2026-03-252025/26:SkU13 · p.2SkUTaxation
Earned income tax credit
Increased earned-income tax credit for higher earners
What's at stake: The decision affects how much tax employees with higher work income pay and how large the gap becomes compared with people who have other types of income, which matters for labour supply and for perceptions of fairness in the tax system.
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 earned-income tax credit should be increased for people with work income above roughly SEK 192,000 a year, as proposed, or whether further changes to the credit are needed to reduce the gap in taxation between different types of income.
Yes Yes — the committee proposal
The committee backs the government's proposal to raise the earned-income tax credit for people with work income above roughly SEK 192,000 a year, judging that the measure will have the intended effect on labour supply. The committee does not consider that parliament should call for other changes to the credit, and rejects the motions.
No No — the reservations
Reservation 2 (S)
S argues that the earned-income tax credit introduced by the previous Moderate-led government created an indefensible tax gap between different types of income, benefiting those with the highest incomes the most. Different types of work-based income should be taxed equally, and taxation should eventually return to that principle.
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 S.
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: MPMiljöpartiet
Ja 181–93Ja 166–108
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 0/0/19/3 | differs | confidence: high | derived |
| S | No | No 0/92/0/14 | match | confidence: medium | derived |
| MP | No | Yes 15/0/0/3 | differsagainst own programme | confidence: high | explicit |
| C | Yes | Yes 17/0/0/7 | match | confidence: high | derived |
| L | Yes | Yes 14/0/0/2 | match | confidence: high | explicit |
| KD | Yes | Yes 17/0/0/2 | match | confidence: medium | derived |
| M | Yes | Yes 59/0/0/9 | match | confidence: high | explicit |
| SD | Yes | Yes 57/0/0/13 | match | confidence: medium | derived |
Committee proposal
The Riksdag rejects the motions 2025/26:2144 by Sten Bergheden (M), 2025/26:2783 by Ilona Szatmári Waldau et al. (V) demand 7 and 2025/26:3553 by Niklas Karlsson et al. (S) demand 8.
Original (Swedish)
Riksdagen avslår motionerna 2025/26:2144 av Sten Bergheden (M), 2025/26:2783 av Ilona Szatmári Waldau m.fl. (V) yrkande 7 och 2025/26:3553 av Niklas Karlsson m.fl. (S) yrkande 8.
Riksdag decision: The Riksdag said no to approximately 150 proposals in motions from the general motion period 2025 concerning income tax for individuals. The proposals concern changes to income taxation regarding, among other things, earned income tax credit, tax reduction for sickness and activity benefit, increased basic deduction, RUT and ROT deductions, gift tax deduction, green deduction, green tax shift, benefits, transition deduction and various tax reforms. The Riksdag primarily refers to earlier positions, ongoing legislative work and applicable legislation in the area.
Counter-proposals
- The counter-proposal wants to abolish the job tax deduction that primarily benefits high earners. (S) — 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 rejects tax cuts that benefit a few and demands a simple, stable, and solidarity-based tax system.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan rejects tax cuts that benefit a few and demands a simple, stable, and solidarity-based tax system. It establishes that the sick, unemployed, and pensioners must have the same right to good lives as the working and calls the right's idea that performance is forced through worse conditions a flawed logic. That the earning tax credit's gap between income categories should be removed and work-based income taxed equally follows from that.
Original (Swedish)
Planen avvisar skattesänkningar som gynnar ett fåtal och kräver ett enkelt, stabilt och solidariskt skattesystem. Den slår fast att sjuka, arbetslösa och pensionärer ska ha samma rätt till goda liv som arbetande och kallar högerns idé om att prestationer pressas fram genom sämre villkor en haltande logik. Att jobbskatteavdragets klyfta mellan inkomstslag ska tas bort och arbetsbaserade inkomster beskattas lika följer av det.
- equal conditions for sick and workingdecisive»Barn, sjuka och arbetslösa måste självklart ha samma rätt som arbetande människor att ha goda liv.« (2022 manifesto ↗)“Children, sick people and unemployed people must of course have the same right as working people to have good lives.”
- no to tax cuts for a few»Vänsterpartiet tycker att det är viktigare med en arbetstidsförkortning som kommer alla till del än sänkta skatter för ett fåtal.« (2022 manifesto ↗)“The Left Party thinks it is more important with a reduction in working hours that benefits everyone than tax cuts for a few.”
- simple and solidarity-based tax system»arv och höga inkomster. Vi vill se ett enkelt, stabilt och solidariskt« (party programme ↗)“inheritance and high incomes. We want to see a simple, stable and solidarity-based”
- rejects the labour supply argument»Det är en haltande logik och en politik som skapar konflikter och misstro mellan människor.« (2022 manifesto ↗)“It is a flawed logic and a policy that creates conflicts and distrust between 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 builds tax policy on progressive and equalizing taxation according to ability to pay and guards pensioners and sick-listed individuals whose economy has been hollowed out.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan builds tax policy on progressive and equalizing taxation according to ability to pay and guards pensioners and sick-listed individuals whose economy has been hollowed out. A tax gap between different work-based incomes that favors the highest incomes contradicts that principle. The demand for uniform taxation of work-based income is therefore in line with the plan.
Original (Swedish)
Planen bygger skattepolitiken på progressiv och utjämnande beskattning efter bärkraft och slår vakt om pensionärer och sjukskrivna som fått sin ekonomi urholkad. En skatteklyfta mellan olika arbetsbaserade inkomster som gynnar de högsta inkomsterna strider mot den principen. Kravet på likformig beskattning av arbetsbaserad inkomst ligger därför i linje med planen.
- progressive taxation according to abilitydecisive»Progressiv och utjämnande beskattning efter bärkraft.« (party programme ↗)“Progressive and equalizing taxation according to ability to pay.”
- respect for those who have worked»Pensionerna ska höjas. Det är en fråga om respekt för dem som har jobbat, byggt upp vårt land och lagt grunden för vår gemensamma välfärd – och det är avgörande för jämställdheten.« (2022 manifesto ↗)“Pensions must be raised. It is a matter of respect for those who have worked, built our country and laid the foundation for our common welfare – and it is decisive for equality.”
- protect security systems»Våra förbättringar av trygghetssystemen står på spel i höstens val – och vi slår vakt om principen att den som är för sjuk för att arbeta ska kunna lita på sjukförsäkringen.« (2022 manifesto ↗)“Our improvements to the security systems are at stake in the autumn election – and we guard the principle that those who are too ill to work can rely on sickness insurance.”
- reduced class gaps»Undanröjda klassklyftor.« (party programme ↗)“Removed class gaps.”
The party programme explicitly states that income from work and income from social security should be taxed equally, which is exactly what the counter-proposal demands when it wants to eliminate the tax gap between types of income.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme explicitly states that income from work and income from social security should be taxed equally, which is exactly what the counter-proposal demands when it wants to eliminate the tax gap between types of income. The plan furthermore states that the tax system should counteract a class society and that those with the most money should contribute more, which argues against a deduction that benefits the highest incomes the most. The counter-proposal's demand thereby falls within the plan's commitment.
Original (Swedish)
Partiprogrammet slår uttryckligen fast att inkomster från arbete och inkomster från trygghetssystem ska beskattas lika, vilket är exakt vad motförslaget kräver när det vill avveckla skatteklyftan mellan inkomstslag. Planen anger dessutom att skattesystemet ska motverka ett klassamhälle och att de med mest pengar ska bidra mer, vilket talar emot ett avdrag som mest gynnar de högsta inkomsterna. Motförslagets krav ligger därmed inom planens åtagande.
- uniform taxation of incomedecisive»Inkomster från arbete och inkomster från trygghetssystem ska beskattas lika.« (party programme ↗)“Income from work and income from social security should be taxed equally.”
- equitable tax system»Skattesystemet ska motverka ett klassamhälle genom att utjämna de ekonomiska klyftorna, samtidigt som det säkrar en långsiktig finansiering av välfärden.« (party programme ↗)“The tax system should counteract a class society by reducing economic inequality, while securing long-term financing of welfare.”
- the richest contribute more»att de med mest pengar, som också orsakar större utsläpp, ska bidra mer till omställningen och välfärden genom en progressiv beskattning av kapital.« (2022 manifesto ↗)“that those with the most money, who also cause greater emissions, should contribute more to the transition and welfare through progressive taxation of capital.”
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's central promise is to lower the tax on work and business and not to participate in tax increases that harm jobs.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto's central promise is to lower the tax on work and business and not to participate in tax increases that harm jobs. To ultimately tax work-based incomes equally by dismantling the difference means in practice a higher tax on work, which goes directly against this. The party programme also wants to make the tax scale less steep so that effort is not punished.
Original (Swedish)
Valmanifestets bärande löfte är att sänka skatten på jobb och företagande och att inte medverka till skattehöjningar som skadar jobben. Att på sikt beskatta arbetsbaserade inkomster lika genom att avveckla skillnaden innebär i praktiken höjd skatt på arbete, vilket går rakt emot detta. Partiprogrammet vill dessutom göra skatteskalan mindre brant så att ansträngning inte bestraffas.
- no job-harming tax increasesdecisive»Vi kommer inte att medverka till några skattehöjningar som skadar jobben, det egna sparandet eller gör det dyrare att bo.« (2022 manifesto ↗)“We will not participate in any tax increases that harm jobs, personal savings or make housing more expensive.”
- lower tax on work»Sänk skatten på jobb och företagande, särskilt för småföretag och egenföretagare.« (2022 manifesto ↗)“Lower the tax on work and business, especially for small businesses and self-employed.”
- tax should not punish work»Därför måste skatteskalan göras mindre brant, så att den inte bestraffar ansträngningar och utveckling« (party programme ↗)“Therefore the tax scale must be made less steep, so that it does not punish effort and development”
- it shall be worthwhile to work»Det ska löna sig att jobba och bidra till vår gemensamma välfärd.« (2022 manifesto ↗)“It shall be worthwhile to work and contribute to our common welfare.”
The election manifesto promises a new broad job tax credit and continued reduced marginal taxes to strengthen the work line, and the party programme establishes that it should pay better to work.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto promises a new broad job tax credit and continued reduced marginal taxes to strengthen the work line, and the party programme establishes that it should pay better to work. The counter-proposal's demand that taxation of various work-based incomes over time shall be equalized means in practice that the job tax credit is dismantled, which the plan rejects. The plan meets the difference to pensioners through reduced tax on pension, not through increased tax on work.
Original (Swedish)
Valmanifestet lovar ett nytt brett jobbskatteavdrag och fortsatt sänkta marginalskatter för att stärka arbetslinjen, och partiprogrammet slår fast att det ska löna sig bättre att arbeta. Motförslagets krav på att beskattningen av olika arbetsbaserade inkomster på sikt ska likställas innebär i praktiken att jobbskatteavdraget avvecklas, vilket planen tar avstånd från. Planen möter skillnaden mot pensionärer genom sänkt skatt på pension, inte genom höjd skatt på arbete.
- new broad job tax creditdecisive»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 a turbulent economic situation we want to quickly implement a new broad job tax credit.”
- reduced tax on work»På sikt vill vi permanent sänka skatten på de lägsta lönerna med minst 1 000 kronor i månaden samtidigt som marginalskatterna för alla fortsätter att minska.« (2022 manifesto ↗)“In the long term we want to permanently reduce the tax on the lowest wages by at least 1,000 kronor per month while marginal taxes for everyone continue to decrease.”
- work should pay»Det ska löna sig bättre att arbeta, utbilda sig och ta ansvar.« (party programme ↗)“It should pay better to work, get educated and take responsibility.”
- no increased tax gap»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 the difference in taxation between wage earners and pensioners increasing.”
The plan demands a tax system that stimulates work and that all full-time workers shall be able to live on their income.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan demands a tax system that stimulates work and that all full-time workers shall be able to live on their income. Returning to uniform taxation by rolling back the earned income tax credit goes against that commitment. The gap with pensioners is instead closed in the plan by lowering tax on pensions and tax relief for older workers.
Original (Swedish)
Planen kräver ett skattesystem som stimulerar arbete och att alla heltidsarbetande ska kunna leva på sin inkomst. Att återgå till likformig beskattning genom att rulla tillbaka jobbskatteavdraget går emot det åtagandet. Klyftan mot pensionärer sluts i planen i stället genom sänkt skatt på pension och skattelättnad för äldre som arbetar.
- tax that stimulates workdecisive»det stimulerar arbete, hederlighet, sparande och företagande« (party programme ↗)“it stimulates work, honesty, saving and entrepreneurship”
- work must pay»Målet är att alla heltidsarbetande ska kunna« (party programme ↗)“The goal is that all full-time workers shall be able to”
- lower tax on pensions»Sänkt skatt på pension.« (2022 manifesto ↗)“Lower tax on pensions.”
- tax relief for older workers»Skattelättnad för äldre (69+) som vill och kan fortsätta arbeta.« (2022 manifesto ↗)“Tax relief for older people (69+) who want to and can continue working.”
The election manifesto promises to lower taxes on work so that effort pays off better, and explicitly establishes that it should always pay better to have worked than not to have done so.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto promises to lower taxes on work so that effort pays off better, and explicitly establishes that it should always pay better to have worked than not to have done so. The counter-proposal's demand that work-based income sources be taxed equally, that is to say that the tax gap from the earned income tax credit should be removed, goes directly against this. The plan therefore rejects the demand.
Original (Swedish)
Valmanifestet lovar att sänka skatten på arbete så att ansträngning lönar sig bättre, och slår uttryckligen fast att det alltid ska löna sig bättre att ha arbetat än att inte ha gjort det. Motförslagets krav på att arbetsbaserade inkomstslag ska beskattas lika, det vill säga att skatteklyftan från jobbskatteavdraget ska tas bort, går rakt emot detta. Planen avvisar därför kravet.
- lower tax on workdecisive»Sänka skatten på arbete så att din ansträngning lönar sig bättre« (2022 manifesto ↗)“Lower taxes on work so that your effort pays off better”
- work should pay more»Vi värnar arbetslinjen i pensionssystemet – det ska alltid löna sig bättre att ha arbetat än att inte ha gjort det.« (2022 manifesto ↗)“We protect the work line in the pension system – it should always pay better to have worked than not to have done so.”
- work line in the tax system»Skatter och bidragssystem ska utgå från arbetslinjen.« (party programme ↗)“Taxes and benefit systems should be based on the work line.”
- tax-hike cap»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-hike cap during the coming term of office which means that combined taxes are not raised”
The plan's core tax policy commitment is that it should be more rewarding to work and contribute to society, and work is seen as the only sure means to lasting prosperity.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan's core tax policy commitment is that it should be more rewarding to work and contribute to society, and work is seen as the only sure means to lasting prosperity. The counter-proposal wants to level out the tax difference that the earned income tax credit creates, which weakens that incentive. The plan provides no support for eliminating the tax gap between earned income and other income types.
Original (Swedish)
Planens bärande skattepolitiska åtagande är att det ska löna sig bättre att arbeta och bidra till samhället, och arbete ses som det enda säkra medlet till varaktigt välstånd. Motförslaget vill jämna ut den skillnad i beskattning som jobbskatteavdraget skapar, vilket försvagar just den drivkraften. Planen ger inget stöd för att ta bort skatteklyftan mellan arbetsinkomster och andra inkomstslag.
- work must paydecisive»Det måste löna sig bättre att bidra till samhället genom att arbeta och i övrigt vara en god samhällsmedborgare.« (2022 manifesto ↗)“It must be more rewarding to contribute to society through work and otherwise be a good citizen.”
- strengthened work incentives»Göra det mer lönsamt att arbeta« (2022 manifesto ↗)“Make work more rewarding”
- work-oriented tax policy»Göra det lönsamt att arbeta och bidra till samhället« (2022 manifesto ↗)“Make it rewarding to work and contribute to society”
- work as the foundation for prosperity»Vi ser arbete som det enda säkra medlet« (party programme ↗)“We see work as the only sure means”
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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