2026-03-252025/26:SkU16 · p.19SkUTaxation

Tax on gambling

Uniform versus differentiated gambling tax

What's at stake: The decision affects revenue for different parts of the gambling industry, not least horse racing, which is an important rural industry and employer, as well as how the tax can be used to counter problem gambling.

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 gambling tax should continue to be levied at a uniform rate on operators' net gaming revenue across all types of gambling, or whether the rate should be differentiated between different forms of gambling, partly to compensate the horse-racing sector.

Yes Yes — the committee proposal

The committee continues to share the government's assessment that a uniform gambling tax rate of 22 percent is appropriate for financing government activities without unduly affecting companies' competitive position or the tax base. The committee has on several occasions rejected proposals to differentiate the rate for different types of gambling, expects the government to closely monitor developments in the gambling market, and sees no reason to change its position, so all the motions are rejected.

No No — the reservations

Reservation 27 (C)

C wants the effective tax rate for different types of gambling to be differentiated, with a focus on curbing risk-based gambling in favour of gambling that is healthy and enjoyable. The reasoning is that horse racing is a valued industry that creates jobs across the country, that the gambling tax was raised from 18 to 22 percent, and that the government's own impact assessment shows the increase reduces revenue for the horse-racing sector without any compensatory measures.

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 27 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
VNoYes 18/0/0/4departs from the planconfidence: lownot addressed
SYesYes 92/0/0/14follows the planconfidence: lownot addressed
MPNoYes 15/0/0/3departs from the planconfidence: lownot addressed
Cown reservationNoNo 0/17/0/7follows the planconfidence: lownot addressed
LYesYes 14/0/0/2follows the planconfidence: lowderived
KDNoYes 17/0/0/2departs from the planconfidence: lowderived
MYesYes 59/0/0/9follows the planconfidence: lowderived
SDNoYes 57/0/0/13departs from the planconfidence: lownot addressed

Committee proposal

The Riksdag rejects the motions 2025/26:527 by Caroline Helmersson Olsson and Hans Ekström (both S), 2025/26:2835 by Anders Ådahl et al. (C) claim 17 and 2025/26:3268 by Alexandra Anstrell (M).

Original (Swedish)

Riksdagen avslår motionerna 2025/26:527 av Caroline Helmersson Olsson och Hans Ekström (båda S), 2025/26:2835 av Anders Ådahl m.fl. (C) yrkande 17 och 2025/26:3268 av Alexandra Anstrell (M).

Riksdag decision: The Riksdag rejected 103 proposals in motions from the general motion period 2025. The motions concern, among other things, taxes on electricity, fuel, vehicles, aviation, alcohol, tobacco and pesticides. The Riksdag refers, among other things, to ongoing work within the issues that the motions address and that the Riksdag has already taken positions on these questions.

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.

VVänsterpartietNoYesdeparts from the plannot addressed

The plan says nothing about gambling or gambling tax.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan says nothing about gambling or gambling tax. The closest principle is restrictive regulation of harmful products, where the party highlights collective ownership as a way to set a thoughtful framework for private companies around complex problems. Differentiating the tax to dampen gambling risk is in line with that principle, while the proposal's business-policy motives have no support in the documents.

Original (Swedish)

Planen säger ingenting om spel eller spelskatt. Närmast liggande princip är en restriktiv reglering av skadliga produkter, där partiet lyfter fram gemensamt ägande som ett sätt att sätta en genomtänkt ram för privata företag kring komplexa problem. Att differentiera skatten för att hämma riskspelande ligger i linje med den principen, medan förslagets näringspolitiska motiv inte har stöd i dokumenten.

  • restrictive regulation of harmful productsdecisive»Vi vill se en restriktiv reglering av alkohol och tobak.« (party programme ↗)“We want to see restrictive regulation of alcohol and tobacco.”
  • thoughtful framework for private actors»är ett bra exempel på hur vi genom gemensamt ägande kan ta ansvar för komplexa problem« (party programme ↗)“is a good example of how through collective ownership we can take responsibility for complex problems”
  • the countryside should not be impoverished»Oavsett var i landet vi bor så har vi ett gemensamt intresse av att landsbygden inte utarmas.« (2022 manifesto ↗)“No matter where in the country we live we have a shared interest in the countryside not being impoverished.”

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.

SSocialdemokraternaYesYesfollows the plannot addressed

The plan says nothing about the design of gaming tax.

Plan documents: party programme

Reasoning and quotes

The plan says nothing about the design of gaming tax. The closest principle is a tax system with broad tax bases that provides room for welfare, which speaks against differentiating the tax in favour of a single industry. Restraining gambling addiction is indeed close to the plan's public health goals, but it does not support the demand for a differentiated tax rate.

Original (Swedish)

Planen säger ingenting om spelskattens utformning. Närmast liggande princip är ett skattesystem med breda skattebaser som ger utrymme för välfärden, vilket talar emot att differentiera skatten till förmån för en enskild näring. Att hämma riskspelande ligger visserligen nära planens folkhälsomål, men det bär inte kravet på en differentierad skattesats.

  • broad tax basesdecisive»Robust, hållbart och rättvist skattesystem med breda skattebaser som ger ökat utrymme« (party programme ↗)“Robust, sustainable and fair tax system with broad tax bases that provide increased room”
  • equal public health»Jämlik och jämställd folkhälsa.« (party programme ↗)“Equal and gender-equal public health.”
  • vibrant countryside»Landsbygdspolitik för utveckling och välstånd i hela landet.« (party programme ↗)“Rural policy for development and prosperity throughout the country.”
MPMiljöpartietNoYesdeparts from the plannot addressed

The plan says nothing about the design of gambling tax or about the conditions for horse racing.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan says nothing about the design of gambling tax or about the conditions for horse racing. The closest principle is that society should reduce factors that lead to poor health and that taxes should be used as steering instruments and to finance welfare; a differentiated tax rate that curbs gambling is in line with that. The conclusion rests entirely on derivation and is therefore uncertain.

Original (Swedish)

Planen säger ingenting om spelskattens utformning eller om hästsportens villkor. Närmast liggande princip är att samhället ska minska de faktorer som leder till ohälsa och att skatter ska användas som styrmedel och för att finansiera välfärden; en differentierad skattesats som hämmar riskspelande ligger i linje med det. Slutsatsen vilar helt på härledning och är därför osäker.

  • prevent poor healthdecisive»Miljöpartiet vill vända utvecklingen genom att både minska faktorer som leder till ohälsa och stärka skyddsfaktorerna.« (party programme ↗)“the Greens wants to reverse the development by both reducing factors that lead to poor health and strengthening protective factors.”
  • tax as distribution instrument»Vårt skattesystem ska verka för att utjämna de ekonomiska klyftorna och säkra en långsiktigt hållbar finansiering av välfärden.« (party programme ↗)“Our tax system should work to reduce economic disparities and ensure sustainable long-term financing of welfare.”
  • order on the gambling market»svartklubbar och gästarbetarbostäder utan bygglov, restauranger som missköter hygien, skattebrott och varenda spelautomat som saknar tillstånd.« (2022 manifesto ↗)“illegal clubs and migrant housing without building permits, restaurants that neglect hygiene, tax crimes and every gambling machine that lacks a license.”

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.

CCenterpartietNoNofollows the plannot addressed

The plan doesn't address gambling tax. The closest commitments are not to participate in tax increases that harm jobs and to lower total tax…

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan doesn't address gambling tax. The closest commitments are not to participate in tax increases that harm jobs and to lower total tax pressure, as well as to value industries that create jobs and tourism throughout the country. A preventive public health perspective also speaks for restraining gambling risk. Altogether the closest principles point toward support for a differentiated tax rate.

Original (Swedish)

Planen behandlar inte spelskatten. Närmast liggande åtaganden är att inte medverka till skattehöjningar som skadar jobben och att sänka det totala skattetrycket, samt att värna näringar som skapar jobb och besöksnäring i hela landet. Ett förebyggande folkhälsoperspektiv talar dessutom för att hämma riskspelande. Sammantaget pekar de närmast liggande principerna mot stöd för en differentierad skattesats.

  • no job-harming tax increasesdecisive»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that harm jobs, personal savings or make housing more expensive.”
  • lower total tax pressure»Vi ska sänka det totala skattetrycket och skapa stabilitet i statsfinanserna genom att hushålla med skattebetalarnas pengar.« (2022 manifesto ↗)“We shall lower total tax pressure and create stability in public finances by being careful with taxpayers' money.”
  • industries throughout the country»Besöksnäringen har stor betydelse för hela landets utveckling« (2022 manifesto ↗)“Tourism is of great importance for the development of the whole country”
  • preventive public health»Folkhälsoperspektivet måste genomsyra hela samhället för att ge resultat.« (party programme ↗)“The public health perspective must permeate all of society to produce results.”
LLiberalernaYesYesfollows the planderived

The documents do not address gaming tax, so the position is derived from the nearest principle: the tax system shall be as simple and transparent as possible and rules shall protect competition on equal terms.

Plan documents: party programme

Reasoning and quotes

The documents do not address gaming tax, so the position is derived from the nearest principle: the tax system shall be as simple and transparent as possible and rules shall protect competition on equal terms. A differentiated tax rate designed in favor of a single industry goes in the opposite direction. The plan's line on evidence-based addiction policy does speak to preventing problem gambling, but does not support the requirement for an industry-adapted tax rate.

Original (Swedish)

Dokumenten behandlar inte spelskatten, så ställningstagandet härleds ur närmast liggande princip: skattesystemet ska vara så enkelt och transparent som möjligt och reglerna värna konkurrens på lika villkor. En differentierad skattesats som utformas till förmån för en enskild näring går i motsatt riktning. Planens linje om evidensbaserad beroendepolitik talar visserligen för att motverka riskspelande, men bär inte kravet på en branschanpassad skattesats.

  • simple and neutral tax systemdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt« (party programme ↗)“Tax policy should favor wealth-creating forces, be as simple and transparent as possible”
  • competition on equal terms»Lagar och regler ska slå vakt om äganderätt, konkurrens på lika villkor« (party programme ↗)“Laws and rules shall guard ownership rights, competition on equal terms”
  • evidence-based addiction policy»Beroende ska bekämpas med en fungerande, evidensbaserad vård.« (party programme ↗)“Addiction should be combated with functional, evidence-based healthcare.”
KDKristdemokraternaNoYesdeparts from the planderived

The plan explicitly uses price policy and restrictive legislation as tools to reduce harms from risk behavior, and sees taxes as a means to steer development, not merely to finance.

Plan documents: party programme

Reasoning and quotes

The plan explicitly uses price policy and restrictive legislation as tools to reduce harms from risk behavior, and sees taxes as a means to steer development, not merely to finance. A differentiated gambling tax that restrains risk gambling follows that logic, and the plan moreover wants to facilitate differentiated rural business such as horse farming. The gambling tax is not treated in the documents, so the conclusion is derived.

Original (Swedish)

Planen använder uttryckligen prispolitik och restriktiv lagstiftning som verktyg för att minska skadeverkningar av riskbeteende, och ser skatter som ett medel att styra utvecklingen, inte enbart att finansiera. En differentierad spelskatt som hämmar riskspelande följer den logiken, och planen vill dessutom underlätta differentierat landsbygdsföretagande som hästnäringen. Spelskatten behandlas inte i dokumenten, så slutsatsen härleds.

  • price policy against harmsdecisive»prispolitik, försäljningsmonopol och en restriktiv lagstiftning« (party programme ↗)“price policy, sales monopolies and restrictive legislation”
  • taxes can steer»Syftet med skatter är att finansiera offentliga utgifter, styra den ekonomiska utvecklingen« (party programme ↗)“The purpose of taxes is to finance public expenditure, to steer economic development”
  • rural livelihoods»Även differentierat landsbygdsföretagande ska underlättas.« (party programme ↗)“Differentiated rural business activity must also be facilitated.”

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.

MModeraternaYesYesfollows the planderived

The plan says nothing about gaming tax or horse racing.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan says nothing about gaming tax or horse racing. The nearest principle is that the tax system shall become simpler and taxes competitive and free from unnecessary hassle, which speaks against differentiating the effective tax rate by form of gaming. The plan's tax-hike cap admittedly pulls in the opposite direction, but the overarching commitment to a simpler tax system means that the requirement for differentiation is not supported.

Original (Swedish)

Planen säger ingenting om spelskatt eller hästsport. Närmast liggande princip är att skattesystemet ska bli enklare och skatterna konkurrenskraftiga och fria från onödigt krångel, vilket talar emot att differentiera den effektiva skattesatsen efter spelform. Planens skattehöjarstopp drar visserligen åt motsatt håll, men det bärande åtagandet om ett enklare skattesystem gör att kravet på differentiering inte stöds.

  • simpler tax systemdecisive»Ska det ske måste skattesystemet bli enklare, och bolags-, kunskaps- och kapitalskatter vara konkurrenskraftiga och uppmuntra till investeringar i Sverige.« (2022 manifesto ↗)“Should it happen the tax system must become simpler, and corporate, knowledge and capital taxes must be competitive and encourage investments in Sweden.”
  • reduced regulatory hassle»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of companies' administrative costs and a third of regulatory hassle”
  • no raised taxes»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-hike cap during the coming term period that means total taxes are not raised”
SDSverigedemokraternaNoYesdeparts from the plannot addressed

The plan says nothing about gambling tax or its design.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan says nothing about gambling tax or its design. The closest principles are that taxes should not hamper Swedish businesses in competition, that the whole country should share in prosperity and that the sports movements should be given conditions for continued vitality. Based on these, overwhelming reasons speak for the counter-proposal's requirement for a differentiated gambling tax that protects horse racing's revenues and jobs.

Original (Swedish)

Planen säger ingenting om spelskatt eller dess utformning. Närmast liggande principer är att skatter inte ska hämma svenska näringar i konkurrensen, att hela landet ska få del av välståndet och att idrottsrörelserna ska ges förutsättningar till fortsatt livskraft. Utifrån dessa talar övervägande skäl för motförslagets krav på en differentierad spelskatt som värnar hästsportens intäkter och jobb.

  • taxes that do not hamper businessesdecisive»Ha skatter på en nivå som inte hämmar svenska företag i den internationella konkurrensen« (2022 manifesto ↗)“Have taxes at a level that does not hamper Swedish businesses in international competition”
  • vital sports movement»Ge idrottsrörelserna förutsättningar till fortsatt livskraft« (2022 manifesto ↗)“Give the sports movements conditions for continued vitality”
  • jobs throughout the country»Låta hela landet få del av välstånd« (2022 manifesto ↗)“Let the whole country share in prosperity”

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.

Share and embed

Embed as a widget (iframe): previewSizeLanguage

Sources and documents

Documents under consideration

Source: The Swedish Parliament