Solidaritetsavgift

Solidaritetsavgift is a type of tax in Sweden that has been the subject of controversy and debate. Introduced in 1990, the tax was levied as a means of instilling a sense of responsibility among taxpayers to support government spending. The amount is calculated as a percentage of the taxpayer's tax liability for that year.

The tax was intended to be a symbol of solidarity and shared responsibility among citizens, with the aim of promoting a sense of civic duty. However, the introduction of the tax was met with opposition from various quarters, and it has remained a contentious issue to this day. Critics argue that it is regressive, disproportionately affecting low- and middle-income earners, while proponents see it as a way to promote social cohesion and a sense of community.

The tax is based on a progressive scale, with higher earners facing a higher percentages of the applicabe SOL-scale, ranging from a flat rate of 0.5% to a maximum rate of 1.79%. The amount collected is used to fund various government programs and initiatives, including education, healthcare, and social welfare services.

In recent years, the tax has become less of a focus, perhaps due to having a relatively fixed role within Swedish taxation praxis, compared to income tax, value added tax or payroll tax. Discussion around the solidaritetsavgift has to a large degree shifted focus, moving towards also societal spending on environment and future development.