Tax reduction for corporate gifts

Legal entities such as corporations and associations that pay state income tax may receive a tax credit for gifts ( Tax reduction ). A general partnership or a limited partnership is not eligible for a tax credit for gifts ( Tax reduction). If a commission agent has made the gift in the course of its commission agency business, the principal company is instead entitled to a tax credit ( Tax reduction).

The rules regarding Tax reduction for gifts made by legal entities apply to gifts made on or after the 2026 calendar year.

No, legal entities that are fully or partially exempt from income tax—such as nonprofit organizations serving the public good and registered religious organizations—are not eligible for the “ Tax reduction ” tax credit for donations to Erikshjälpen.

The tax credit is equal to the corporate income tax rate—20.6 percent—multiplied by the tax credit base. The tax credit base is the value of corporate gifts paid during the calendar year. It may not exceed 800,000 Swedish kronor (SEK) for a calendar year. The tax reduction cannot, therefore, exceed 164,800 Swedish kronor (SEK) (20.6 percent multiplied by 800,000) for a calendar year.

Erikshjälpen submits reporting information to the Swedish Tax Agency for corporate gifts of at least 2,000 Swedish kronor (SEK). The donor must request Tax reduction and include the supporting documentation in their income tax return. The supporting documentation is therefore not pre-printed on the legal entity’s income tax return.

The documentation must be submitted after the end of the calendar year in which the corporate donation was made to Erikshjälpen. This applies regardless of whether the organization’s fiscal year is a calendar year or a non-calendar fiscal year.