2023-03-152022/23:SkU11 · p.2SkUTaxation
Increased basic deduction
Age limit for the increased basic tax allowance
What's at stake: The increase means a tax rise for roughly 112,000 people born in 1957, with an average increase of about SEK 26,100 per person, equivalent to roughly 7 percent of the group's average earned income.
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 government should be called on to lower the age limit for the increased basic tax allowance back from 66 to 65, or whether the raised age limit should stand.
Yes Yes — the committee proposal
The committee backs the government's overall direction on tax policy and does not consider it necessary for parliament to call on the government to change the increased basic tax allowance.
No No — the reservations
Reservation 5 (V, MP)
The reservation (V, MP) argues that raising the age limit for the increased basic tax allowance from 65 to 66 amounts to a sharp tax increase for around 112,000 people, with an average increase of about SEK 26,100. The government should bring forward a proposal to reverse this change.
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 5 by V, MP.
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: MModeraterna
Ja 259–33Ja 201–91
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.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/20/0/4 | match | confidence: high | explicit |
| S | No | Yes 92/0/0/15 | differs | confidence: medium | not addressed |
| MP | No | No 0/13/0/5 | match | confidence: low | not addressed |
| C | No | Yes 19/0/0/5 | differs | confidence: medium | derived |
| L | No | Yes 13/0/0/3 | differs | confidence: medium | not addressed |
| KD | No | Yes 15/0/0/4 | differs | confidence: medium | not addressed |
| M | No | Yes 58/0/0/10 | differsagainst own programme | confidence: medium | explicit |
| SD | No | Yes 62/0/0/11 | differs | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects motion 2022/23:1283 by Ida Gabrielsson et al. (V) demand 16.
Original (Swedish)
Riksdagen avslår motion 2022/23:1283 av Ida Gabrielsson m.fl. (V) yrkande 16.
Riksdag decision: The Riksdag has reviewed approximately 120 proposals on income taxation that were submitted during the general motions period in 2022. The proposals concern, among other things, the earned income tax credit (jobbskatteavdraget), tax deductions for home renovation and repairs (rut- och rotavdrag), green tax shift, and transformation deductions. The Riksdag rejected all proposals, partly citing that it supports the government's tax policy.
Counter-proposals
- The counter-proposal wants restraint in tax indexing for high-income earners and to prioritize lower-income groups during inflation. (V, MP) — Reservation 5
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 establishes that tax shall not be raised for ordinary wage earners but on multi-millionaires, luxury villas and large capital gains, and that one shall be able to live on one's pension and not just survive.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan establishes that tax shall not be raised for ordinary wage earners but on multi-millionaires, luxury villas and large capital gains, and that one shall be able to live on one's pension and not just survive. A raised age limit for the increased basic deduction is precisely a tax increase for older people with ordinary incomes. Rolling back the change thus aligns with the plan's redistribution policy.
Original (Swedish)
Planen slår fast att skatten inte ska höjas för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster, och att man ska kunna leva på sin pension och inte bara överleva. En höjd åldersgräns för det förhöjda grundavdraget är just en skattehöjning för äldre med vanliga inkomster. Att dra tillbaka ändringen ligger därför i linje med planens fördelningspolitik.
- raise tax on capital, not on ordinary peopledecisive»Vi vill inte höja skatten för vanliga löntagare utan på mångmiljonarv, lyxvillor och stora aktievinster som man inte ens behöver jobba för« (2022 manifesto ↗)“We do not want to raise tax for ordinary wage earners but on multi-millionaires, luxury villas and large capital gains that you do not even have to work for”
- secure finances as an older person»När du blir gammal ska du kunna leva på din pension, inte bara överleva« (2022 manifesto ↗)“When you grow old you shall be able to live on your pension, not just survive”
- political responsibility for elderly finances»Att det finns fattigpensionärer i Sverige beror på pensioner som beslutats politiskt« (2022 manifesto ↗)“That there are poor pensioners in Sweden is due to pensions decided politically”
- tax according to ability»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag« (2022 manifesto ↗)“The Left Party has a tax policy that looks at what needs there are and where those with large capital resources or high incomes contribute more to welfare than they do today”
The plan's promise is that pensions shall be raised as a matter of respect for those who have worked, and that those hardest hit by price increases shall receive targeted support.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's promise is that pensions shall be raised as a matter of respect for those who have worked, and that those hardest hit by price increases shall receive targeted support. A raised age limit that imposes a sharp tax increase on 112,000 older people goes in the opposite direction to this and to the principle that tax is levied according to ability to pay. The plan does not state a position on the age limit for the basic deduction, so the conclusion is derived.
Original (Swedish)
Planens löfte är att pensionerna ska höjas som en fråga om respekt för dem som arbetat, och att de som drabbas hårdast av prisökningarna ska få riktat stöd. En höjd åldersgräns som ger 112 000 äldre en kraftig skattehöjning går i motsatt riktning mot detta och mot principen att skatt tas ut efter bärkraft. Planen uttalar sig inte om grundavdragets åldersgräns, så ställningstagandet är härlett.
- raised pensionsdecisive»Pensionerna ska höjas.« (2022 manifesto ↗)“Pensions shall be raised.”
- strengthened finances for pensioners»Vi vill se höjda pensioner, billigare arbetsresor för dem som har långt till jobbet« (2022 manifesto ↗)“We want to see raised pensions, cheaper work journeys for those who have far to travel to work”
- targeted support for price increases»Med riktade och smarta stöd kan vi stötta människor utan att driva på inflationen.« (2022 manifesto ↗)“With targeted and smart support we can support people without driving up inflation.”
- tax by ability to pay»Skatterna ska vara progressiva och tas ut efter bärkraft« (party programme ↗)“Taxes shall be progressive and levied according to ability to pay”
Worldstate weighed in: Inflation 11.7 per cent per annum — erodes pensioners' purchasing power and strengthens the plan's demand for targeted support instead of tax increases for older 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 wants to raise pensions, especially for those with the lowest pensions, and establishes that no elderly person should be without a pension they can live on and that those with the fewest resources should pay lower taxes.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to raise pensions, especially for those with the lowest pensions, and establishes that no elderly person should be without a pension they can live on and that those with the fewest resources should pay lower taxes. A significant tax increase for 65-year-olds goes against this, particularly with inflation over eleven per cent. However, the plan does not take a position on the age limit in the increased basic allowance.
Original (Swedish)
Planen vill höja pensionerna, mest för dem med de lägsta pensionerna, och slår fast att ingen äldre ska stå utan en pension som går att leva på samt att de med minst resurser ska få lägre skatt. En kraftig skattehöjning för 65-åringar går emot detta, särskilt med inflationen på över elva procent. Planen tar dock inte ställning till åldersgränsen i det förhöjda grundavdraget.
- raised pensionsdecisive»höja garantipensionen och reformera pensionssystemet med syfte att höja pensionerna« (2022 manifesto ↗)“raise the guaranteed pension and reform the pension system with the aim of raising pensions”
- lower taxes for those with least»De med minst resurser ska få mer samhällsservice, lägre skatt och mer stöd i omställningen« (2022 manifesto ↗)“Those with the fewest resources should receive more social services, lower taxes and more support in the transition”
- pension to live on»inte en enda äldre stå utan en pension som går att leva på« (2022 manifesto ↗)“not a single elderly person to be without a pension they can live on”
- strengthened pensioner economy»höja bostadsbidraget för barnfamiljer och bostadstillägget för pensionärer« (2022 manifesto ↗)“raise the housing allowance for families with children and the housing supplement for pensioners”
Worldstate weighed in: Inflation 11.7 per cent annually — undermines pensioners' economy and sharpens the plan's requirement for lower taxes for those with the smallest margins
The plan's binding commitment is that the total tax burden shall be reduced during the term and that the party does not participate in tax increases of this kind.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's binding commitment is that the total tax burden shall be reduced during the term and that the party does not participate in tax increases of this kind. The increased age limit for the enhanced basic deduction is a tax increase that affects elderly people with often low pensions, a group the plan explicitly wants to protect in a time of high inflation. Reversing the change is therefore in line with the plan.
Original (Swedish)
Planens bindande utfästelse är att det totala skattetrycket ska ner under mandatperioden och att partiet inte medverkar till skattehöjningar av detta slag. Den höjda åldersgränsen för det förhöjda grundavdraget är en skattehöjning som träffar äldre med ofta låga pensioner, en grupp planen uttryckligen vill värna i en tid av hög inflation. Att dra tillbaka ändringen ligger därför i linje med planen.
- reduced total tax burdendecisive»Det totala skattetrycket måste ner nästa mandatperiod.« (2022 manifesto ↗)“The total tax burden must be down in the next term.”
- pensioners' security»Sveriges pensionärer ska ha god trygghet, nu och många år framöver.« (2022 manifesto ↗)“Sweden's pensioners shall have good security, now and for many years to come.”
- protect low pensions»Det handlar också om alla de pensionärer som bidragit till att bygga upp Sverige, men ändå har låga pensioner, inte minst kvinnor som slitit i arbetslivet och hemmet, men inte har pensioner som motsvarar deras insatser.« (2022 manifesto ↗)“It is also about all those pensioners who have contributed to building up Sweden, but still have low pensions, not least women who have worked hard in working life and at home, but do not have pensions that match their efforts.”
- ease inflation's effects»För att möta detta krävs insatser som mildrar inflationens värsta effekter för dem med små marginaler.« (2022 manifesto ↗)“To meet this requires measures that ease inflation's worst effects for those with small margins.”
Worldstate weighed in: Inflation 11.7 per cent per year — erodes the real value of pensions and sharpens the plan's demand for relief for those with small margins; Policy rate 3.0 per cent and rising housing costs — strengthens reasons against a tax increase for older households
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 election manifesto explicitly promises reduced tax on pensions and strengthened incomes for pensioners, and the party programme states that a tax reform must not increase the difference in taxation between wage earners and pensioners.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly promises reduced tax on pensions and strengthened incomes for pensioners, and the party programme states that a tax reform must not increase the difference in taxation between wage earners and pensioners. A raised age limit for the enhanced basic deduction does the opposite: it significantly raises taxes for just over one hundred thousand elderly. The plan thus argues for the counter-proposal's demand that the change be reversed, even though it simultaneously wants it to pay to work longer.
Original (Swedish)
Valmanifestet lovar uttryckligen sänkt skatt på pensioner och stärkta inkomster för pensionärerna, och partiprogrammet slår fast att en skattereform inte får öka skillnaden i beskattning mellan löntagare och pensionärer. En höjd åldersgräns för det förhöjda grundavdraget gör motsatsen: den höjer skatten kraftigt för drygt hundra tusen äldre. Planen talar därför för motförslagets krav att ändringen dras tillbaka, även om den samtidigt vill att det ska löna sig att arbeta längre.
- reduced tax on pensionsdecisive»Därför vill vi bland annat sänka skatten på pensioner« (2022 manifesto ↗)“Therefore, we want, among other things, to lower the tax on pensions”
- no increased tax gap against pensioners»En samlad skattereform ska inte leda till att skillnaden i beskattningen mellan löntagare och pensionärer ökar.« (party programme ↗)“A comprehensive tax reform shall not lead to increased difference in taxation between wage earners and pensioners.”
- lower tax in unsettled economic situation»För att stärka arbetslinjen och hushållens ekonomi i ett oroligt ekonomiskt läge vill vi skyndsamt genomföra ett nytt brett jobbskatteavdrag.« (2022 manifesto ↗)“To strengthen the work line and household economy in an unsettled economic situation, we want to quickly implement a new broad earned income tax credit.”
- working longer shall pay off»Den enskilde ska alltid kunna förbättra sin kommande pension genom att arbeta längre.« (party programme ↗)“The individual shall always be able to improve their future pension by working longer.”
Worldstate weighed in: Inflation 11.7 percent year-on-year — Strengthens the plan's commitment to household economy in an unsettled situation and speaks against a tax increase for the elderly.
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 election manifesto explicitly commits to reduced tax on pensions and better economy for the country's elderly.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly commits to reduced tax on pensions and better economy for the country's elderly. A raised age limit for the increased basic deduction means instead a sharp tax increase for people around 65 years, which goes against this commitment. The plan does not speak about just this rule, but the direction is unambiguous: elderly people's tax shall be down, not up.
Original (Swedish)
Valmanifestet utfäster uttryckligen sänkt skatt på pension och bättre ekonomi för landets äldre. En höjd åldersgräns för det förhöjda grundavdraget innebär tvärtom en kraftig skattehöjning för personer kring 65 år, vilket går emot detta åtagande. Planen talar inte om just denna regel, men riktningen är entydig: äldres skatt ska ned, inte upp.
- reduced tax on pensionsdecisive»Sänkt skatt på pension.« (2022 manifesto ↗)“Reduced tax on pensions.”
- tax relief for the elderly»Skattelättnad för äldre (69+) som vill och kan fortsätta arbeta.« (2022 manifesto ↗)“Tax relief for elderly (69+) who want and can continue working.”
- keep own wages and pensions»Skattesystemet ska vara utformat så att den enskilde i största möjliga utsträckning får behålla sin egen« (party programme ↗)“The tax system shall be designed so that the individual to the greatest possible extent gets to keep his own”
- prioritize pensioners' economy»Sveriges äldre och pensionärer förtjänar bättre.« (2022 manifesto ↗)“Sweden's elderly and pensioners deserve better.”
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 election manifesto promises to cut taxes for all Sweden's pensioners and that total taxes shall not be raised during the term.
Plan documents: 2022 manifesto
Reasoning and quotes
The election manifesto promises to cut taxes for all Sweden's pensioners and that total taxes shall not be raised during the term. A raised age limit that means a major tax increase for around 112,000 people of pension age goes directly against both these commitments. The plan therefore speaks for the change being reversed.
Original (Swedish)
Valmanifestet utfäster att skatten ska sänkas för alla Sveriges pensionärer och att de samlade skatterna inte ska höjas under mandatperioden. En höjd åldersgräns som innebär en kraftig skattehöjning för omkring 112 000 personer i pensionsåldern går tvärs emot båda dessa åtaganden. Planen talar därför för att ändringen dras tillbaka.
- cut tax for pensionersdecisive»Sänka skatten för alla Sveriges pensionärer« (2022 manifesto ↗)“Cut taxes for all Sweden's pensioners”
- tax increase ceiling»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax increase ceiling during the coming term meaning that total taxes are not raised”
- pay for your pains in retirement»Du som arbetat ett helt yrkesliv måste få bättre lön för mödan när du går i pension.« (2022 manifesto ↗)“You who have worked a whole lifetime must get better pay for your trouble when you retire.”
- high tax burden should not increase»mer skatt är ingen lösning« (2022 manifesto ↗)“more tax is not a solution”
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 makes pensioners' finances a core commitment: pensions should be raised, elderly poverty should be eliminated and it should be visible from the pension that one has worked.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan makes pensioners' finances a core commitment: pensions should be raised, elderly poverty should be eliminated and it should be visible from the pension that one has worked. A raised age limit for the increased basic deduction means, on the other hand, a sharp tax increase for newly retired pensioners. The counter-proposal's demand to withdraw the change therefore aligns with the plan's commitment to the finances of the elderly.
Original (Swedish)
Planen gör pensionärernas ekonomi till ett kärnåtagande: pensionerna ska höjas, äldrefattigdomen avskaffas och det ska synas på pensionen att man arbetat. En höjd åldersgräns för det förhöjda grundavdraget innebär tvärtom en kraftig skattehöjning för nyblivna pensionärer. Motförslagets krav på att dra tillbaka ändringen ligger därför i linje med planens åtagande om de äldres ekonomi.
- raised pensionsdecisive»Höja pensionerna« (2022 manifesto ↗)“Raise pensions”
- work should pay in retirement»Det ska löna sig att ha arbetat. Den som har haft ett långt yrkesliv ska kunna leva ett gott liv på sin pension.« (2022 manifesto ↗)“It should pay to have worked. Those who have had a long working life should be able to live a good life on their pension.”
- combat elderly poverty»Sverige har flest fattigpensionärer i Norden.« (2022 manifesto ↗)“Sweden has the most poor pensioners in the Nordic region.”
- support for vulnerable elderly»Öka det ekonomiska stödet till de mest utsatta äldre« (2022 manifesto ↗)“Increase financial support for the most vulnerable elderly”
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 (2022/23:SkU11)
- Committee report full text (HA01SkU11)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1029 — Bättre villkor för buffert- och pensionssparande och en stärkt arbetslinje för äldre av Johan Hultberg (M)
- Motion 2022/23:1058 — Transportkostnader i glesbygd av Sofia Skönnbrink m.fl. (S)
- Motion 2022/23:1143 — Idrottspolitiska frågor av Angelika Bengtsson m.fl. (SD)
- Motion 2022/23:1163 — En skattereform för ökad jämlikhet av Joakim Järrebring (S)
- Motion 2022/23:1178 — Rot och rut utomlands av Eva Lindh och Johanna Haraldsson (båda S)
- Motion 2022/23:1180 — Enhetlig skatt vid förvärvsinkomst av Teresa Carvalho m.fl. (S)
- Motion 2022/23:1215 — Bostadspolitik, planering och byggande av Nooshi Dadgostar m.fl. (V)
- Motion 2022/23:1233 — Transporteffektivt och hållbart samhälle av Nooshi Dadgostar m.fl. (V)
- Motion 2022/23:1283 — Pensionssystemet av Ida Gabrielsson m.fl. (V)
- Motion 2022/23:1297 — Översyn av skattesystemet för ökad jämlikhet och starkare välfärd av Sanna Backeskog och Linnéa Wickman (båda S)
- Motion 2022/23:1331 — Återinförande av avdragsrätten för fackföreningsavgift av Jim Svensk Larm m.fl. (S)
- Motion 2022/23:1406 — Reformer för ökad tillväxt i Stockholmsregionen av Josefin Malmqvist m.fl. (M)
- Motion 2022/23:1448 — Ny reform av skattesystemet av Adnan Dibrani m.fl. (S)
- Motion 2022/23:147 — Åtgärder för en levande, dynamisk och konkurrenskraftig konstmarknad av Lawen Redar (S)
- Motion 2022/23:1577 — Utredning av förutsättningarna för att utöka rotavdraget av Ingemar Kihlström (KD)
- Motion 2022/23:1596 — Ekonomisk rättvisa mellan boendeformer av Sanna Backeskog m.fl. (S)
- Motion 2022/23:1628 — Rotavdrag från utlandet av Martina Johansson (C)
- Motion 2022/23:1643 — En hållbar digitalisering av Niels Paarup-Petersen m.fl. (C)
- Motion 2022/23:1658 — Certifiering av tjänsteföretag av Anders Ådahl och Ulrika Heie (båda C)
Source: The Swedish Parliament