Visa and Rights
January 1, 2026

Legislative Changes in Sweden as of January 1, 2026: What Ukrainians Need to Know

Every year on January 1st, a package of changes across various sectors—taxes, social benefits, business regulations, loans, and education—comes into effect in Sweden. Some changes result from Riksdag (Parliament) decisions, while others stem from government ordinances or updated agency regulations. Consequently, many rules affecting our daily lives "refresh" simultaneously.

1. Lower Taxes for Workers (Jobbskatteavdrag)

Starting January 1, 2026, the tax credit for individuals who work and are under the age of 66 is being increased. These changes primarily target full-time employment and low-to-middle-income earners. For an "average salary," this results in approximately 400 SEK less tax per month in 2026 compared to 2025. The exact amount depends on your income and municipality.

Note: Jobbskatteavdrag is a tax reduction (skattereduktion) on earned income. it directly reduces the amount of tax you actually pay from your salary.

2. CSN for Ukrainians Under Temporary Protection: Eligibility After 12 Months

As of January 1, 2026, Ukrainians holding a permit under the Mass Temporary Protection Directive who have held such a permit for at least 12 months gain the right to student financial aid (studiestöd). CSN cannot make decisions based on these new rules before January 1, 2026, and payments are generally not granted retroactively unless "special reasons" (särskilda skäl) exist.

3. VAB: Easier for Parents of Children with Disabilities/Chronic Conditions

From January 1, 2026, the right to temporary parental benefit (VAB) is expanded for parents whose children have an illness, injury, condition, or disability requiring frequent contact with schools, preschools, healthcare providers, or social services.

The Idea: Previously, many of these situations were covered by vacation days or unpaid leave; starting in 2026, part of this can be officially filed as VAB. More details are available on the Försäkringskassanwebsite.

4. ROT Deduction Returns to 30%

Starting January 1, 2026, the ROT deduction (for home repairs and maintenance) returns to its standard level of 30% of labor costs. If you are planning renovations, the 2026 rates differ from the temporary increases seen in 2025.

5. Travel Deduction: Threshold Increases to 15,000 SEK

The expenditure threshold for claiming a tax deduction for travel between home and work (and certain related trips) is increasing from 11,000 SEK to 15,000 SEK.

6. Base Amounts for 2026 (Prisbasbeloppet)

In Sweden, many social security and tax amounts are not set manually but are tied to "base amounts" (basbelopp), which act as coefficients for calculating benefits and pensions.

Base Amount Type20252026Price Base Amount (PBB)58,800 kr59,200 krIncreased Price Base Amount (FPBB)60,000 kr60,500 krIncome Base Amount (IBB)80,600 kr83,400 kr

Export to Sheets

7. SFI: New 3-Year Limit

New rules for Swedish for Immigrants (SFI) take effect on January 1, 2026: the right to study SFI is now limited to 3 years from the date you were accepted into the program.

  • If there are "special reasons" (särskilda skäl), such as parental leave, illness, or breaks due to work/other studies, the municipality can extend the period by 6 months at a time.
  • For those enrolled in SFI before January 1, 2026, the 3-year period is counted from January 1, 2026, to December 31, 2028.

8. Stricter Requirements for Legal Representatives and Interpreters

Effective January 1, 2026, requirements for public counsel (offentligt biträde) in migration cases are being tightened, and new competence standards for interpreters and written translations are being introduced. Furthermore, "unsuitable" representatives can be barred from cases at the Migration Agency, Police, or Säpo, and substituting a representative (substitution) will require specific permission.

Source: Regeringen.se

The Empower HUB project is implemented by HUG and partners. Co-funded by the European Union through the Asylum, Migration and Integration Fund (AMIF).

Please note: This is a translation from Ukrainian. Always verify the information on official government resources.

Practical Tips for Living in Sweden

We gather the most essential news and step-by-step guides to help you feel confident in Sweden. Discover your rights, obligations, and opportunities for personal and professional growth all in one place.

Tax deduction is optional in the next step.