2025-03-192024/25:FiU26 · p.1FiUEconomy & finance
The municipal equalization system
The municipal fiscal equalization system
What's at stake: The equalization system governs how much tax rates differ between municipalities and whether municipalities - especially sparsely populated municipalities and islands - can maintain a basic level of service. It concerns residents' tax burden and access to municipal services across the country.
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 parliament should await the government's processing of the Equalization Committee's proposals on the municipal fiscal equalization system, or whether a broad parliamentary tax reform and changes to the equalization system should be initiated now.
Yes Yes — the committee proposal
The committee notes that the cross-party Equalization Committee has recently submitted its report on equity and efficiency in the municipal sector, tasked with a broad review of the equalization system and proposals to counter high and rising tax rates and negative side effects of income equalization on growth. The committee notes that the proposals are being processed within the Government Offices and wants to await that process before considering further measures, and therefore rejects the motions.
No No — the reservations
Reservation 2 (C)
The reservation (C) wants a parliamentary inquiry to be set up during the current term for a broad tax reform, and for state tax equalization to be designed to guarantee a basic level of service nationwide, create incentives for enterprise and growth, and give greater weight to sparsity and the specific circumstances of islands. The reason given is that the economic disparities between town and country, most visible in municipal income tax rates, are a societal problem that must be taken seriously now.
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 171–20Ja 139–52
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 | Abstain 0/0/20/4 | differs | confidence: high | explicit |
| S | No | Abstain 0/0/93/13 | differs | confidence: high | explicit |
| MP | No | Yes 16/0/0/2 | differs | confidence: medium | not addressed |
| C | No | No 0/20/0/4 | match | confidence: high | explicit |
| L | No | Yes 15/0/0/1 | differsagainst own programme | confidence: high | explicit |
| KD | No | Yes 17/0/0/2 | differsagainst own programme | confidence: high | explicit |
| M | No | Yes 60/0/0/8 | differs | confidence: low | not addressed |
| SD | No | Yes 62/0/0/10 | differs | confidence: medium | not addressed |
Committee proposal
Parliament rejects the motions 2024/25:721 by Hanna Westerén (S), 2024/25:747 by Kristoffer Lindberg (S), 2024/25:987 by Malin Danielsson and others (L) request 1, 2024/25:1475 by Christian Carlsson (KD), 2024/25:2178 by Lars Isacsson and others (S), 2024/25:2543 by Boriana Åberg (M), 2024/25:2691 by Jessica Rodén and Petter Löberg (both S) request 2, 2024/25:2955 by Muharrem Demirok and others (C) requests 2 and 3, 2024/25:3151 by Josefin Malmqvist (M) requests 1-4 and 2024/25:3197 by Mikael Damberg and others (S) request 12.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:721 av Hanna Westerén (S), 2024/25:747 av Kristoffer Lindberg (S), 2024/25:987 av Malin Danielsson m.fl. (L) yrkande 1, 2024/25:1475 av Christian Carlsson (KD), 2024/25:2178 av Lars Isacsson m.fl. (S), 2024/25:2543 av Boriana Åberg (M), 2024/25:2691 av Jessica Rodén och Petter Löberg (båda S) yrkande 2, 2024/25:2955 av Muharrem Demirok m.fl. (C) yrkandena 2 och 3, 2024/25:3151 av Josefin Malmqvist (M) yrkandena 1-4 och 2024/25:3197 av Mikael Damberg m.fl. (S) yrkande 12.
Riksdag decision: Parliament rejected approximately 50 proposals on municipal matters in motions from the regular motion period 2024. The proposals concern, among other things, the municipal equalization system, actors and profits within welfare activities, targeted state subsidies and municipal supervision fees. Parliament refers to existing legislation and ongoing work in the field.
Counter-proposals
- The counter-proposal wants a parliamentary inquiry to be established to reform the tax system and equalization system to reduce economic differences between regions. (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 explicitly requires that redistribution from state to municipality and region increases with particular attention to municipalities that cannot balance their budget despite high taxes, and that income and costs are distributed solidaristically across the country so that welfare functions everywhere.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan explicitly requires that redistribution from state to municipality and region increases with particular attention to municipalities that cannot balance their budget despite high taxes, and that income and costs are distributed solidaristically across the country so that welfare functions everywhere. The counter-proposal's requirement for an equalization that guarantees a basic service level throughout the country and considers sparsity is the same thing in substance. However, the growth incentives are not the plan's reasons.
Original (Swedish)
Planen kräver uttryckligen att omfördelningen från stat till kommun och region ökar med särskild hänsyn till kommuner som inte får ihop ekonomin trots höga skatter, och att inkomster och kostnader fördelas solidariskt över landet så att välfärden fungerar överallt. Motförslagets krav på en utjämning som garanterar en grundläggande servicenivå i hela landet och beaktar gleshet är samma sak i sak. Tillväxtincitamenten är däremot inte planens skäl.
- increased redistribution to 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 particular attention shall be paid to the many municipalities and regions that today cannot balance their budget while already having among the country's highest total taxes.”
- solidaristic equalization across the country»Inkomster och kostnader behöver fördelas solidariskt över landet.« (party programme ↗)“Income and costs need to be distributed solidaristically across the country.”
- services throughout the country»Skola, vård, omsorg och annan service behöver fungera överallt.« (party programme ↗)“School, healthcare, elder care and other services need to function everywhere.”
- welfare everywhere»Välfärden måste vara till för alla och finnas överallt.« (2022 manifesto ↗)“Welfare must be 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 election manifesto explicitly promises a review of the tax equalization system so that it guarantees public services of high quality throughout the country, even in small municipalities with weak population base.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto explicitly promises a review of the tax equalization system so that it guarantees public services of high quality throughout the country, even in small municipalities with weak population base. That is the same thing as the counter-proposal demands: an equalization that secures a basic service level throughout the country and takes account of sparsity. The party programme also binds the party to municipal tax equalization and equivalent welfare regardless of municipality.
Original (Swedish)
Valmanifestet lovar uttryckligen en översyn av skatteutjämningssystemet så att det garanterar offentlig service av hög kvalitet i hela landet, även i små kommuner med svagt befolkningsunderlag. Det är samma sak som motförslaget kräver: en utjämning som säkrar en grundläggande servicenivå i hela landet och beaktar gleshet. Partiprogrammet binder dessutom partiet till kommunal skatteutjämning och likvärdig välfärd oavsett kommun.
- review of tax equalizationdecisive»För att säkra välfärden i hela landet behöver vi se över skatteutjämningssystemet« (2022 manifesto ↗)“To secure welfare throughout the country we need to review the tax equalization system”
- municipal tax equalization»förutsätter en kommunal skatteutjämning så att inte olika skattekraft och skillnader i« (party programme ↗)“presupposes a municipal tax equalization so that different tax base and differences in”
- equivalent welfare throughout the country»Alla invånare i hela landet ska ha likvärdig tillgång till skola, vård och omsorg.« (party programme ↗)“All residents throughout the country should have equivalent access to school, healthcare and elderly care.”
- state presence throughout the country»Staten ska finnas närvarande i hela landet.« (2022 manifesto ↗)“The state shall be present 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 party programme establishes that a well-functioning tax system should provide equal economic conditions to run municipal services throughout the country and that government regulations should work equally well for small municipalities as for large ones.
Plan documents: party programme
Reasoning and quotes
The party programme establishes that a well-functioning tax system should provide equal economic conditions to run municipal services throughout the country and that government regulations should work equally well for small municipalities as for large ones. The counter-proposal's requirement for equalization that guarantees a basic service level and takes sparsity into account aligns with this. The plan is furthermore open to a broader tax review.
Original (Swedish)
Partiprogrammet slår fast att ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar att bedriva kommunal service i hela landet och att statliga regelverk ska fungera lika bra för små kommuner som för stora. Motförslagets krav på en utjämning som garanterar en grundläggande servicenivå och beaktar gleshet ligger i linje med detta. Planen är dessutom öppen för en bredare skatteöversyn.
- equivalent municipal servicesdecisive»Ett väl fungerande skattesystem ska ge likvärdiga ekonomiska förutsättningar att bedriva kommunal service i hela landet.« (party programme ↗)“A well-functioning tax system should provide equal economic conditions to run municipal services throughout the country.”
- regulations for small municipalities»Statliga regelverk ska fungera lika bra för små kommuner som för stora tillväxtkommuner.« (party programme ↗)“Government regulations should work equally well for small municipalities as for large growing municipalities.”
- public services nationwide»Samhällsfunktioner som polis, arbetsförmedling och försäkringskassa ska vara till för Sveriges alla invånare och finnas tillgängliga över hela landet.« (party programme ↗)“Public functions such as police, employment agencies and the social insurance agency should be available to all Sweden's residents and be accessible throughout the country.”
- openness to tax reform»Vi kommer sannolikt också behöva nya skattebaser och är beredda att genom skatt öka den offentliga konsumtionen på bekostnad av den privata när det är nödvändigt för att trygga välfärden och samhällstryggheten.« (party programme ↗)“We will likely also need new tax bases and are prepared to increase public consumption at the expense of private consumption through taxation when necessary to ensure welfare and public safety.”
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 party programme explicitly points to a well-functioning tax equalization system as a policy instrument to ensure that all parts of the country are given equal conditions for development and growth.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme explicitly points to a well-functioning tax equalization system as a policy instrument to ensure that all parts of the country are given equal conditions for development and growth. The election manifesto promises close and reliable public service throughout the country, a lower total tax burden and that political decisions should take sparsity into account. The counter-proposal's requirement for a tax reform investigation and an equalization that ensures basic services, growth incentives and consideration of sparsity thus follows from the plan.
Original (Swedish)
Partiprogrammet pekar uttryckligen ut ett väl fungerande skatteutjämningssystem som styrmedel för att alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt. Valmanifestet lovar nära och pålitlig offentlig service i hela landet, ett lägre totalt skattetryck och att politiska beslut ska ta hänsyn till glesheten. Motförslagets krav på en skattereformsutredning och en utjämning som säkrar grundservice, tillväxtincitament och gleshetshänsyn följer därmed av planen.
- well-functioning tax equalizationdecisive»ett väl fungerande skatteutjämningssystem« (party programme ↗)“a well-functioning tax equalization system”
- equal conditions throughout the country»Alla delar av landet ska ges likvärdiga förutsättningar för utveckling och tillväxt.« (party programme ↗)“All parts of the country shall be given equal conditions for development and growth.”
- public services throughout the country»Offentlig service ska vara nära och pålitlig i hela landet.« (2022 manifesto ↗)“Public services should be close and reliable throughout the country.”
- consideration of sparsity»Sverige är EU:s näst mest glesbefolkade land och det innebär särskilda utmaningar för gles- och landsbygden som politiska beslut måste ta hänsyn till« (2022 manifesto ↗)“Sweden is the EU's second most sparsely populated country and it entails particular challenges for sparse and rural areas that political decisions must take into account”
The plan points out that tax can be several kronor higher per hundred kronor in sparsely populated areas than in Stockholm and wants to create more equitable conditions and taxes throughout the country.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan points out that tax can be several kronor higher per hundred kronor in sparsely populated areas than in Stockholm and wants to create more equitable conditions and taxes throughout the country. It also states that municipalities' economic conditions should be equalised for factors they cannot influence and that equalisation should contain incentives for growth. That is precisely what the counter-proposal demands of a tax reform and redesigned equalisation that secures basic services throughout the country.
Original (Swedish)
Planen pekar ut att skatten kan vara flera kronor högre per hundralapp i glesbygd än i Stockholm och vill skapa mer likvärdiga villkor och skatter i hela landet. Den slår också fast att kommunernas ekonomiska villkor ska utjämnas för faktorer de inte kan påverka och att utjämningen ska innehålla drivkrafter för tillväxt. Det är just vad motförslaget kräver av en skattereform och en omgjord utjämning som säkrar grundläggande service i hela landet.
- equitable taxes throughout the countrydecisive»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 equitable conditions and taxes by transferring the financing responsibility for, among other things, schools and LSS to the state.”
- equalisation for factors beyond influence»utjämnas med avseende på faktorer som inte går att påverka.« (party programme ↗)“equalised with regard to factors that cannot be influenced.”
- tax gap rural–city»Företagandet i hela Sverige hämmas när skatten kan vara fem, sex eller sju kronor högre per hundralapp i glesbygd än i Stockholm.« (2022 manifesto ↗)“Business in all of Sweden is hindered when tax can be five, six or seven kronor higher per hundred kronor in sparsely populated areas than in Stockholm.”
- services throughout the country»Tillgången till statlig service ska säkras i hela landet.« (party programme ↗)“Access to state services shall be secured 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 explicitly states that the system for municipal equalization shall be state-run and designed so that differences in tax capacity, population structure, geographic distances, climate and social circumstances are equalized, and that the state shall support municipalities with insufficient tax base.
Plan documents: party programme
Reasoning and quotes
The plan explicitly states that the system for municipal equalization shall be state-run and designed so that differences in tax capacity, population structure, geographic distances, climate and social circumstances are equalized, and that the state shall support municipalities with insufficient tax base. The goal is that all of Sweden shall thrive and that taxes shall stimulate work and enterprise. The counter-proposal's demand for equalization that guarantees basic services, takes sparsity into account and creates growth incentives is thus the plan's own line.
Original (Swedish)
Planen anger uttryckligen att systemet för kommunal utjämning ska vara statligt och utformat så att skillnader i skattekraft, befolkningsstruktur, geografiska avstånd, klimat och sociala omständigheter utjämnas, och att staten ska stödja kommuner med otillräckligt skatteunderlag. Målet är att hela Sverige ska leva och att skatter ska stimulera arbete och företagande. Motförslagets krav på en utjämning som garanterar grundläggande service, beaktar gleshet och skapar tillväxtincitament är därmed planens egen linje.
- state-run municipal equalizationdecisive»Systemet för kommunal utjämning ska vara statligt« (party programme ↗)“The system for municipal equalization shall be state-run”
- the state supports weak tax bases»Det är en statlig uppgift att stödja kommuner som« (party programme ↗)“It is a state task to support municipalities that”
- all of Sweden shall thrive»Målet är att hela Sverige ska leva« (party programme ↗)“The goal is that all of Sweden shall thrive”
- taxes that stimulate enterprise»Det bör också utformas så att det stimulerar arbete, hederlighet, sparande och företagande.« (party programme ↗)“It should also be designed so that it stimulates work, integrity, saving and enterprise.”
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 make use of Sweden's full potential and establishes that the tax burden is already among the world's highest, while the drivers for enterprise and investment should be strengthened.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to make use of Sweden's full potential and establishes that the tax burden is already among the world's highest, while the drivers for enterprise and investment should be strengthened. The counter-proposal's demand for an equalisation that guarantees basic services across the country and gives incentives for enterprise and growth is in line with this. The plan does not, however, take a position on a comprehensive tax reform, which is why the support is derived.
Original (Swedish)
Planen vill ta vara på hela Sveriges möjligheter och slår fast att skattetrycket redan är bland världens högsta, samtidigt som drivkrafterna för företagande och investeringar ska stärkas. Motförslagets krav på en utjämning som garanterar grundläggande service i hela landet och ger incitament för företagande och tillväxt ligger i linje med detta. Planen tar dock inte ställning till en samlad skattereform, varför stödet härleds.
- the whole country shall functiondecisive»Moderaterna vill ta vara på hela Sveriges möjligheter.« (2022 manifesto ↗)“Moderates want to make use of Sweden's full potential.”
- no higher taxes(2022 manifesto)
- drivers for enterprise»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen the drivers for investments, research and entrepreneurship, through lower taxes on enterprise”
- decisions at lowest effective level»Det politiska systemet ska bygga på att beslut fattas på lägsta« (party programme ↗)“The political system shall be based on decisions being made at the lowest”
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.
The party programme makes the principle that all of Sweden shall thrive and that all citizens have the right to equivalent welfare and public services a central starting point, and the election manifesto wants the entire country to share in prosperity.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme makes the principle that all of Sweden shall thrive and that all citizens have the right to equivalent welfare and public services a central starting point, and the election manifesto wants the entire country to share in prosperity. An equalisation system that guarantees a basic level of service throughout the country and simultaneously provides incentives for entrepreneurship thereby aligns with the plan's direction. The plan does not explicitly take a position on the structure of the equalisation system or on a comprehensive tax reform.
Original (Swedish)
Partiprogrammet gör principen att hela Sverige ska leva och att alla medborgare har rätt till likvärdig välfärd och samhällsservice till en central utgångspunkt, och valmanifestet vill låta hela landet få del av välståndet. Ett utjämningssystem som garanterar en grundläggande servicenivå i hela landet och samtidigt ger incitament för företagande ligger därför i planens riktning. Planen tar inte uttryckligen ställning till utjämningssystemets konstruktion eller till en samlad skattereform.
- all of Sweden shall thrivedecisive»Principen om att hela Sverige skall leva är mycket viktig för Sverigedemokraterna.« (party programme ↗)“The principle that all of Sweden shall thrive is very important to Sweden Democrats.”
- equivalent services throughout the country»medborgare skall ha rätt till en likvärdig välfärd och samhällsservice« (party programme ↗)“citizens shall have the right to equivalent welfare and public services”
- prosperity throughout the country»Låta hela landet få del av välstånd« (2022 manifesto ↗)“Let the entire country share in prosperity”
- growth-friendly taxes»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”
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 (2024/25:FiU26)
- Committee report full text (HC01FiU26)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1458 — Mindre betungande regler och byråkrati för svenska företag av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1469 — Bättre villkor för småföretagare av Tobias Andersson m.fl. (SD)
- Motion 2024/25:1473 — En översyn av statsbidragen till regioner och kommuner av Larry Söder (KD)
- Motion 2024/25:1475 — Rättvisare skatteutjämningssystem av Christian Carlsson (KD)
- Motion 2024/25:1670 — Stopp för vinstdrivande bolag inom välfärden av Adrian Magnusson m.fl. (S)
- Motion 2024/25:1683 — Trygg välfärd utan privat vinstintresse av Johanna Haraldsson m.fl. (S)
- Motion 2024/25:1904 — Åtgärder mot organiserad brottslighet av Gudrun Nordborg m.fl. (V)
- Motion 2024/25:1921 — Ett rättvist skattesystem m.m. av Ilona Szatmári Waldau m.fl. (V)
- Motion 2024/25:2178 — Stärkt utjämningssystem för att säkerställa likvärdig välfärd i hela landet av Lars Isacsson m.fl. (S)
- Motion 2024/25:2202 — Kommunkliv för den gröna omställningen av Fredrik Lundh Sammeli m.fl. (S)
- Motion 2024/25:2371 — Tillsyn inom servicenäringen av Malin Höglund och Crister Carlsson (båda M)
- Motion 2024/25:2458 — Förbud mot vinster i välfärden av Niklas Karlsson m.fl. (S)
- Motion 2024/25:2478 — Välfärd bortom vinstintresse och marknadisering av Markus Kallifatides m.fl. (S)
- Motion 2024/25:2514 — Stockholm som hållbar tillväxtmotor av Mathias Tegnér m.fl. (S)
- Motion 2024/25:2543 — Det kommunala utjämningssystemet i strid med det kommunala självstyret av Boriana Åberg (M)
- Motion 2024/25:2691 — Stärkt statlig finansiering av välfärden av Jessica Rodén och Petter Löberg (båda S)
- Motion 2024/25:2752 — Nationell bank av förebilder och framgångsprojekt av Ann-Sofie Lifvenhage (M)
- Motion 2024/25:2824 — Företag ska endast betala för utfört arbete av Sten Bergheden (M)
- Motion 2024/25:2835 — Tydligare redovisning av hur kommunerna använder skattepengarna av Sten Bergheden (M)
- Motion 2024/25:2955 — Livskraft och framtidstro på Sveriges landsbygder av Muharrem Demirok m.fl. (C)
Source: The Swedish Parliament