2026-03-252025/26:SkU13 · p.13SkUTaxation
Taxation of Sexual Services
What's at stake: The decision affects people in prostitution, who under current law are required to report and pay tax on their income even though they are often subjected to sexualised violence and the buyer is committing a crime. The issue concerns the risk that victims of exploitation instead become subject to tax-crime investigations.
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 current arrangement, in which income from the sale of sexual services is taxable without exception, should remain, or whether the government should be tasked with urgently reviewing how such income is taxed given that buying sex is a criminal offence.
Yes Yes — the committee proposal
The committee notes that the law contains no exemption from the obligation to report and pay tax on income from the sale of sexual services. Like the motions' proponents, the committee considers that work against prostitution and human trafficking for sexual purposes is important and forms part of the government's national strategy against men's violence against women, but it has previously rejected similar motions and sees no reason to change its position, so the motions are rejected.
No No — the reservations
Reservation 16 (S, V, C, MP)
S, V, C and MP want the government to urgently draw up guidelines so that people in prostitution do not have to pay tax on payments received when subjected to sexualised violence (buying sex), and to amend tax law if necessary. The reasoning is that buying sex has been banned since 1999, and that exploited women who go unprosecuted under the sex-purchase law instead risk being charged with tax crimes; an inquiry into exit programmes for people in prostitution has proposed a review of the taxation involved. The issue should, however, be handled broadly, with the goal of stopping the exploitation of people in prostitution.
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 16 by S, V, C, MP.
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.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/19/0/3 | follows the plan | confidence: high | derived |
| S | No | No 0/92/0/14 | follows the plan | confidence: medium | derived |
| MP | No | No 0/15/0/3 | follows the plan | confidence: medium | not addressed |
| C | No | No 0/17/0/7 | follows the plan | confidence: medium | derived |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | derived |
| KD | No | Yes 17/0/0/2 | departs from the plan | confidence: medium | derived |
| M | No | Yes 59/0/0/9 | departs from the plan | confidence: medium | not addressed |
| SD | No | Yes 57/0/0/13 | departs from the plan | confidence: medium | not addressed |
Committee proposal
The Riksdag rejects the motions 2025/26:1152 by Hanna Westerén (S), 2025/26:2782 by Nooshi Dadgostar et al. (V) motion 20, 2025/26:2783 by Ilona Szatmári Waldau et al. (V) motion 19, 2025/26:2834 by Helena Vilhelmsson et al. (C) motion 31, 2025/26:3361 by Annika Hirvonen et al. (MP) motion 2, 2025/26:3553 by Niklas Karlsson et al. (S) motion 35 and 2025/26:3574 by Roland Utbult (KD).
Original (Swedish)
Riksdagen avslår motionerna 2025/26:1152 av Hanna Westerén (S), 2025/26:2782 av Nooshi Dadgostar m.fl. (V) yrkande 20, 2025/26:2783 av Ilona Szatmári Waldau m.fl. (V) yrkande 19, 2025/26:2834 av Helena Vilhelmsson m.fl. (C) yrkande 31, 2025/26:3361 av Annika Hirvonen m.fl. (MP) yrkande 2, 2025/26:3553 av Niklas Karlsson m.fl. (S) yrkande 35 och 2025/26:3574 av Roland Utbult (KD).
Riksdag decision: The Riksdag said no to approximately 150 proposals in motions from the ordinary motion period in 2025 that concern income taxation of natural persons. The proposals deal with changes in income taxation regarding among other things employment tax reductions, tax reductions for sickness and activity compensation, increased basic deduction, RUT and ROT deductions (tax allowances for household services and property improvements), gift tax deduction, green deduction, green tax reform, benefits, transition deductions, and various tax reforms. The Riksdag refers primarily to earlier positions taken, ongoing legislative work, and current legislation in the area.
Counter-proposals
- The counter-proposal wants to maintain taxes' functions for redistribution and environmental policy alongside tax reductions. (S, V, C, MP) — Reservation 16
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 sees purchasing sexual services as part of patriarcal violence and states that the trafficking in women's bodies must cease, with targeted action against its various forms.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan sees purchasing sexual services as part of patriarcal violence and states that the trafficking in women's bodies must cease, with targeted action against its various forms. It also demands a legal system where women's experiences are taken seriously and where it is the buyers who are the perpetrators. That a person exploited in prostitution should not be taxed on payments they receive when subjected to sexualized violence follows from this victim-centered perspective.
Original (Swedish)
Planen ser sexköp som en del av det patriarkala våldet och slår fast att handeln med kvinnors kroppar ska upphöra, med ett riktat arbete mot dess olika uttryck. Den kräver också ett rättssystem där kvinnors erfarenheter tas på allvar och där det är köparna som är gärningsmän. Att den som utnyttjas i prostitution inte ska beskattas för betalningar hen får när hen utsätts för sexualiserat våld följer av den brottsoffersynen.
- trafficking in women's bodies must ceasedecisive»en bärande del i kvinnors frigörelse och rätt till sina kroppar att den« (party programme ↗)“a core part of women's liberation and the right to their bodies is that the”
- targeted action against purchasing sexual services»de olika uttryck det tar sig, som sexköp och hedersförtryck.« (party programme ↗)“its various forms, such as the purchase of sexual services and honour-based oppression.”
- women's experiences taken seriously»Det är viktigt att rättssystemet fungerar, att kvinnors erfarenheter tas på allvar och att de som begår brott döms.« (2022 manifesto ↗)“It is important that the legal system works, that women's experiences are taken seriously and that those who commit crimes are convicted.”
- forceful action against sexual abuse»I ett tryggt samhälle tar vi krafttag mot våld, hedersförtryck och sexuella kränkningar mot kvinnor, barn och hbtqi-personer.« (2022 manifesto ↗)“In a safe society we take forceful action against violence, honour-based oppression and sexual abuse against women, children and LGBTQ people.”
The plan requires vigorous combating of men's violence against women and that society shall protect the person in a vulnerable position from being exploited.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan requires vigorous combating of men's violence against women and that society shall protect the person in a vulnerable position from being exploited. That crime victims in prostitution risk prosecution for tax crime for payments they received for sexualised violence goes directly against this principle. The plan therefore speaks for guidelines and, if necessary, changed tax legislation.
Original (Swedish)
Planen kräver ett kraftfullt bekämpande av mäns våld mot kvinnor och att samhället ska skydda den som befinner sig i en utsatt position från att exploateras. Att brottsutsatta i prostitution riskerar åtal för skattebrott för betalningar de fått vid sexualiserat våld går rakt emot den principen. Planen talar därför för riktlinjer och, om det behövs, ändrad skattelagstiftning.
- stop men's violence against womendecisive»Krafttag för att stoppa hedersrelaterat våld, sexualbrott och mäns våld mot kvinnor.« (2022 manifesto ↗)“Measures to stop honour-related violence, sexual crimes and men's violence against women.”
- protection of vulnerable against exploitation»Socialdemokratin vill se ett starkt samhälle som skyddar den som befinner sig i en utsatt position« (party programme ↗)“Social Democracy wants to see a strong society that protects the person in a vulnerable position”
- support for violence victims»Kraftfullt bekämpande av våld mot barn och stöd till barn som bevittnar våld.« (party programme ↗)“Vigorous combating of violence against children and support for children witnessing violence.”
- equality before the law»En rättsordning som bygger på allas likhet inför lagen.« (party programme ↗)“A legal order based on everyone's equality before the law.”
The plan states that society clearly shall act against perpetrators of violence and not restrict victims' freedom, and wants to see firm action against sexual trafficking and men's violence against women.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan states that society clearly shall act against perpetrators of violence and not restrict victims' freedom, and wants to see firm action against sexual trafficking and men's violence against women. That persons in prostitution risk prosecution for tax offences for payments they received when subjected to sexualized violence affects precisely the victims, which the plan's principle speaks against. The election manifesto furthermore states that prostitution does not imply consent to sex.
Original (Swedish)
Planen slår fast att samhället tydligt ska agera mot våldsutövare och inte begränsa offrens frihet, och vill se krafttag mot sexhandel och mäns våld mot kvinnor. Att personer i prostitution riskerar att lagföras för skattebrott för betalningar de fått när de utsatts för sexualiserat våld drabbar just offren, vilket planens princip talar emot. Valmanifestet slår dessutom fast att prostitution inte innebär samtycke till sex.
- action against perpetrators, not victimsdecisive»Vi måste tydligt agera mot våldsutövare, inte begränsa offrens frihet.« (party programme ↗)“We must clearly act against perpetrators of violence, not restrict victims' freedom.”
- prostitution is not consent»skärpa samtyckeslagen så att det blir tydligt att prostitution inte innebär samtycke till sex.« (2022 manifesto ↗)“sharpen the consent law so that it becomes clear that prostitution does not imply consent to sex.”
- stop sexual trafficking»Miljöpartiet vill se krafttag för att mäns våld mot kvinnor, hedersförtryck, sexhandel och våld i nära relationer ska upphöra.« (party programme ↗)“The Greens want to see firm action so that men's violence against women, honour-based oppression, sexual trafficking and violence in close relationships shall cease.”
- victim perspective in criminal justice»Rättspolitiken ska också ha brottsoffret i centrum.« (party programme ↗)“Criminal justice policy shall also centre on the crime victim.”
The party programme states that the party wants to see a society free from domestic violence, human trafficking and prostitution, and the election manifesto requires that the victim perspective is strengthened and those who have been subjected to crime get redress and better support.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme states that the party wants to see a society free from domestic violence, human trafficking and prostitution, and the election manifesto requires that the victim perspective is strengthened and those who have been subjected to crime get redress and better support. That crime victims in prostitution risk prosecution for tax crime on payments they received under sexualized violence contradicts both commitments. Guidelines and if necessary amended legislation therefore follow from the plan.
Original (Swedish)
Partiprogrammet slår fast att partiet vill se ett samhälle fritt från våld i hemmet, människohandel och prostitution, och valmanifestet kräver att brottsofferperspektivet stärks och att den som utsatts för brott får upprättelse och bättre stöd. Att brottsutsatta i prostitution riskerar åtal för skattebrott på betalningar de fått under sexualiserat våld strider mot båda åtagandena. Riktlinjer och vid behov ändrad lagstiftning följer därför av planen.
- society free from prostitutiondecisive»vill se ett samhälle fritt från våld i hemmet, människohandel och prostitution.« (party programme ↗)“wants to see a society free from domestic violence, human trafficking and prostitution.”
- strengthened victim perspective»Brottsofferperspektivet måste stärkas. Den som utsatts för brott ska få upprättelse och bättre stöd.« (2022 manifesto ↗)“The victim perspective must be strengthened. Those who have been subjected to crime should get redress and better support.”
- support for crime victims»Det är också viktigt att brottsoffer får bättre stöd och att eftervåldet bekämpas.« (2022 manifesto ↗)“It is also important that crime victims receive better support and that aftermath violence is combated.”
The party programme establishes that persons in prostitution shall receive protection and support to move forward and can be given victim of crime status, and that sex purchasing shall be prohibited with demand as the main target.
Plan documents: party programme
Reasoning and quotes
The party programme establishes that persons in prostitution shall receive protection and support to move forward and can be given victim of crime status, and that sex purchasing shall be prohibited with demand as the main target. That the victim instead risks prosecution for tax fraud on compensation received for sexual violence conflicts with that order. The counter-proposal's requirements for guidelines and if necessary amended tax legislation therefore follow from the plan.
Original (Swedish)
Partiprogrammet slår fast att prostituerade ska få skydd och stöd att gå vidare och kunna ges brottsofferstatus, och att sexköp ska vara förbjudet med efterfrågan som huvudmål. Att den utsatta i stället riskerar åtal för skattebrott på ersättning hon fått vid sexualiserat våld strider mot den ordningen. Motförslagets krav på riktlinjer och vid behov ändrad skattelagstiftning följer därför av planen.
- victim of crime status for persons in prostitutiondecisive»Prostituerade ska få skydd och stöd att gå vidare och kunna ges brottsofferstatus.« (party programme ↗)“Persons in prostitution shall receive protection and support to move forward and can be given victim of crime status.”
- ban on sex purchasing»Det ska vara förbjudet att köpa sexuella handlingar.« (party programme ↗)“It shall be prohibited to purchase sexual acts.”
- combat demand»Den viktigaste insatsen är att få bort efterfrågan.« (party programme ↗)“The most important measure is to eliminate demand.”
- support for crime victims»Insatser för att stödja brottsoffer är ett huvuduppdrag för både rättsväsende och socialtjänst.« (party programme ↗)“Efforts to support crime victims are a main task for both the justice system and social services.”
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 states that society shall side with the crime victim and that sexualized human trafficking of women and children shall be combated vigorously.
Plan documents: party programme
Reasoning and quotes
The plan states that society shall side with the crime victim and that sexualized human trafficking of women and children shall be combated vigorously. That the person exploited in prostitution risks prosecution for tax crime on payments from a crime directed against her contradicts this, and the tax system should according to the plan be ethically legitimate. The issue is not treated explicitly.
Original (Swedish)
Planen slår fast att samhället ska ställa sig på brottsoffrets sida och att den sexualiserade slavhandeln med kvinnor och barn ska bekämpas med kraft. Att den som utnyttjas i prostitution riskerar åtal för skattebrott på betalningar från ett brott som riktats mot henne står i strid med det, och skattesystemet ska enligt planen vara etiskt legitimt. Sakfrågan behandlas inte uttryckligen.
- the crime victim's sidedecisive»Samhället ska ställa sig på brottsoffrets sida.« (party programme ↗)“Society shall side with the crime victim.”
- combat sexual exploitation»sexualiserade slavhandeln med kvinnor och barn« (party programme ↗)“sexualized human trafficking of women and children”
- ethically legitimate taxation»skattesystemet är transparent och etiskt legitimt« (party programme ↗)“the tax system is transparent and ethically legitimate”
- protection against abuse»människohandel, fysiskt eller psykiskt våld från en närstående« (party programme ↗)“human trafficking, physical or psychological violence from a close person”
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's pivotal commitment here is that a law-governed society must always stand with the crime victim and that the crime victim's position in legal proceedings must be greatly strengthened.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's pivotal commitment here is that a law-governed society must always stand with the crime victim and that the crime victim's position in legal proceedings must be greatly strengthened. That a person subjected to sexualized violence risks prosecution for tax crime on the compensation is the opposite of that crime victim perspective. The plan does not take up the taxation as such, but its crime victim principle and zero tolerance for the oppression of women carry the stance.
Original (Swedish)
Planens bärande åtagande här är att rättssamhället alltid ska stå på brottsoffrets sida och att brottsoffrets ställning i rättsprocessen kraftigt ska stärkas. Att en person som utsatts för sexualiserat våld riskerar åtal för skattebrott på ersättningen är motsatsen till det brottsofferperspektivet. Planen tar inte upp beskattningen som sådan, men dess brottsofferprincip och nolltolerans mot kvinnoförtryck bär ställningstagandet.
- victim at the centredecisive»Rättssamhället måste alltid stå på brottsoffrets sida. Moderaterna kommer kraftigt stärka brottsoffrets ställning i rättsprocessen.« (2022 manifesto ↗)“A law-governed society must always stand with the crime victim. The Moderates will greatly strengthen the crime victim's position in legal proceedings.”
- victim perspective»Brottsoffrens perspektiv är viktigt i kriminalpolitiken.« (party programme ↗)“The crime victim's perspective is important in criminal policy.”
- strengthened protection for victims»Stärka skyddet för vittnen och brottsoffer« (2022 manifesto ↗)“Strengthen the protection of witnesses and crime victims”
- zero tolerance for the oppression of women»Kvinnofientliga traditioner och strukturer kan aldrig accepteras i ett fritt, öppet och jämställt samhälle.« (2022 manifesto ↗)“Misogynist traditions and structures can never be accepted in a free, open and equal society.”
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's core principle in the justice area is that policy shall be formed based on the victim's best interest and not the perpetrator's, and that the victim's position and support shall be strengthened.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's core principle in the justice area is that policy shall be formed based on the victim's best interest and not the perpetrator's, and that the victim's position and support shall be strengthened. That a person exposed to sex buying and sexualized violence risks prosecution for tax crime is such a reversed order that the plan opposes. The plan also wants to strengthen the fight against violence and abuse against women.
Original (Swedish)
Planens bärande princip på rättsområdet är att politiken ska utformas utifrån brottsoffrets bästa och inte gärningsmannens, och att brottsoffrets ställning och stöd ska stärkas. Att en person som utsatts för sexköp och sexualiserat våld riskerar åtal för skattebrott är en sådan omvänd ordning som planen vänder sig emot. Planen vill också stärka kampen mot våld och övergrepp mot kvinnor.
- victim firstdecisive»Utformningen av politiken måste ske utifrån brottsoffrets bästa, inte gärningsmannen.« (2022 manifesto ↗)“Policy formulation must take place based on the crime victim's best interest, not the perpetrator's.”
- strengthened victim support»Stärka brottsoffrets ställning och öka stödet till brottsoffer« (2022 manifesto ↗)“Strengthen the crime victim's position and increase support to crime victims”
- against sexualized violence»Stärka kampen mot våld och överfall« (2022 manifesto ↗)“Strengthen the fight against violence and assault”
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
Sources and documents
- The committee report on riksdagen.se (2025/26:SkU13)
- Committee report full text (HD01SkU13)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2025/26:1048 — Ekonomi för ett jämlikt och hållbart samhälle av Jamal El-Haj (-)
- Motion 2025/26:1050 — Ett hållbart och tillgängligt transportsystem för framtiden av Jamal El-Haj (-)
- Motion 2025/26:1130 — Rotavdrag från utlandet av Martina Johansson (C)
- Motion 2025/26:1152 — Beskattning vid prostitution av Hanna Westerén (S)
- Motion 2025/26:1170 — Breddat skatteavdrag för gåvor av Christofer Bergenblock och Anne-Li Sjölund (båda C)
- Motion 2025/26:1214 — Rot och rut utomlands av Eva Lindh m.fl. (S)
- Motion 2025/26:1276 — Reformer för ökad tillväxt i Stockholmsregionen av Josefin Malmqvist m.fl. (M)
- Motion 2025/26:1303 — Återinförande av avdragsrätt för fackföreningsavgiften av Dzenan Cisija (S)
- Motion 2025/26:1338 — Permanent avskaffande av funkisskatten av Sanna Backeskog m.fl. (S)
- Motion 2025/26:1357 — Rätten till arbetsskor av Sanna Backeskog m.fl. (S)
- Motion 2025/26:1376 — Fria arbetsskor för vård- och omsorgspersonal av Sanne Lennström och Inga-Lill Sjöblom (båda S)
- Motion 2025/26:1451 — Översyn av reglerna för rut i syfte att underlätta bekämpning av invasiva arter likt parkslide av Magnus Jacobsson (KD)
- Motion 2025/26:1651 — Avdragsrätt för inackorderingskostnader vid studier på lantbruksgymnasium av Ludvig Ceimertz (M)
- Motion 2025/26:1668 — Avskaffande av den statliga inkomstskatten av John E Weinerhall (M)
- Motion 2025/26:1673 — En pension att kunna leva på av John E Weinerhall (M)
- Motion 2025/26:1680 — Avdragsrätt för inackorderingskostnader vid studier på lantbruksgymnasium av Ludvig Ceimertz (M)
- Motion 2025/26:1688 — Bosparande för unga av Margareta Cederfelt (M)
- Motion 2025/26:173 — Skatteavdrag på drivmedel för landsbygdsbor av Nima Gholam Ali Pour (SD)
- Motion 2025/26:1823 — Skatteförmåner för privata sjukvårdsförsäkringar av Anna Vikström (S)
- Motion 2025/26:1979 — Rattavdrag av Ann-Sofie Lifvenhage (M)
Source: The Swedish Parliament