2026-03-182025/26:FiU26 · p.1FiUEconomy & finance
The municipal fiscal equalization system
The design of the municipal economic equalization system
What's at stake: The equalization system determines how economic resources are distributed among municipalities and regions with differing conditions, and a changed design could particularly affect sparsely populated municipalities' ability to fund welfare services.
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 equalization system between municipalities and regions should be reformed now — including to better compensate for sparsity — or whether Parliament should wait for the government's planned 2026 proposal before taking further action.
Yes Yes — the committee proposal
The committee shares the government's view that the equalization system should create equal economic conditions for municipalities and regions without generating unhealthy incentives against efficiency and growth, but wants to await the government's planned 2026 proposal for changes to the system before further action is taken, and therefore rejects the motions.
No No — the reservations
Reservation 2 (C)
The reservation holds that the current equalization system does not guarantee a distribution that gives equal conditions for core welfare services across the country, and wants the system reformed so that sparsity is taken into account to a much greater extent than today.
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 2 by C.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have held
Explicit commitments that contradicted the vote: KDKristdemokraterna, LLiberalerna
Ja 167–21Ja 140–48
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
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 | Abstain 0/0/15/7 | departs from the plan | confidence: high | explicit |
| S | No | Abstain 0/0/93/13 | departs from the plan | confidence: high | explicit |
| MP | No | Yes 16/0/0/2 | departs from the plan | confidence: medium | not addressed |
| C | No | No 0/21/0/3 | follows the plan | confidence: high | derived |
| L | No | Yes 10/0/0/6 | departs from the planagainst own programme | confidence: medium | explicit |
| KD | No | Yes 17/0/0/2 | departs from the planagainst own programme | confidence: high | explicit |
| M | Yes | Yes 60/0/0/8 | follows the plan | confidence: low | not addressed |
| SD | No | Yes 62/0/0/9 | departs from the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects the motions 2025/26:322 by Ida Gabrielsson et al. (V) demand 6, 2025/26:607 by Lars Isacsson et al. (S), 2025/26:665 by Kristoffer Lindberg et al. (S) demand 1, 2025/26:706 by Malin Danielsson et al. (L), 2025/26:1285 by Josefin Malmqvist et al. (M) demands 1-4, 2025/26:1478 by Hanna Westerén (S), 2025/26:1786 by Boriana Åberg (M), 2025/26:2398 by Markus Wiechel (SD), 2025/26:3185 by Elisabeth Thand Ringqvist et al. (C) demand 2, 2025/26:3456 by Christian Carlsson (KD), 2025/26:3560 by Mikael Damberg et al. (S) demand 14 and 2025/26:3617 by Joar Forssell (L).
Original (Swedish)
Riksdagen avslår motionerna 2025/26:322 av Ida Gabrielsson m.fl. (V) yrkande 6, 2025/26:607 av Lars Isacsson m.fl. (S), 2025/26:665 av Kristoffer Lindberg m.fl. (S) yrkande 1, 2025/26:706 av Malin Danielsson m.fl. (L), 2025/26:1285 av Josefin Malmqvist m.fl. (M) yrkandena 1-4, 2025/26:1478 av Hanna Westerén (S), 2025/26:1786 av Boriana Åberg (M), 2025/26:2398 av Markus Wiechel (SD), 2025/26:3185 av Elisabeth Thand Ringqvist m.fl. (C) yrkande 2, 2025/26:3456 av Christian Carlsson (KD), 2025/26:3560 av Mikael Damberg m.fl. (S) yrkande 14 och 2025/26:3617 av Joar Forssell (L).
Riksdag decision: The Riksdag rejected 69 proposals on municipal matters. All but one proposal were submitted during the general motion period 2025 and concern, among other things, the municipal fiscal equalization system, targeted government grants, profits within welfare and social dumping. The Riksdag refers to existing legislation, ongoing investigations and work in the areas raised by the movers. The Riksdag has also considered a government memorandum concerning the Riksaudit Office's report on general government grants. The Riksaudit Office has reviewed whether the government designed the temporarily increased government grants during the COVID-19 pandemic in an efficient manner. The Riksaudit Office's overall conclusion is that the stimulus measures could have been designed more efficiently as a stabilization policy instrument. The government partly agrees with the Riksaudit Office's criticism, but notes that it always strives to design appropriate measures in times of crisis. The Riksdag recently referred a government memorandum on the fiscal framework to the records. In the memorandum, the government develops the principles for fiscal stabilization policy. Based on the government's assessment of the Riksaudit Office's findings, the Riksdag currently does not see any need for further measures. The Riksdag referred the memorandum to the records and rejected the motion raised as a result of the memorandum, which means the matter is closed.
Counter-proposals
- The counter-proposal wants to reform the municipal equalization system to guarantee equal conditions for core welfare services in all parts. (C) — Reservation 2
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 requires that redistribution from state to municipality and region increase and that special attention be paid to municipalities and regions that cannot make their economy work.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires that redistribution from state to municipality and region increase and that special attention be paid to municipalities and regions that cannot make their economy work. It also establishes that income and costs shall be distributed fairly across the country and that school, healthcare and care must function everywhere. Reforming the equalisation system so that sparsity is weighted more clearly follows directly from that.
Original (Swedish)
Planen kräver att omfördelningen från stat till kommun och region ökar och att särskild hänsyn tas till kommuner och regioner som inte får ihop sin ekonomi. Den slår också fast att inkomster och kostnader ska fördelas solidariskt över landet och att skola, vård och omsorg måste fungera överallt. Att reformera utjämningssystemet så att gleshet vägs in tydligare följer direkt av det.
- redistribution to weak municipalitiesdecisive»Omfördelningen från stat till region och kommun måste öka och särskild hänsyn ska tas till de många kommuner och regioner som idag inte får ihop sin ekonomi samtidigt som de redan har bland landets högsta skatter totalt sett.« (2022 manifesto ↗)“Redistribution from state to region and municipality must increase and special attention shall be paid to the many municipalities and regions that today cannot make their economy work while at the same time already having among the highest total taxes in the country.”
- fair distribution across the country»Inkomster och kostnader behöver fördelas solidariskt över landet.« (party programme ↗)“Income and costs need to be distributed fairly across the country.”
- welfare in the whole country»Skola, vård, omsorg och annan service behöver fungera överallt.« (party programme ↗)“School, healthcare, care and other services need to function everywhere.”
- welfare everywhere»Välfärden måste vara till för alla och finnas överallt.« (2022 manifesto ↗)“Welfare must be there for everyone and exist everywhere.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan explicitly requires a review of the tax equalization system so that it guarantees high-quality public services throughout the country, even in small municipalities struggling with their population base.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan explicitly requires a review of the tax equalization system so that it guarantees high-quality public services throughout the country, even in small municipalities struggling with their population base. That is precisely what the counter-proposal asks for when it wants sparsely populated areas to be considered to a much greater degree. The plan also emphasizes the state's responsibility for equivalent conditions throughout Sweden.
Original (Swedish)
Planen kräver uttryckligen en översyn av skatteutjämningssystemet så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner som kämpar med sitt befolkningsunderlag. Det är precis vad motförslaget begär när det vill att gleshet ska beaktas i betydligt högre grad. Planen understryker också det statliga ansvaret för likvärdiga förutsättningar i hela Sverige.
- reformed equalization systemdecisive»För att säkra välfärden i hela landet behöver vi se över skatteutjämningssystemet, så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner som kämpar med sitt befolkningsunderlag.« (2022 manifesto ↗)“To secure welfare throughout the country, we need to review the tax equalization system, so that it guarantees high-quality public services throughout the country, even in small municipalities struggling with their population base.”
- equalization for equivalence»Kommunalt utjämningssystem för nationell likvärdighet.« (party programme ↗)“Municipal equalization system for national equivalence.”
- state responsibility for the entire country»Större statligt ansvar för likvärdiga förutsättningar i hela Sverige.« (party programme ↗)“Greater state responsibility for equivalent conditions throughout Sweden.”
- services throughout the country»God tillgång till samhällets service i hela landet.« (party programme ↗)“Good access to society's services throughout the country.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan wants to reduce geographical gaps and establishes that everyone shall have access to equivalent welfare regardless of where in the country one lives, from sparsely populated areas to major cities.
Plan documents: party programme
Reasoning and quotes
The plan wants to reduce geographical gaps and establishes that everyone shall have access to equivalent welfare regardless of where in the country one lives, from sparsely populated areas to major cities. An equalization system that weighs in sparseness to a considerably higher degree is a direct tool for this. The plan however specifies no technical parameters for the equalization, so the conclusion is derived.
Original (Swedish)
Planen vill minska de geografiska klyftorna och slår fast att alla ska ha tillgång till likvärdig välfärd oavsett var i landet man bor, från glesbygd till storstad. Ett utjämningssystem som väger in gleshet i betydligt högre grad är ett direkt medel för det. Planen anger dock inga tekniska parametrar för utjämningen, varför slutsatsen är härledd.
- reduce geographical gapsdecisive»Vi vill minska de geografiska klyftorna och ge hela landet goda förutsättningar« (party programme ↗)“We want to reduce geographical gaps and provide the whole country with good preconditions”
- equivalent welfare throughout the country»Alla ska ha tillgång till likvärdig välfärd« (party programme ↗)“Everyone shall have access to equivalent welfare”
- whole country shall live»Hela Sverige ska leva – från glesbygd till storstad och från skärgård till inland.« (party programme ↗)“Whole Sweden shall live – from sparsely populated areas to major cities and from archipelago to inland.”
- security regardless of residence»tryggheten för alla oavsett var du bor i landet.« (party programme ↗)“security for everyone regardless of where you live in the country.”
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 stipulates that sparsity creates particular challenges that political decisions must take into account, and that all residents should have equivalent and reliable welfare regardless of where they live.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan stipulates that sparsity creates particular challenges that political decisions must take into account, and that all residents should have equivalent and reliable welfare regardless of where they live. The party programme also points out a well-functioning tax equalization system as one of the instruments for equal conditions throughout the country. Reforming equalization so that sparsity weighs more heavily follows from these commitments.
Original (Swedish)
Planen slår fast att glesheten ger särskilda utmaningar som politiska beslut måste ta hänsyn till, och att alla invånare ska ha en likvärdig och pålitlig välfärd oavsett var de bor. Partiprogrammet pekar dessutom ut ett väl fungerande skatteutjämningssystem som ett av styrmedlen för likvärdiga förutsättningar i hela landet. Att reformera utjämningen så att gleshet väger tyngre följer av dessa åtaganden.
- consideration of sparse areas' conditionsdecisive»Sverige är EU:s näst mest glesbefolkade land och det innebär särskilda utmaningar för gles- och landsbygden som politiska beslut måste ta hänsyn till — det gäller inte minst behovet av kommunikationer och infrastruktur.« (2022 manifesto ↗)“Sweden is EU's second-most sparsely populated country and that entails particular challenges for sparsely populated and rural areas that political decisions must take into account — this applies especially to the need for communications and infrastructure.”
- well-functioning equalization system»Exempel på sådana styrmedel är ett väl fungerande skatteutjämningssystem« (party programme ↗)“Examples of such instruments are a well-functioning tax equalization system”
- equivalent welfare throughout the country»Alla invånare ska ha tillgång till en likvärdig och pålitlig välfärd oavsett var de bor, och den offentliga servicen ska finnas där när man behöver den.« (2022 manifesto ↗)“All residents should have access to equivalent and reliable welfare regardless of where they live, and public services should be available when needed.”
- equal conditions for growth»Alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt.« (party programme ↗)“All parts of the country should be given equal conditions for development and growth.”
The plan explicitly says that the economic conditions for municipalities and regions shall be equalized with respect to factors that cannot be influenced, and sparseness is precisely such a factor.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan explicitly says that the economic conditions for municipalities and regions shall be equalized with respect to factors that cannot be influenced, and sparseness is precisely such a factor. At the same time, the plan requires that the system contains growth incentives. A reform where sparseness weighs heavier therefore lies in line with the plan.
Original (Swedish)
Planen säger uttryckligen att de ekonomiska villkoren för kommuner och regioner ska utjämnas med avseende på faktorer som inte går att påverka, och gleshet är just en sådan faktor. Samtidigt kräver planen att systemet innehåller drivkrafter för tillväxt. En reform där gleshet väger tyngre ligger därför i planens linje.
- equalization for non-influenceable factorsdecisive»regioner behöver därför utjämnas med avseende på faktorer som inte går att påverka.« (party programme ↗)“regions therefore need to be equalized with respect to factors that cannot be influenced.”
- growth incentives in the system»Utjämningssystemet ska innehålla drivkrafter för tillväxt.« (party programme ↗)“The equalization system shall contain growth incentives.”
- equivalent conditions nationwide»Vi vill skapa mer likvärdiga villkor och skatter genom att flytta finansieringsansvaret för bland annat skolan och LSS till staten.« (2022 manifesto ↗)“We want to create more equivalent conditions and taxes by moving financing responsibility for among others schools and LSS to the state.”
- state presence in sparsely populated areas»Vägnätet ska fungera och statliga myndigheter ska finnas närvarande i alla delar av Sverige.« (2022 manifesto ↗)“The road network shall function and state authorities shall be present in all parts of Sweden.”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan states explicitly that municipal equalization shall be state-based and designed so that differences in, among other things, population structure and geographic distances are equalized, which is exactly the sparsity factor the counter-proposal wants to give greater weight to.
Plan documents: party programme
Reasoning and quotes
The plan states explicitly that municipal equalization shall be state-based and designed so that differences in, among other things, population structure and geographic distances are equalized, which is exactly the sparsity factor the counter-proposal wants to give greater weight to. The goal in the plan is that all Sweden shall live and that each municipality and region shall be a functioning society. The counter-proposal's demands for a reform that takes sparsity into account to a significantly greater degree are thereby directly borne by the plan.
Original (Swedish)
Planen anger uttryckligen att den kommunala utjämningen ska vara statlig och utformad så att skillnader i bland annat befolkningsstruktur och geografiska avstånd utjämnas, vilket är just den gleshetsfaktor motförslaget vill ge större vikt. Målet i planen är att hela Sverige ska leva och att varje kommun och region ska vara ett fungerande samhälle. Motförslagets krav på en reform som beaktar gleshet i betydligt högre grad bärs därmed direkt av planen.
- equalization for sparsity and distancedecisive»skillnader i skattekraft, befolkningsstruktur, geografiska avstånd, klimat och sociala omständigheter utjämnas.« (party programme ↗)“differences in tax revenue, population structure, geographic distances, climate and social circumstances are equalized.”
- all Sweden shall live»Målet är att hela Sverige ska leva och att varje kommun och region ska vara ett fungerande« (party programme ↗)“The goal is that all Sweden shall live and that each municipality and region shall be a functioning”
- equivalent welfare regardless of place of residence»Alla människor ska oavsett bostadsort kunna få del av samhällets grundläggande sociala« (party programme ↗)“All people regardless of place of residence shall be able to benefit from society's basic social”
- state responsibility for weak tax bases»Det är en statlig uppgift att stödja kommuner som inte har ett tillräckligt skatteunderlag för« (party programme ↗)“It is a state task to support municipalities that do not have a sufficient tax base for”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan says nothing about the municipal financial equalization system or about sparsity needing to carry more weight.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan says nothing about the municipal financial equalization system or about sparsity needing to carry more weight. The nearest principle is that new commitments must be financed within the surplus target and that taxpayers' money should be handled with priorities rather than expanded redistribution. Based on that principle, the demand for a reform in the direction the counter-proposal wants is rejected.
Original (Swedish)
Planen säger ingenting om det kommunalekonomiska utjämningssystemet eller om att gleshet ska väga tyngre. Närmast liggande princip är att nya åtaganden ska finansieras inom överskottsmålet och att skattebetalarnas pengar ska hanteras med prioriteringar snarare än utbyggd omfördelning. Utifrån den principen avvisas kravet på en reform i den riktning motförslaget vill.
- financed reformsdecisive»Alla nya löften och reformer – som till exempel våra inkomstskattesänkningar – behöver finansieras eller rymmas inom överskottsmålet.« (2022 manifesto ↗)“All new promises and reforms – such as our income tax cuts – need to be financed or fit within the surplus target.”
- prioritize hard»De stora behoven inom rättsväsendet, försvaret och välfärden ställer stora krav på prioriteringar under åren som kommer.« (2022 manifesto ↗)“The large needs within the justice system, defence and welfare place great demands on priorities in the years to come.”
- respect for public funds»Offentligt slöseri i alla former ska bekämpas.« (party programme ↗)“Public waste in all forms shall be combated.”
The counter-proposal wants to reform the equalization system so that sparsity is taken into account to a significantly higher degree.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The counter-proposal wants to reform the equalization system so that sparsity is taken into account to a significantly higher degree. The party programme states that all Swedish citizens shall have the right to equivalent welfare and society services and that all of Sweden shall live, and the election manifesto promises a policy for the whole country where prosperity comes to all parts of the country. This bears the demand that sparsely populated areas' prerequisites are weighted more heavily.
Original (Swedish)
Motförslaget vill reformera utjämningssystemet så att gleshet beaktas i betydligt högre grad. Principprogrammet slår fast att alla svenska medborgare ska ha rätt till en likvärdig välfärd och samhällsservice och att hela Sverige ska leva, och valmanifestet lovar en politik för hela landet där välståndet kommer alla delar av landet till del. Det bär kravet på att glesbygdens förutsättningar vägs in tyngre.
- equivalent welfare throughout the countrydecisive»medborgare skall ha rätt till en likvärdig välfärd och samhällsservice.« (party programme ↗)“citizens shall have the right to equivalent welfare and society services.”
- all of Sweden shall live»Principen om att hela Sverige skall leva är mycket viktig för Sverigedemokraterna.« (party programme ↗)“The principle that all of Sweden shall live is very important to Sweden Democrats.”
- policy for the whole country»Bedriva en politik för hela Sverige« (2022 manifesto ↗)“Pursue a policy for all of Sweden”
- prosperity for the whole 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.
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Sources and documents
- The committee report on riksdagen.se (2025/26:FiU26)
- Committee report full text (HD01FiU26)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1083 — Ökad samhällskontroll av välfärden av Markus Kauppinen m.fl. (S)
- Motion 2025/26:1270 — Statsbidragsprincip av Niklas Karlsson och Åsa Eriksson (båda S)
- Motion 2025/26:1285 — Reformering av det kommunala utjämningssystemet av Josefin Malmqvist m.fl. (M)
- Motion 2025/26:1288 — Nationell framgångsbank av Ann-Sofie Lifvenhage (M)
- Motion 2025/26:1422 — Indexering av de generella statsbidragen av Åsa Karlsson och Helén Pettersson (båda S)
- Motion 2025/26:1478 — Öfaktor av Hanna Westerén (S)
- Motion 2025/26:1482 — Förbud mot vinster i välfärden av Rose-Marie Carlsson m.fl. (S)
- Motion 2025/26:171 — Politik för äldres rättigheter och välmående av Nadja Awad m.fl. (V)
- Motion 2025/26:1719 — Motverka kommuners och regioners omfattande utköp av chefer av Jan Ericson (M)
- Motion 2025/26:1786 — Det kommunala utjämningssystemet i strid med det kommunala självstyret av Boriana Åberg (M)
- Motion 2025/26:1802 — Tydlighet i hur kommunala och statliga taxor och avgifter motiveras av Jan Ericson (M)
- Motion 2025/26:1807 — AI i arbetet mot välfärdsbrottslighet av Aida Birinxhiku (S)
- Motion 2025/26:1847 — Motion om ett större statligt ansvar för utvecklingen av vårdfastigheter av Robert Olesen och Monica Haider (båda S)
- Motion 2025/26:2083 — Villkor för fristående utförare i välfärden av Maria Stockhaus m.fl. (M)
- Motion 2025/26:2145 — Tydligare redovisning av kommunernas användning av skattepengar av Sten Bergheden (M)
- Motion 2025/26:2152 — Företags betalning för utförd tillsyn av Sten Bergheden (M)
- Motion 2025/26:2298 — Indexering av de generella och riktade statsbidragen av Zara Leghissa m.fl. (S)
- Motion 2025/26:2398 — Reformering av det kommunala utjämningssystemet av Markus Wiechel (SD)
- Motion 2025/26:2777 — En bättre hälso- och sjukvård av Nooshi Dadgostar m.fl. (V)
- Motion 2025/26:2778 — En funktionsrättspolitik för trygghet och delaktighet av Nadja Awad m.fl. (V)
Source: The Swedish Parliament