According to the Swedish government, the current tonnage tax system was previously approved by the Commission as compatible with state aid rules. The existing approval expires at the end of 2026. In December 2025, the government applied for a new approval, including proposed improvements.
A bill with the changes was submitted to the Riksdag in April 2026. The Commission's new approval covers ten years, from January 1, 2027 to December 31, 2036. The Riksdag is expected to decide on the matter before summer 2026.
The proposed changes expand the system to cover certain activities in special shipping and broaden the possibilities to lease qualified vessels without crew within tonnage-taxed activities. The legislative changes are proposed to take effect on July 20, 2026. The government plans to return with complementary regulations requested by the Commission, though specific details have not been disclosed.