2023-11-292023/24:SkU8 · p.2SkUTaxation

Method for indexing the threshold for state income tax

What's at stake: The choice of indexing method affects how quickly the threshold rises over time and therefore how many wage earners will start paying state income tax in the future, as well as how predictable tax levels are for households with incomes near the threshold.

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 threshold for state income tax should continue to be indexed using the current method (price trends plus two percentage points), or whether a new method that follows average wage growth should be introduced instead.

Yes Yes — the committee proposal

The committee notes that the threshold for state income tax is already raised by two percentage points above inflation each year, as a standardised compensation for rising real wages. The committee therefore sees no reason to change the indexing method and rejects the motion.

No No — the reservations

Reservation 1 (C)

The reservation (C) wants the indexing method to instead follow the average wage growth of the previous year, as calculated by the National Mediation Office (Medlingsinstitutet). The reservation points out that the government's pause of the statutory inflation adjustment already amounts to a tax increase of up to 20,000 kronor for more than a million households, and wants a wage-linked method going forward to soften such effects and protect the tax brackets against what it calls continued arbitrariness.

Summarised from the committee report. Party labels in the summary come from the report, not from the vote.

VSMPCLKDMSD
YesNoAbstainAbsent

What do the votes mean here?

Yes The committee proposal: rejecting the motions (keeping things as they are).

No Backing the counter-proposal: reservation 1 by C.

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.

PlanVoteConfidenceEvidence
VYesYes 20/0/0/4follows the planconfidence: mediumnot addressed
SYesYes 93/0/0/14follows the planconfidence: mediumnot addressed
MPYesYes 15/0/0/3follows the planconfidence: mediumderived
Cown reservationNoNo 0/21/0/3follows the planconfidence: highderived
LNoYes 13/0/0/3departs from the planconfidence: mediumderived
KDNoYes 16/0/0/3departs from the planconfidence: mediumnot addressed
MNoYes 59/0/0/9departs from the planconfidence: mediumderived
SDNoYes 63/0/0/9departs from the planconfidence: mediumnot addressed

Committee proposal

The Parliament rejects motion 2023/24:2764 by Helena Lindahl et al. (C).

Original (Swedish)

Riksdagen avslår motion 2023/24:2764 av Helena Lindahl m.fl. (C).

Riksdag decision: There will be no indexing of the threshold for levy of state income tax on taxable earned income for the tax year 2024. The threshold is proposed to amount to SEK 598,500. The Parliament says yes to the government's proposal.

Counter-proposals

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.

VVänsterpartietYesYesfollows the plannot addressed

The plan's decisive commitment is a tax reform with increased taxation of capital and higher tax on the highest incomes, and that tax cuts have drained welfare of hundreds of billions.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan's decisive commitment is a tax reform with increased taxation of capital and higher tax on the highest incomes, and that tax cuts have drained welfare of hundreds of billions. Locking the adjustment of tax brackets to wage development would automatically limit the state income tax for those with the highest incomes and is therefore rejected, even though the plan values ordinary wage earners' tax level. The plan says nothing about the current adjustment method that the committee refers to.

Original (Swedish)

Planens avgörande åtagande är en skattereform med ökad beskattning av kapital och högre skatt på de högsta inkomsterna, och att skattesänkningar har dränerat välfärden på hundratals miljarder. Att låsa uppräkningen av skiktgränsen till löneutvecklingen skulle automatiskt begränsa den statliga inkomstskatten för dem med de högsta inkomsterna och avvisas därför, även om planen värnar vanliga löntagares skattenivå. Planen säger inget om den nuvarande uppräkningsmetoden som utskottet hänvisar till.

  • higher tax on high incomesdecisive»ökad beskattning av kapital och högre skatt på de högsta« (party programme ↗)“increased taxation of capital and higher tax on the highest”
  • tax cuts drain welfare»De massiva skattesänkningar som genomförts av högerpartier och socialdemokrater under många år har resulterat i att det nu finns 350 miljarder mindre per år till välfärden än 1990.« (2022 manifesto ↗)“The massive tax cuts implemented by right-wing parties and social democrats over many years have resulted in there now being 350 billion less per year for welfare than in 1990.”
  • no to tax cuts for a few»Vänsterpartiet tycker att det är viktigare med en arbetstidsförkortning som kommer alla till del än sänkta skatter för ett fåtal.« (2022 manifesto ↗)“The Left Party thinks it is more important with a working time reduction that reaches everyone than tax cuts for a few.”
  • secure funding of welfare»Skattesystemet ska utformas så att finansieringen av den offentliga« (party programme ↗)“The tax system shall be designed so that the funding of the public”
SSocialdemokraternaYesYesfollows the plannot addressed

The plan's decisive commitment is that the main purpose of taxes is to finance welfare, that they shall be progressive and levied according to ability to pay, and that large tax cuts make it impossible to increase welfare resources.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan's decisive commitment is that the main purpose of taxes is to finance welfare, that they shall be progressive and levied according to ability to pay, and that large tax cuts make it impossible to increase welfare resources. An indexation of tax bracket thresholds linked to wage development builds in continuous tax reductions at the top of the tax scale and thereby undermines the financing. The plan therefore does not support the counter-proposal's requirement.

Original (Swedish)

Planens avgörande åtagande är att skatternas huvuduppgift är att finansiera välfärden, att de ska vara progressiva och tas ut efter bärkraft, och att stora skattesänkningar omöjliggör ökade välfärdsresurser. En uppräkning av skiktgränsen kopplad till löneutvecklingen bygger in fortlöpande skattelättnader i toppen av skatteskalan och urholkar därmed finansieringen. Planen stöder alltså inte motförslagets krav.

  • progressive taxationdecisive»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay”
  • no to large tax cuts»Stora skattesänkningar omöjliggör det.« (2022 manifesto ↗)“Large tax cuts make it impossible.”
  • welfare before tax cuts»En avgörande fråga i höstens val är om vi ska fortsätta öka resurserna till välfärden, eller om stora skattesänkningar ska gå före.« (2022 manifesto ↗)“A decisive question in the autumn election is whether we shall continue to increase resources to welfare, or whether large tax cuts shall come first.”
  • tax finances welfare»Skattesystemets viktigaste uppgift är att finansiera vår välfärd och nödvändiga« (party programme ↗)“The tax system's most important task is to finance our welfare and necessary”

Worldstate weighed in: High inflation (CPI 6.5 percent) — sharpens the plan's requirement for cautious fiscal policy and for welfare financing to be protected before automatic tax reductions

MPMiljöpartietYesYesfollows the planderived

The plan's redistributive commitment is that those with the most money shall contribute more and that those who are well-off contribute more than those with small margins, while those with the fewest resources shall pay lower taxes.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's redistributive commitment is that those with the most money shall contribute more and that those who are well-off contribute more than those with small margins, while those with the fewest resources shall pay lower taxes. An indexing of the tax bracket tied to wage development would permanently lower taxes at the top of the tax scale. The counter-proposal's demand therefore goes against the plan.

Original (Swedish)

Planens fördelningspolitiska åtagande är att de med mest pengar ska bidra mer och att den som har det gott ställt bidrar mer än den med små marginaler, medan de med minst resurser ska få lägre skatt. En uppräkning av skiktgränsen knuten till löneutvecklingen skulle varaktigt sänka skatten i toppen av skatteskalan. Motförslagets krav går därför emot planen.

  • progressive taxationdecisive»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital.« (2022 manifesto ↗)“that those with the most money, who also cause greater emissions, shall contribute more to the transition and welfare through progressive taxation of capital.”
  • the well-off shall contribute more»Den som har det gott ställt ska bidra mer än den som har små marginaler.« (2022 manifesto ↗)“Those who are well-off shall contribute more than those with small margins.”
  • burden-sharing according to ability»Det är rimligt att den som har det gott ställt« (party programme ↗)“It is reasonable that those who are well-off”
  • tax cuts directed downward»De med minst resurser ska få mer samhällsservice, lägre skatt och mer stöd i omställningen.« (2022 manifesto ↗)“Those with the fewest resources shall get more public services, lower taxes and more support in the transition.”
CCenterpartietNoNofollows the planderived

The plan promises that the total tax burden shall be reduced and that the party will not participate in tax increases that harm employment or personal savings.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan promises that the total tax burden shall be reduced and that the party will not participate in tax increases that harm employment or personal savings. A paused inflation adjustment of the tax bracket is in practice such an increase, and the plan moreover wants to make the tax scale less steep so that effort is not penalized. A wage-linked indexation method is therefore in line with the plan.

Original (Swedish)

Planen lovar att det totala skattetrycket ska ner och att partiet inte medverkar till skattehöjningar som skadar jobben eller det egna sparandet. En pausad inflationsjustering av skiktgränsen är i praktiken en sådan höjning, och planen vill dessutom göra skatteskalan mindre brant så att ansträngning inte bestraffas. En löneknuten uppräkningsmetod ligger därför i linje med planen.

  • no tax increasesdecisive»Det totala skattetrycket måste ner nästa mandatperiod. Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“The total tax burden must be reduced in the next term. We will not participate in any tax increases that harm employment, personal savings or make housing more expensive.”
  • less steep tax scale»Därför måste skatteskalan göras mindre brant, så att den inte bestraffar ansträngningar och utveckling« (party programme ↗)“Therefore the tax scale must be made less steep, so that it does not penalize effort and development”
  • reduced tax on work»Sverige behöver en ekonomisk politik som skapar fler jobb, mer frihet och starkare hushåll. Därför vill vi sänka skatten, särskilt för dem med lägre inkomster och för de viktiga småföretagen.« (2022 manifesto ↗)“Sweden needs an economic policy that creates more jobs, more freedom and stronger households. Therefore we want to lower taxes, especially for those with lower incomes and for important small businesses.”
  • mitigate inflation's effects»För att möta detta krävs insatser som mildrar inflationens värsta effekter för dem med små marginaler.« (2022 manifesto ↗)“To address this, measures are needed that mitigate inflation's worst effects for those with tight margins.”

Worldstate weighed in: Inflation 6.5 percent annually — Makes the missed inflation adjustment a real tax increase, which activates the plan's promise of no tax increases

LLiberalernaNoYesdeparts from the planderived

The plan's commitment is that the threshold for state income tax shall clearly be raised and that marginal tax rates for all shall continue to decrease, within a simple and transparent tax system.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan's commitment is that the threshold for state income tax shall clearly be raised and that marginal tax rates for all shall continue to decrease, within a simple and transparent tax system. An adjustment linked to wage development raises the bracket threshold more and protects the scales against arbitrary pauses, which aligns with the plan's direction. That a paused inflation adjustment in practice raises taxes for a million households runs counter to the plan.

Original (Swedish)

Planens åtagande är att brytpunkten för statlig inkomstskatt tydligt ska höjas och att marginalskatterna för alla fortsätter minska, inom ett enkelt och transparent skattesystem. En uppräkning knuten till löneutvecklingen höjer skiktgränsen mer och skyddar skalorna mot godtyckliga pauser, vilket ligger i planens riktning. Att en pausad inflationsjustering i praktiken höjer skatten för en miljon hushåll går tvärtemot planen.

  • raised thresholddecisive»brytpunkten för statlig inkomstskatt tydligt höjas« (party programme ↗)“the threshold for state income tax clearly be raised”
  • reduced marginal tax rates»På sikt vill vi permanent sänka skatten på de lägsta lönerna med minst 1 000 kronor i månaden samtidigt som marginalskatterna för alla fortsätter att minska.« (2022 manifesto ↗)“In the long term we want to permanently reduce taxes on the lowest wages by at least 1,000 kronor per month while marginal tax rates for all continue to decrease.”
  • lower marginal tax rates»De högsta marginalskatterna bör närma sig snittet i OECD.« (party programme ↗)“The highest marginal tax rates should approach the OECD average.”
  • simple and growth-friendly tax system»Skattepolitiken ska gynna de välståndsbildande krafterna« (party programme ↗)“Tax policy shall favor the wealth-creating forces”

Worldstate weighed in: Inflation 6.5 percent annually — Without inflation adjustment, the bracket threshold becomes a real tax increase, which sharpens the plan's requirement for a raised threshold

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.

KDKristdemokraternaNoYesdeparts from the plannot addressed

The plan requires that individuals as far as possible retain their own salary, that all full-time workers must be able to live on their income and that taxation is designed to favour work.

Plan documents: party programme

Reasoning and quotes

The plan requires that individuals as far as possible retain their own salary, that all full-time workers must be able to live on their income and that taxation is designed to favour work. An indexation method linked to wage development protects against more people being drawn into national income tax through rising nominal wages. The requirement for a transparent and ethically legitimate tax system speaks against arbitrary pauses in indexation.

Original (Swedish)

Planen kräver att den enskilde i största möjliga utsträckning får behålla sin egen lön, att alla heltidsarbetande ska kunna leva på sin inkomst och att beskattningen utformas så att arbete gynnas. En uppräkningsmetod knuten till löneutvecklingen skyddar mot att fler dras in i statlig inkomstskatt genom stigande nominella löner. Kravet på ett transparent och etiskt legitimt skattesystem talar mot godtyckliga pauser i indexeringen.

  • keep more of own salarydecisive»Skattesystemet ska vara utformat så att den enskilde i största möjliga utsträckning får behålla sin egen« (party programme ↗)“The tax system must be designed so that individuals as far as possible retain their own”
  • work must be favoured tax-wise»Beskattningen ska utformas så att arbete gynnas« (party programme ↗)“Taxation must be designed so that work is favoured”
  • transparent tax system»Strävan måste därför vara att skattesystemet är transparent« (party programme ↗)“The aim must therefore be for the tax system to be transparent”
  • tax according to ability to pay»skatt efter bärkraft och likabehandling« (party programme ↗)“tax according to ability to pay and equal treatment”

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.

MModeraternaNoYesdeparts from the planderived

The plan promises a tax ceiling that means the total taxes are not raised, and that tax on labour shall be reduced so that effort pays off better.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan promises a tax ceiling that means the total taxes are not raised, and that tax on labour shall be reduced so that effort pays off better. A failure to raise or erosion of the bracket threshold functions as a tax increase on labour, which the plan opposes. An indexation method tied to wage development therefore aligns with the plan's commitments, even if the plan does not express itself on the method itself.

Original (Swedish)

Planen lovar ett skattehöjarstopp som innebär att de samlade skatterna inte höjs, och att skatten på arbete ska sänkas så att ansträngning lönar sig bättre. En utebliven eller urholkad uppräkning av skiktgränsen fungerar som en skattehöjning på arbete, vilket planen vänder sig mot. En uppräkningsmetod knuten till löneutvecklingen ligger därför i linje med planens åtaganden, även om planen inte uttalar sig om metoden i sig.

  • tax ceilingdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax ceiling for the coming mandate period which means that the total taxes are not raised”
  • lower tax on labour»Sänka skatten på arbete så att din ansträngning lönar sig bättre« (2022 manifesto ↗)“Reduce the tax on labour so that your effort pays off better”
  • more tax is not a solution(2022 manifesto)
  • low and efficient taxes»Skatterna ska vara låga« (party programme ↗)“Taxes should be low”

flags: citat_ej_verifierat

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.

SDSverigedemokraternaNoYesdeparts from the plannot addressed

The counter-proposal seeks to link the indexing of the tax bracket threshold to wage development and points out that a frozen inflation adjustment in practice raises taxes for over one million households.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The counter-proposal seeks to link the indexing of the tax bracket threshold to wage development and points out that a frozen inflation adjustment in practice raises taxes for over one million households. The plan's key commitment is that work must pay and that tax collection must not be designed in a way that undermines incentives to contribute. A wage-linked adjustment that prevents hidden tax increases on labour therefore aligns with the plan.

Original (Swedish)

Motförslaget vill knyta uppräkningen av skiktgränsen till löneutvecklingen och pekar på att en pausad inflationsjustering i praktiken höjer skatten för över en miljon hushåll. Planens bärande åtagande är att det ska löna sig att arbeta och att skatteuttaget inte får utformas så att drivkrafterna att bidra undergrävs. En löneknuten uppräkning som förhindrar smygande skattehöjningar på arbete ligger därför i linje med planen.

  • pro-work stance and lower tax on labourdecisive»Göra det lönsamt att arbeta och bidra till samhället« (2022 manifesto ↗)“Make it worthwhile to work and contribute to society”
  • tax must not undermine incentives»undanröjer incitamenten för att vilja bidra till den ekonomiska tillväxten« (party programme ↗)“removes the incentives to want to contribute to economic growth”
  • higher net labour income»Göra det mer lönsamt att arbeta« (2022 manifesto ↗)“Make work more worthwhile”
  • household economy prioritized»Den ekonomiska politiken ska koncentreras till att restaurera svenskarnas välfärd, stimulera tillväxt och jobb i samhället samt att återställa rättssamhället.« (2022 manifesto ↗)“Economic policy must focus on restoring Swedes' welfare, stimulating growth and jobs in society and restoring the rule of law.”

Worldstate weighed in: CPI inflation 6.5 percent annual rate — means that a frozen inflation adjustment of the tax bracket threshold in practice becomes a noticeable tax increase on labour, which sharpens the plan's commitment to the pro-work stance

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

Documents under consideration

Source: The Swedish Parliament