktion av el av Annika Hirvonen m.fl. (MP)
Proposition 2024/25:109 — Förändrade skattesubventioner för solceller och mikroproduktion av el