Tax depreciation

Requirement

Tax depreciation can be used to reduce the profit before tax calculation.

In Sweden, tax depreciation can be calculated according to two methods:

Using the main method, huvudregeln, a company can depreciate all its assets of 20%, based on their acquisition value.
Using the alternative method, supplementärregeln, a company can depreciate the net asset value of 30%.

Using both methods, tax depreciation is calculated on the total value of fixed assets, not the value of each asset.

We recommend that you perform this calculation outside M3.

Not applicable