Examples of electronics include computers, cell phones and printers. Electronics are generally deductible if the company needs the electronics to acquire and maintain income. Thus, the product must be needed in the company to be deductible. For example, speakers are deductible for a musician but not for a dentist.

Deductions

The entire cost can be deducted directly if the item, excluding VAT, is less than 28,650 SEK (2024). If the amount is higher, the item should be taken up as an asset and depreciated each year, where the cost is divided over the number of years it is intended to be used.

If the item is used privately, it should be taxed as a benefit in a limited liability company (aktiebolag) and as a withdrawal in a sole trader (enskild näringsidkare).