2025-06-172024/25:KrU11 · p.3KrUCulture
Party-political lotteries should not be exempted from gambling tax
Gaming tax on party-political lotteries
What's at stake: The decision affects parties' income from lottery activity and whether party-political activity should be treated differently from other public-benefit activity for tax purposes.
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 party-political lotteries, like other public-benefit activity, should continue to be exempt from gaming tax, or whether the exemption should be removed specifically for party-political lotteries.
Yes Yes — the committee proposal
The committee shares the government's assessment that party-political activity differs from other public-benefit activity and that it is not justified to keep the tax exemption for party-political lotteries, and therefore rejects the motion calling for the exemption to continue.
No No — the reservations
Reservation 5 (MP)
The dissenter (MP) holds that party-political activity has long been regarded as public-benefit and that gambling in support of such activity should not be singled out for special regulation, but that all public-benefit lotteries, including party-political ones, should continue to be exempt from gaming tax.
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 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 | Abstain 2/0/18/4 | departs from the plan | confidence: low | not addressed |
| S | No | Yes 93/0/0/13 | departs from the plan | confidence: medium | derived |
| MP | No | No 0/15/0/3 | follows the plan | confidence: low | not addressed |
| C | Yes | Yes 21/0/0/3 | follows the plan | confidence: medium | derived |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: medium | derived |
| KD | No | Yes 16/0/0/3 | departs from the plan | confidence: medium | derived |
| M | No | Yes 59/0/0/9 | departs from the plan | confidence: medium | derived |
| SD | No | Yes 62/0/0/10 | departs from the plan | confidence: low | not addressed |
Broke with the party line
| VIsabell Mixter (V, Västernorrlands län) | Yes — party line: Abstain |
| VNooshi Dadgostar (V, Stockholms län) | Yes — party line: Abstain |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
The Riksdag rejects motion 2024/25:3409 by Mats Berglund et al. (MP) motions 1 and 3.
Original (Swedish)
Riksdagen avslår motion 2024/25:3409 av Mats Berglund m.fl. (MP) yrkandena 1 och 3.
Riksdag decision: The Riksdag approved the government's proposal that it should be clearer for consumers when they support a party-political organization in a lottery purchase. The proposal also means that party-political lotteries will no longer be exempted from gambling tax, credit restrictions or requirements for bonus limitations. The legislative changes take effect on January 1, 2026. The Riksdag also rejected all proposals in motions, of which approximately 30 were submitted during the ordinary motion period 2024.
Counter-proposals
- The counter-proposal wants to strengthen transparency requirements for party-political lotteries and extend tax regulations to other general-purpose lotteries. (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 documents do not address gambling tax or parties' financing.
Plan documents: party programme
Reasoning and quotes
The documents do not address gambling tax or parties' financing. The nearest principle is that the democratic infrastructure, with strong and independent grassroots movements and a diversity of channels for opinion formation, needs good and secured conditions. Based on that principle the plan speaks against just the parties' non-profit activities being specially regulated, but the conclusion is entirely derived.
Original (Swedish)
Dokumenten behandlar inte spelskatt eller partiernas finansiering. Närmast liggande princip är att den demokratiska infrastrukturen, med starka och självständiga folkrörelser och en mångfald av kanaler för åsiktsbildning, behöver goda och säkrade villkor. Utifrån den principen talar planen mot att just partiernas allmännyttiga verksamhet särregleras, men slutsatsen är helt härledd.
- free opinion formationdecisive»Det behövs en mångfald av kanaler för information, nyheter, åsikts« (party programme ↗)“There needs to be a diversity of channels for information, news, opinion”
- secured conditions for grassroots movements»Vi driver på för villkor som säkrar en stark« (party programme ↗)“We push for conditions that secure strong”
- foundations of democracy»Några av den politiska demokratins viktigaste byggstenar« (party programme ↗)“Some of political democracy's most important building blocks”
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 is based on a legal order with equality before the law for all and views broad participation in democracy far beyond the right to vote as a strength, while it describes declining party membership as a democratic problem.
Plan documents: party programme
Reasoning and quotes
The plan is based on a legal order with equality before the law for all and views broad participation in democracy far beyond the right to vote as a strength, while it describes declining party membership as a democratic problem. This argues against specifically regulating party-political lotteries separately for tax purposes and for the issue to be handled collectively for all public benefit activities. The plan does not address gambling tax, hence the derived funding.
Original (Swedish)
Planen bygger på en rättsordning med allas likhet inför lagen och ser bred delaktighet i demokratin långt utöver rösträtten som en styrka, samtidigt som den beskriver minskande partimedlemskap som ett demokratiproblem. Det talar mot att just partipolitiska lotterier särregleras skattemässigt och för att frågan hanteras samlat för all allmännyttig verksamhet. Planen uttalar sig inte om spelskatt, därav härledd täckning.
- no special regulationdecisive»En rättsordning som bygger på allas likhet inför lagen.« (party programme ↗)“A legal order based on equality before the law for all.”
- broad democratic participation»Delaktighet i demokratin, där många är engagerade långt utöver att utöva sin rösträtt, är en styrka för varje land.« (party programme ↗)“Participation in democracy, where many are engaged far beyond exercising their right to vote, is a strength for every country.”
- weaker party organizations»Antalet medlemmar i svenska politiska partier har minskat, samtidigt som valdeltagandet gått ned i socioekonomiskt eftersatta områden.« (party programme ↗)“The number of members in Swedish political parties has declined, while voting turnout has fallen in socioeconomically disadvantaged areas.”
- vital civic movements»Livskraftiga folkrörelser för att hålla ihop samhället.« (party programme ↗)“Vital civic movements to hold society together.”
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 does not take a position on gambling tax for political party lotteries.
Plan documents: party programme
Reasoning and quotes
The plan does not take a position on gambling tax for political party lotteries. The closest principle is that freedom of expression and free public debate are invaluable, which argues that parties' advocacy work should not be specially regulated negatively compared to other public-interest activities. The plan's restrictive view on gambling points in the other direction, so the conclusion is uncertain.
Original (Swedish)
Planen tar inte ställning till spelskatt för partipolitiska lotterier. Närmast liggande princip är att yttrandefriheten och den fria åsiktsbildningen är ovärderliga, vilket talar för att partiernas opinionsarbete inte särregleras negativt jämfört med annan allmännyttig verksamhet. Planens restriktiva syn på spel drar åt andra hållet, varför slutsatsen är osäker.
- free public debatedecisive»Yttrandefriheten och den fria åsiktsbildningen är ovärderliga.« (party programme ↗)“Freedom of expression and free public debate are invaluable.”
- public-interest activities equal terms»Det civila samhället spelar en viktig roll för att hela landet ska leva. Föreningsliv och idéburna organisationer bidrar till socialt hållbara samhällen och stärkt livskvalitet hos unga och gamla.« (party programme ↗)“Civil society plays an important role for the whole country to flourish. Associational life and idea-driven organisations contribute to socially sustainable societies and strengthened quality of life for young and old.”
- restrictive gambling policy»Sexistisk reklam och reklam riktad mot barn under tolv år ska vara förbjudet, liksom reklam för spel och alkohol.« (party programme ↗)“Sexist advertising and advertising directed at children under twelve years shall be prohibited, as shall advertising for gambling and alcohol.”
The election manifesto wants to tighten rules for financing of political parties and make Sweden even more transparent.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to tighten rules for financing of political parties and make Sweden even more transparent. The counter-proposal wants instead to preserve a tax exemption that benefits parties' own financing, which goes against that commitment. The plan's principle of equal conditions certainly speaks for comprehensive regulation, but the decisive line is tightened rules for party financing.
Original (Swedish)
Valmanifestet vill skärpa reglerna för finansiering av politiska partier och göra Sverige ännu mer transparent. Motförslaget vill i stället bevara ett skatteundantag som gynnar partiernas egen finansiering, vilket går emot det åtagandet. Planens princip om lika villkor talar visserligen för en samlad reglering, men den avgörande linjen är skärpta regler för partifinansiering.
- tightened rules for party financingdecisive»Reglerna för finansiering av politiska partier bör skärpas och deras motståndskraft mot yttre påverkan och infiltration rustas.« (2022 manifesto ↗)“Rules for financing of political parties should be tightened and their resistance to external influence and infiltration strengthened.”
- increased transparency»Sverige ska bli ännu mer transparent. Vi vill inrätta en antikorruptionsmyndighet, skärpa regler mot korruption och införa ett lobbyregister.« (2022 manifesto ↗)“Sweden shall become even more transparent. We want to establish an anti-corruption agency, tighten rules against corruption and introduce a lobby register.”
- openness against corruption»Öppenhet och transparens är grundförutsättningar för frihet, demokrati och för att förhindra korruption och övergrepp.« (party programme ↗)“Openness and transparency are fundamental prerequisites for freedom, democracy and to prevent corruption and abuse.”
- equal conditions»Fritt företagande, lika villkor och fri handel är avgörande för ett gott samhälle.« (party programme ↗)“Free enterprise, equal conditions and free trade are crucial for a good society.”
The plan requires that tax policy is as simple and transparent as possible and that uniformity in taxation increases, which argues for a gambling tax to be regulated uniformly for all non-profit activity rather than introduced only for one category.
Plan documents: party programme
Reasoning and quotes
The plan requires that tax policy is as simple and transparent as possible and that uniformity in taxation increases, which argues for a gambling tax to be regulated uniformly for all non-profit activity rather than introduced only for one category. It also requires that laws and regulations protect competition on equal terms. The plan also protects citizens' political engagement as a prerequisite for democracy.
Original (Swedish)
Planen kräver att skattepolitiken är så enkel och transparent som möjligt och att enhetligheten i beskattningen ökar, vilket talar för att en spelskatt regleras samlat för all allmännyttig verksamhet i stället för att införas enbart för en kategori. Den kräver också att lagar och regler slår vakt om konkurrens på lika villkor. Planen värnar dessutom medborgarnas politiska engagemang som en förutsättning för demokratin.
- simple and transparent taxationdecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som« (party programme ↗)“Tax policy shall support wealth-creating forces, be as simple and transparent as”
- uniform taxation»enhetligheten i kapitalinkomstbeskattningen öka« (party programme ↗)“uniformity in capital income taxation increase”
- equal conditions in the regulatory framework»slå vakt om äganderätt, konkurrens på lika villkor, rättssäkerhet« (party programme ↗)“protect property rights, competition on equal terms, legal security”
- protected political engagement»Demokratin förutsätter att medborgare vill och vågar engagera sig politiskt.« (party programme ↗)“Democracy presupposes that citizens want to and dare engage politically.”
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 requires that taxation is designed according to established tax law principles such as tax according to ability to pay and equal treatment, which argues against a single category of public benefit lotteries being specially regulated.
Plan documents: party programme
Reasoning and quotes
The plan requires that taxation is designed according to established tax law principles such as tax according to ability to pay and equal treatment, which argues against a single category of public benefit lotteries being specially regulated. That donations to non-profit organizations should be tax-exempt shows the same direction on favorable treatment of public benefit activities. The plan also emphasizes the parties' role in representative democracy and protection of free opinion formation.
Original (Swedish)
Planen kräver att beskattningen utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling, vilket talar mot att en enda kategori allmännyttiga lotterier särregleras. Att gåvor till ideella organisationer bör vara skattebefriade visar samma inriktning på gynnsam behandling av allmännyttig verksamhet. Planen framhåller också partiernas roll i den representativa demokratin och skyddet för den fria åsiktsbildningen.
- equal treatment in taxationdecisive»ska utformas enligt vedertagna skatterättsliga principer som skatt efter bärkraft och likabehandling« (party programme ↗)“shall be designed according to established tax law principles such as tax according to ability to pay and equal treatment”
- tax relief for public benefit»Gåvor till ideella organisationer bör vara skattebefriade.« (party programme ↗)“Donations to non-profit organizations should be tax-exempt.”
- free opinion formation»Ett starkt skydd för yttrande- och meddelarfriheten« (party programme ↗)“Strong protection for freedom of expression and freedom to communicate”
- equal conditions»övergripande ansvaret för att likvärdiga villkor ska gälla« (party programme ↗)“overarching responsibility for equal conditions shall apply”
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 counter-proposal does not want partisan lotteries to be subject to special regulation with gaming tax, but rather for the question to be handled collectively for all public-benefit activities.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The counter-proposal does not want partisan lotteries to be subject to special regulation with gaming tax, but rather for the question to be handled collectively for all public-benefit activities. The plan's core tax commitment is a tax-increase cap which means that total taxes are not raised, with the reasoning that Sweden already has one of the world's highest tax burdens. The plan also requires that public exercise of authority is marked by equal treatment and predictability, which speaks against special regulation of a single category.
Original (Swedish)
Motförslaget vill inte att partipolitiska lotterier särregleras med spelskatt utan att frågan hanteras samlat för all allmännyttig verksamhet. Planens bärande skatteåtagande är ett skattehöjarstopp som innebär att de samlade skatterna inte höjs, med motiveringen att Sverige redan har ett av världens högsta skattetryck. Planen kräver dessutom att offentlig maktutövning präglas av likabehandling och förutsebarhet, vilket talar emot särreglering av en enskild kategori.
- tax-increase capdecisive»Införa ett skattehöjarstopp under den kommande mandatperioden som innebär att de samlade skatterna inte höjs« (2022 manifesto ↗)“Introduce a tax-increase cap during the coming term of office which means that total taxes are not raised”
- no new taxes(2022 manifesto)
- equal treatment and predictability»All offentlig maktutövning ska vara lagstyrd och vägledas av« (party programme ↗)“All public exercise of authority shall be governed by law and guided by”
- free public debate»Den fria åsiktsbildningen.« (party programme ↗)“Free public debate.”
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 plan does not take a position on gambling tax, but it states that freedom of expression and freedom of opinion are democracy's foundations and that free opinion formation must be strengthened.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not take a position on gambling tax, but it states that freedom of expression and freedom of opinion are democracy's foundations and that free opinion formation must be strengthened. The party programme is also based on equality before the law, which argues against special regulation of just party-political lotteries. The conclusion is derived and the foundation is weak.
Original (Swedish)
Planen tar inte ställning till spelskatt, men den slår fast att yttrande- och åsiktsfriheterna är demokratins grundpelare och att den fria åsiktsbildningen ska stärkas. Partiprogrammet bygger dessutom på likhet inför lagen, vilket talar mot att särreglera just partipolitiska lotterier. Slutsatsen är härledd och underlaget svagt.
- freedom of opinion as foundationdecisive»Yttrande-, åsikts- och informationsfriheterna är tre av demokratins grundpelare.« (2022 manifesto ↗)“Freedom of expression, freedom of opinion and freedom of information are three of democracy's foundations.”
- equality before the law»att likhet inför lagen och allmän och lika rösträtt för medborgare skall råda« (party programme ↗)“that equality before the law and universal and equal voting rights for citizens shall prevail”
- free opinion formation in elections»att yttrandefrihet, tryckfrihet, mötesfrihet, föreningsfrihet och rättstrygghet är helt nödvändiga inslag« (party programme ↗)“that freedom of expression, freedom of the press, freedom of assembly, freedom of association and legal security are entirely necessary components”
- free opinion formation»Stärka möjligheten till fri och värdeoberoende åsiktsbildning« (2022 manifesto ↗)“Strengthen the possibility for free and value-independent opinion formation”
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:KrU11)
- Committee report full text (HC01KrU11)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1338 — Matchfixning och straffskärpningar av Anna-Lena Hedberg m.fl. (SD)
- Motion 2024/25:1342 — Framtidens e-sport av Michael Rubbestad m.fl. (SD)
- Motion 2024/25:1419 — Spelmarknadspolitik av Jonas Andersson m.fl. (SD)
- Motion 2024/25:1774 — Stärkt kulturpolitik - stärkt demokrati av Mats Berglund m.fl. (MP)
- Motion 2024/25:1781 — Förbud mot banktransaktioner till olicensierade spelbolag av Carl Nordblom (M)
- Motion 2024/25:1810 — Höjd åldersgräns och förstärkt kontroll av spel om pengar bland unga av Patrik Lundqvist m.fl. (S)
- Motion 2024/25:1905 — En starkare folkhälsa av Karin Rågsjö m.fl. (V)
- Motion 2024/25:1967 — Särskild måttfullhet vid marknadsföring av spel genom telefonförsäljning av Stefan Olsson (M)
- Motion 2024/25:239 — Krafttag mot det illegala gatuspelet av Richard Jomshof (SD)
- Motion 2024/25:2682 — Förbud mot försäljning av lotter på kredit av Sten Bergheden (M)
- Motion 2024/25:2958 — Kultur, civilsamhälle och medier av Catarina Deremar m.fl. (C)
- Motion 2024/25:3055 — Främjande av hälsa - förebyggande av sjukdom och ohälsa av Ulrika Westerlund m.fl. (MP)
- Motion 2024/25:3068 — Idrotts- och friluftspolitiska frågor av Mats Berglund m.fl. (MP)
- Motion 2024/25:3110 — Utgiftsområde 17 Kultur, medier, trossamfund och fritid av Lawen Redar m.fl. (S)
- Motion 2024/25:3402 — med anledning av prop. 2024/25:154 Partipolitiska lotterier av Vasiliki Tsouplaki m.fl. (V)
- Motion 2024/25:3403 — med anledning av prop. 2024/25:154 Partipolitiska lotterier av Lawen Redar m.fl. (S)
- Motion 2024/25:3404 — med anledning av prop. 2024/25:154 Partipolitiska lotterier av Rickard Nordin m.fl. (C)
- Motion 2024/25:3409 — med anledning av prop. 2024/25:154 Partipolitiska lotterier av Mats Berglund m.fl. (MP)
- Motion 2024/25:370 — En teknikneutral reglering av betalningslösningar vid onlinespel av Azadeh Rojhan (S)
- Proposition 2024/25:154 — Partipolitiska lotterier
Source: The Swedish Parliament