# Can I claim Equipment and Machinery (Inventarier) as a business expense in Sweden?

**Yes, fully claimable.** Business equipment costing under SEK 29,600 (2026) qualifies for immediate full deduction (direktavdrag). Equipment above this threshold is depreciated: typically 30% declining balance for machinery and equipment, or straight-line over useful life for computers and fixtures.

Typical amount: Laptops SEK 12,000-25,000: immediate deduction (under the SEK 29,600 threshold). High-spec workstation SEK 45,000: depreciated. SaaS subscriptions SEK 500-5,000/month: immediate monthly deduction. Office furniture set SEK 15,000: likely under threshold, immediate deduction.

## What Skatteverket (Swedish Tax Agency) says

Inkomstskattelagen 18 kap 4 § (direktavdrag for inventarier of limited value)

## When you can claim

- Office furniture, computers, phones, and peripherals under SEK 29,600: immediate deduction in year of purchase
- Machinery and production equipment: 30% declining balance depreciation
- Computer hardware above SEK 29,600: typically 20% straight-line (5 years) or 30% declining balance
- Company mobile phones: generally deductible (private use creates a taxable benefit if personal use is more than business use)
- Software licences and subscriptions: deductible as they arise (monthly SaaS costs are immediate deductions)

## When you cannot claim

- Equipment primarily for personal use: only business-use proportion deductible
- Art purchases for the office (not depreciable assets: capital investment)
- Land (never depreciable)

## Good to know

**Pro tip:** The SEK 29,600 direktavdrag threshold for 2026 (half a price base amount, halvt prisbasbelopp, with the price base amount at SEK 59,200) is very useful for small businesses. It was SEK 29,400 for income year 2025. Plan purchases to keep individual items below this threshold where possible: a SEK 28,000 item is deducted 100% in year one, while a SEK 35,000 item starts a multi-year depreciation schedule.

**Important:** The threshold is per item (per inventariepost), not per invoice. Buying five identical monitors on one invoice does not let you direct-deduct them all: each monitor is a separate asset. Conversely, a complete computer system (computer + keyboard + monitor + mouse) bought together may be treated as a single asset.

Source: https://www.skatteverket.se/foretagochorganisationer/skatter/inkomstdeklaration/avskrivningar.html

## Related expenses

- [Home Office (Hemmakontor)](https://accounts-os.com/se/expenses/home-office-se)
- [Office Rent (Kontorshyra)](https://accounts-os.com/se/expenses/office-rent-se)