SFS 2023:757 Lag om ändring i inkomstskattelagen (1999:1229)

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.ft29{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft210{font-size:17px;line-height:19px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft211{font-size:18px;line-height:30px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft212{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft213{font-size:17px;line-height:19px;font-family:FAAABJ+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft30{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft31{font-size:16px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft32{font-size:16px;font-family:TMFFGL+TimesNewRomanPS;color:#000000;} .ft33{font-size:17px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft34{font-size:11px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft35{font-size:17px;font-family:FAAABJ+TimesNewRomanPS;color:#000000;} .ft36{font-size:9px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft37{font-size:13px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft38{font-size:17px;line-height:19px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft39{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft310{font-size:17px;line-height:19px;font-family:FAAABJ+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft40{font-size:17px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} .ft41{font-size:16px;font-family:FAAABE+TimesNewRomanPS;color:#000000;} .ft42{font-size:16px;font-family:TMFFGL+TimesNewRomanPS;color:#000000;} .ft43{font-size:17px;line-height:20px;font-family:FAAAAJ+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1</p> <p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 0</p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" class="ft14"><b>om �ndring i inkomstskattelagen (1999:1229) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 30 november 2023 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft115">Enligt riksdagens beslut1 f�reskrivs att 63 kap. 3 a �, 67 kap. 7 och 8 �� och <br/>rubrikerna n�rmast f�re 67 kap. 7 och 8 �� inkomstskattelagen (1999:1229)2 <br/>ska ha f�ljande lydelse. </p> <p style="position:absolute;top:427px;left:98px;white-space:nowrap" class="ft115"><b>63 kap. <br/>3 a �</b>3 F�r dem som vid beskattnings�rets ing�ng har fyllt 66 �r �r grund-<br/>avdraget beloppet enligt 3 � med till�gg av f�ljande s�rskilda belopp. </p> <p style="position:absolute;top:508px;left:107px;white-space:nowrap" class="ft18"><i>Fastst�lld f�rv�rvsinkomst </i></p> <p style="position:absolute;top:547px;left:107px;white-space:nowrap" class="ft117">�verstiger inte 0,91 prisbas-<br/>belopp </p> <p style="position:absolute;top:607px;left:107px;white-space:nowrap" class="ft117">�verstiger 0,91 men inte <br/>1,11 prisbasbelopp </p> <p style="position:absolute;top:686px;left:107px;white-space:nowrap" class="ft117">�verstiger 1,11 men inte <br/>1,965 prisbasbelopp </p> <p style="position:absolute;top:765px;left:107px;white-space:nowrap" class="ft117">�verstiger 1,965 men inte <br/>2,72 prisbasbelopp </p> <p style="position:absolute;top:845px;left:107px;white-space:nowrap" class="ft117">�verstiger 2,72 men inte <br/>3,11 prisbasbelopp </p> <p style="position:absolute;top:944px;left:107px;white-space:nowrap" class="ft117">�verstiger 3,11 men inte <br/>3,24 prisbasbelopp </p> <p style="position:absolute;top:508px;left:337px;white-space:nowrap" class="ft18"><i>S�rskilt belopp </i></p> <p style="position:absolute;top:547px;left:337px;white-space:nowrap" class="ft10">0,687 prisbasbelopp </p> <p style="position:absolute;top:607px;left:337px;white-space:nowrap" class="ft117">0,885 prisbasbelopp minskat <br/>med 20 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:686px;left:337px;white-space:nowrap" class="ft117">0,600 prisbasbelopp �kat med <br/>5,7<i> </i>procent av den fastst�llda <br/>f�rv�rvsinkomsten </p> <p style="position:absolute;top:765px;left:337px;white-space:nowrap" class="ft117">0,333 prisbasbelopp �kat med <br/>19,49 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:845px;left:337px;white-space:nowrap" class="ft117">39,49 procent av den fast-<br/>st�llda </p> <p style="position:absolute;top:865px;left:418px;white-space:nowrap" class="ft10">f�rv�rvsinkomsten </p> <p style="position:absolute;top:885px;left:337px;white-space:nowrap" class="ft117">minskat med 0,212 prisbas-<br/>belopp<i> </i></p> <p style="position:absolute;top:944px;left:337px;white-space:nowrap" class="ft117">49,49 procent av den fast-<br/>st�llda </p> <p style="position:absolute;top:964px;left:418px;white-space:nowrap" class="ft10">f�rv�rvsinkomsten </p> <p style="position:absolute;top:984px;left:337px;white-space:nowrap" class="ft117">minskat med 0,523 prisbas-<br/>belopp </p> <p style="position:absolute;top:1108px;left:98px;white-space:nowrap" class="ft118">1 Prop. 2023/24:13, bet 2023/24:FiU1, rskr. 2023/24:47. <br/>2 Lagen omtryckt 2008:803. <br/>3 Senaste lydelse 2022:886. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft111"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft112"><b> 2023:757</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft119">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft114"> 5 december 2023</p> </div> <div id="page2-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft20">2</p> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft21"><b>SFS</b></p> <p style="position:absolute;top:49px;left:704px;white-space:nowrap" class="ft22"><b> 2023:757</b></p> <p style="position:absolute;top:52px;left:107px;white-space:nowrap" class="ft210">�verstiger 3,24 men inte <br/>5,00 prisbasbelopp </p> <p style="position:absolute;top:131px;left:107px;white-space:nowrap" class="ft210">�verstiger 5,00 men inte <br/>7,88 prisbasbelopp </p> <p style="position:absolute;top:210px;left:107px;white-space:nowrap" class="ft210">�verstiger 7,88 men inte <br/>8,08 prisbasbelopp </p> <p style="position:absolute;top:290px;left:107px;white-space:nowrap" class="ft210">�verstiger 8,08 men inte <br/>10,74 prisbasbelopp </p> <p style="position:absolute;top:349px;left:107px;white-space:nowrap" class="ft210">�verstiger 10,74 men inte <br/>12,16 prisbasbelopp </p> <p style="position:absolute;top:429px;left:107px;white-space:nowrap" class="ft210">�verstiger 12,16 men inte <br/>13,54 prisbasbelopp </p> <p style="position:absolute;top:488px;left:107px;white-space:nowrap" class="ft210">�verstiger 13,54 men inte <br/>38,42 prisbasbelopp </p> <p style="position:absolute;top:52px;left:337px;white-space:nowrap" class="ft210">0,208 prisbasbelopp �kat med <br/>26,93 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:131px;left:337px;white-space:nowrap" class="ft210">0,300 prisbasbelopp �kat med <br/>25,13 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:210px;left:337px;white-space:nowrap" class="ft210">0,986 prisbasbelopp �kat med <br/>16,43 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:290px;left:337px;white-space:nowrap" class="ft20">2,313 prisbasbelopp </p> <p style="position:absolute;top:349px;left:337px;white-space:nowrap" class="ft210">8,972 prisbasbelopp minskat <br/>med 62 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:429px;left:337px;white-space:nowrap" class="ft20">1,430 prisbasbelopp </p> <p style="position:absolute;top:488px;left:337px;white-space:nowrap" class="ft210">2,206 prisbasbelopp minskat <br/>med 5,74 procent av den fast-<br/>st�llda f�rv�rvsinkomsten </p> <p style="position:absolute;top:568px;left:98px;white-space:nowrap" class="ft211"><b>67 kap.</b><i> </i><b> <br/>Jobbskatteavdrag f�r personer som inte har fyllt 66 �r </b></p> <p style="position:absolute;top:636px;left:98px;white-space:nowrap" class="ft212"><b>7 �</b>4 F�r dem som vid beskattnings�rets ing�ng inte har fyllt 66 �r uppg�r <br/>skattereduktionen f�r summan av arbetsinkomster ber�knade enligt 6 � till <br/>f�ljande belopp. </p> <p style="position:absolute;top:717px;left:107px;white-space:nowrap" class="ft213"><i>Arbetsinkomst som beskattas i <br/>Sverige </i></p> <p style="position:absolute;top:777px;left:107px;white-space:nowrap" class="ft210">�verstiger inte 0,91 prisbas-<br/>belopp </p> <p style="position:absolute;top:896px;left:107px;white-space:nowrap" class="ft210">�verstiger 0,91 men inte <br/>3,24 prisbasbelopp </p> <p style="position:absolute;top:717px;left:337px;white-space:nowrap" class="ft27"><i>Skattereduktion </i></p> <p style="position:absolute;top:777px;left:337px;white-space:nowrap" class="ft210">skillnaden mellan arbets-<br/>inkomsterna och grundav-<br/>draget, multiplicerad med <br/>skattesatsen f�r kommunal <br/>inkomstskatt </p> <p style="position:absolute;top:896px;left:337px;white-space:nowrap" class="ft210">skillnaden mellan � ena sidan <br/>summan av 0,91 prisbasbelopp <br/>och 38,74 procent av arbetsin-<br/>komsterna mellan 0,91 och <br/>3,24 prisbasbelopp och � andra <br/>sidan grundavdraget, multi-<br/>plicerad med skattesatsen f�r <br/>kommunal inkomstskatt </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft28">4 Senaste lydelse 2021:1160. </p> </div> <div id="page3-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft30">3</p> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft31"><b>SFS</b></p> <p style="position:absolute;top:49px;left:704px;white-space:nowrap" class="ft32"><b> 2023:757</b></p> <p style="position:absolute;top:52px;left:107px;white-space:nowrap" class="ft38">�verstiger 3,24 men inte <br/>8,08 prisbasbelopp </p> <p style="position:absolute;top:250px;left:107px;white-space:nowrap" class="ft38">�verstiger 8,08 men inte 13,54 <br/>prisbasbelopp </p> <p style="position:absolute;top:369px;left:107px;white-space:nowrap" class="ft30">�verstiger 13,54 prisbasbelopp </p> <p style="position:absolute;top:52px;left:337px;white-space:nowrap" class="ft38">skillnaden mellan � ena sidan <br/>summan av 1,813 prisbas-<br/>belopp och 16,43 procent av <br/>arbetsinkomsterna mellan 3,24 <br/>och 8,08 prisbasbelopp och � <br/>andra sidan grundavdraget, <br/>multiplicerad med skattesatsen <br/>f�r kommunal inkomstskatt </p> <p style="position:absolute;top:250px;left:337px;white-space:nowrap" class="ft38">skillnaden mellan 2,608 pris-<br/>basbelopp och grundavdraget, <br/>multiplicerad med skattesatsen <br/>f�r kommunal inkomstskatt </p> <p style="position:absolute;top:369px;left:337px;white-space:nowrap" class="ft38">skillnaden mellan 2,608 pris-<br/>basbelopp och grundavdraget, <br/>multiplicerad med skattesatsen <br/>f�r kommunal inkomstskatt, <br/>med avdrag f�r 3 procent av de <br/>arbetsinkomster som �ver-<br/>stiger 13,54 prisbasbelopp </p> <p style="position:absolute;top:528px;left:98px;white-space:nowrap" class="ft33"><b>Jobbskatteavdrag f�r personer som har fyllt 66 �r </b></p> <p style="position:absolute;top:557px;left:98px;white-space:nowrap" class="ft39"><b>8 �</b>5 F�r dem som vid beskattnings�rets ing�ng har fyllt 66 �r uppg�r <br/>skattereduktionen f�r summan av arbetsinkomster ber�knade enligt 6 � till <br/>f�ljande belopp. </p> <p style="position:absolute;top:639px;left:107px;white-space:nowrap" class="ft310"><i>Arbetsinkomst som beskattas i <br/>Sverige </i></p> <p style="position:absolute;top:698px;left:107px;white-space:nowrap" class="ft38">�verstiger inte 1,75 prisbas-<br/>belopp </p> <p style="position:absolute;top:758px;left:107px;white-space:nowrap" class="ft38">�verstiger 1,75 men inte <br/>5,24 prisbasbelopp </p> <p style="position:absolute;top:817px;left:107px;white-space:nowrap" class="ft38">�verstiger 5,24 men inte <br/>10,48 prisbasbelopp </p> <p style="position:absolute;top:877px;left:107px;white-space:nowrap" class="ft30">�verstiger 10,48 prisbasbelopp </p> <p style="position:absolute;top:639px;left:337px;white-space:nowrap" class="ft35"><i>Skattereduktion </i></p> <p style="position:absolute;top:698px;left:337px;white-space:nowrap" class="ft38">22 procent av arbetsinkoms-<br/>terna </p> <p style="position:absolute;top:758px;left:337px;white-space:nowrap" class="ft38">summan av 0,2635 prisbas-<br/>belopp och 7 procent av <br/>arbetsinkomsterna </p> <p style="position:absolute;top:837px;left:337px;white-space:nowrap" class="ft30">0,6293 prisbasbelopp </p> <p style="position:absolute;top:877px;left:337px;white-space:nowrap" class="ft38">0,6293 prisbasbelopp med av-<br/>drag f�r 3 procent av de <br/>arbetsinkomster som �ver-<br/>stiger 10,48 prisbasbelopp<i> </i></p> <p style="position:absolute;top:998px;left:115px;white-space:nowrap" class="ft39">1. Denna lag tr�der i kraft den 1 januari 2024.<br/>2. Lagen till�mpas f�rsta g�ngen p� beskattnings�r som b�rjar efter den</p> <p style="position:absolute;top:1039px;left:98px;white-space:nowrap" class="ft30">31 december 2023. </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft36">5 Senaste lydelse 2022:1807. </p> </div> <div id="page4-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft40">4</p> <p style="position:absolute;top:51px;left:676px;white-space:nowrap" class="ft41"><b>SFS</b></p> <p style="position:absolute;top:49px;left:704px;white-space:nowrap" class="ft42"><b> 2023:757</b></p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft40">P� regeringens v�gnar </p> <p style="position:absolute;top:93px;left:98px;white-space:nowrap" class="ft40">NIKLAS WYKMAN </p> <p style="position:absolute;top:113px;left:385px;white-space:nowrap" class="ft43">Robert Sand <br/>(Finansdepartementet) </p> </div> </div> ;