Response to interpellation 2025/26:485 on taxation of income from prostitution
Translated from Swedish by AI; the translation may contain errors. The Swedish text is the original.
Summary AI, written in advance
1 M wants to investigate how the taxation of income from prostitution can be eased for persons who are subject to third-party exploitation 1. M argues that the issue has come into a new light after the criminalization of remote sex purchases and Skatteverket's advanced information gathering 1 2 3. M does not want exploited women to pay tax, but has weighed the risk that tax exemption could increase exploitation 1 2 3. M has increased the appropriations to women's and girls' shelters and is working with an action plan against prostitution and human trafficking 3. 4 S considers that women who are subjected to exploitation are treated as tax liable for their own vulnerability 4. S wants that persons in exit programs shall be exempted from taxation 4. S also wants that the purchase of sexual acts shall be classified as a crime against nature 5. 6 S considers that sex purchases are an expression of inequality and that the person who sells sex in Sweden today must be regarded as a crime victim 6. S argues that current legislation causes unreported income from prostitution to be taxed, which keeps women in a difficult situation 6. S wants to do something about this problem 6.
Written by AI in advance and may contain errors. The numbers lead to the speech a statement builds on; check against the text below.
Finansministern Elisabeth Svantesson (M)
Madam Speaker! Ida Ekeroth Clausson has asked me what I and the government intend to do to review the issue of taxation of compensation from prostitution.
The question of taxation of income from prostitution is complex. As I have said previously here in the chamber, several actors, including Sweden's women's organizations, the Swedish Police Authority, the Swedish Tax Agency, and the Swedish Economic Crime Authority, have highlighted that there is a risk that a tax exemption risks increasing the exploitation of persons who are in prostitution. Because of this, the government has focused on other measures to counter exploitation in prostitution and provide support to those who are subjected to it.
Since July 1, 2025, the criminal scope for the purchase of sexual acts and for pimping has been expanded to also include acts performed at a distance. The Swedish Tax Agency's data collection has also evolved, among other things through new rules regarding information on income from digital platforms. These changes mean that the issue has been cast in a new light.
We now see that there are reasons to investigate the issue of mitigating the effects of the taxation of income for persons who sell sexual acts and who are subject to exploitation by third parties or who find themselves in similar vulnerable situations. Work is underway within the Government Offices to analyze how such an investigation should be structured.
Ida Ekeroth Clausson (S)
Madam Speaker! I thank the Minister for Finance for the answer.
The question of taxation of persons in prostitution has been discussed in this chamber for several years. I agree with the Minister for Finance that the issue is complex. But despite the complexity of the question, we need to do something about this. As it stands right now, women who are subjected to sexual violence, exploitation, and in some cases human trafficking continue to be met by a system that in practice treats them as taxable for their own vulnerability.
On April 28, the Minister for Finance's State Secretary participated in the Committee on Taxation's meeting to account for the government's work on the issue. The background included, among other things, the high-profile case in Västernorrland where a woman was sold by her husband to at least 120 different men over several years. Despite the fact that she was clearly a crime victim, the Swedish Tax Agency judged that she had undeclared income from a so-called hobby activity which should therefore be taxed.
This week, the verdict for the man was delivered. He was sentenced for aggravated receiving of stolen goods.
Madam Speaker! It is difficult to imagine a clearer example of a systemic failure. A woman who has been subjected to systematic abuse and exploitation has not engaged in any hobby activities. She has been a victim of crimes.
We Social Democrats in the Committee on Taxation submitted a committee initiative at the end of April with the request that the government should urgently investigate how persons who participate in exit programs can be exempted from taxation of compensation derived from prostitution or sexualized violence. The proposal was voted down by the Tidö parties.
This is regrettable, not least because the Swedish Tax Agency itself has requested a review of the Income Tax Act. The agency has noted that people's vulnerability needs to be taken into account and that the issue is broader than just being about taxation.
Madam Speaker! I find it difficult to understand how today's order can be maintained in a legally secure manner. The Swedish Tax Agency does not tax persons who are judged to be victims of trafficking, but how does the authority decide which women are victims of human trafficking and which are not? The Swedish Tax Agency does not have that type of criminal investigation powers or special resources to make such assessments, do they? The result is that women in prostitution are treated differently depending on whether their vulnerability can be proven in a way that the authority accepts. This is actually an unreasonable order.
At the same time, the Swedish Tax Agency has a government mandate to contribute to the work against men's violence against women. The question therefore arises as to why this perspective does not carry more weight when the authority applies legislation that risks keeping women in prostitution so that they can pay their tax debts. I would therefore like to ask the Minister for Finance again whether they are prepared to take the initiative for a review of the Income Tax Act to ensure that persons who leave prostitution and who participate in exit programs shall not be taxed on income derived from sexual exploitation and abuse.
Sanna Backeskog (S)
Madam Speaker! Warm thanks to Ida Ekeroth Clausson for an incredibly important interpellation! Thanks to the Minister for Finance who is debating the issue with us today! It has been debated over and over again during the parliamentary term.
I want to start by saying that I am cautiously positive about the Finance Minister's answer this time. It had a more positive direction than what I have previously heard from the government representatives.
I wanted to participate in the debate today because the issue itself is incredibly important, but also because I would like to broaden it and discuss the work against human trafficking and prostitution in general, which the Minister for Finance also briefly refers to in his answer.
Sex trafficking is not about voluntary agreements between equal parties. It is a horrific exploitation of women, and it is a brutal expression of inequality where power, money, and vulnerability meet.
The UN describes human trafficking as the world's third largest criminal activity after drug trafficking and arms trafficking. It is an international, organized and extremely profitable crime. The victims are the most vulnerable: women and children. They are people who already lack protection.
Despite the fact that more cases of human trafficking and human exploitation for sexual purposes are being detected, still no one is being convicted. Obviously, the legislation must be changed. At the same time, we see how several of the police's specialist groups against prostitution have disappeared over the recent years. To pause that activity or integrate it into the line often means that competence and methods of work disappear. These are abilities that are very difficult to build up again, and it is the people who are subjected to ruthless human trafficking who pay the price.
I would also like to say a few words about the purchase of sexual acts at a distance, which the Minister for Finance touched upon. Sugar dating sites and other websites that provide the purchase of sexual acts are a dirty industry. However polished and glamorous it may be portrayed, it places people in great vulnerability and promotes a socially harmful view of women. "She really looked like she was in pain." That is one of 30,000 reviews on a site after a sex purchase. Men review, describe women's pain, and continue to consume women's bodies.
Now, the purchase of sexual acts at a distance has finally been criminalized. It was we Social Democrats who initiated the investigation and the current government that placed the bill on the Riksdag's table. But we are not satisfied there. We believe that the protection must be equally strong for the victim when the sexual acts are ordered by a person such as when 100 people – men – join together and subscribe to them. The vulnerability is at least as great.
We Social Democrats also want to see proposals to remove the requirement of double criminality so that persons who subject women to sex trafficking in other countries, where the exploitation is often even greater, do not escape criminal liability. We also believe that the purchase of sexual acts should be classified as a crime against humanity. During the previous parliamentary term, fines were removed from the range of penalties, but that has not been enough. Society must take a clearer stand.
Furthermore, everyone who is subjected to sexual violence, which I mean includes sex buying, should be classified as a crime victim, be granted victim status, and have the right to compensation. Then the logical question arises: Who wants to send a rest tax bill to a crime victim for payment she received for sexual violence?
Finansministern Elisabeth Svantesson (M)
Madam Speaker! Thank you to the interpellor for the question, and thank you to Sanna Backeskog for the contribution!
There are important questions and important questions – and then there are very important questions, which affect many things in many ways. In a country like Sweden in 2026, when we have so many freedoms and opportunities, it is still far too many women who are exploited in different ways. It can be prostitution. It can be that a man uses his wife or partner to sell sexual services, which the women are sometimes aware of, sometimes not. It is many who are affected.
Now, Malmskillnadsgatan is a fantastically beautiful street with many restaurants and other things. But we who were there 20 years ago know that there were examples of visible prostitution there. Today it is not visible, but it is larger and takes place in apartments, in houses, all around in Swedish homes and in different areas in our cities. What do I want to say with this? Yes, that vulnerable women should be protected even more. It is all of our common task.
I am very pleased with this question. I have said before that until now the answer has not been completely obvious, in the sense that there is a conflict of objectives. We absolutely do not want women who sell sexual services and are exploited in various ways to pay tax on those incomes. It is completely unreasonable. But when we delved into the issue and had conversations with many wise people who work with it, they pointed out that if the legislation is changed, there is a risk that the women will be left with very much cash and be exposed to an even greater risk.
Now, the matter I mentioned in my first post has come in another way. Since last summer, for example, the criminal area for the purchase of sexual acts and for pimping has been expanded to also include acts performed remotely. Furthermore, the Swedish Tax Agency's data collection has actually developed quite significantly.
My short answer is therefore that this must obviously be corrected, and we see even greater reason to do so now with the new circumstances. Regardless of how it goes on September 13, I will be part of this in some way. I would, of course, very much like to continue with this job and drive this issue.
I would like to once again thank both members for your contributions, for the struggle and the debate, and for the fact that we can together take steps forward to facilitate and protect vulnerable women.
Ida Ekeroth Clausson (S)
Madam Speaker! We know that prostitution is rarely an isolated phenomenon. The police authority, the Swedish Crime Prevention Council, and researchers in the field point to strong links between prostitution, human trafficking, pimping, and organized crime. Sexual exploitation generates large amounts of black money and constitutes an important source of income for criminal networks.
If men did not buy sex, the market for the sexual exploitation of women and girls would decrease dramatically. Consequently, a significant source of funding for organized crime would also be weakened. This is something we Social Democrats work hard for, and the government also says it works towards a reduction. Therefore, it is difficult to understand why women who are trying to leave prostitution should still bear the economic burden of the abuses they have been subjected to.
I fully understand that there cannot be general tax exemption for unreported income. But when women who are subjected to sexual violence and exploitation are made absolutely liable for taxes on income derived from their vulnerability, while Sweden claims to stand behind the sex purchase law's fundamental view of the prostitutes as crime victims, there are obvious contradictions in the legislation.
France has already introduced a model that makes it possible to exempt persons who leave prostitution from this type of taxation. It shows that it is possible to find solutions if the political will exists.
I appreciate the Minister saying that the Government Offices are analyzing what such an investigation should look like, even though I think it has taken too long. We need to do more.
Sanna Backeskog (S)
Madam Speaker! The exit report was mentioned earlier. It must be taken further and become a reality. It should not lie and gather dust at the ministry. Women subjected to sexual exploitation and human trafficking shall not be locked up in police custody and remand prisons. They shall receive help to get out of the vulnerability.
I would wish for even more concrete answers from the Minister for Finance. Can she promise to appoint an inquiry before the election? Is she prepared to hold talks with more parties so that the inquiry has a broad anchoring, regardless of the election result on September 13?
Some somewhat contradictory answers are coming. I appreciate the positive direction, however. It was last year that the new law on the purchase of sexual acts at a distance was introduced, but as recently as April 2026, the Finance Minister wrote in a response to a written question from Member of Parliament Helena Vilhelmsson regarding the taxation of income from prostitution as follows: "In light of the aforementioned risks, the government has chosen not to proceed with the issue of tax exemption." In the response, reference was made to round-table discussions with several actors.
After that, we have seen that Sweden's women's organizations have sent an open letter to the government, which I appreciate very much. It is incredibly clear. The government is urged to immediately appoint an inquiry whose primary purpose shall be to protect women and girls, and it shall be based on the Swedish sex purchase law. This means that women who are exploited in prostitution shall not be required to pay tax debts. It is a very clear letter.
We hear a positive answer. But will there be finished investigation directives in place if we return with an interpellation in August when we are going to be here anyway to vote?
This is a crucial equality issue. It is about women's freedom, safety, and the right to a life free from violence.
Finansministern Elisabeth Svantesson (M)
Madam Speaker! My point is, just as I said in a previous contribution, that the issue has come into a different light in light of changes in both the legislation and the Swedish Tax Agency's way of working. Therefore, it is perfectly clear to me that the issue should be investigated as soon as possible.
Can I give a date for this? No, I cannot. But I can say that we have, I believe at least, the same vision and the same goal. We want the issue to be resolved in the best way.
As I said, one has previously had to make a trade-off and ask ourselves if we risk changing the situation if we exempt just this group, however vulnerable it may be. We perceived that there was a risk that the group could become even more vulnerable.
During these years, we have not sat still when it comes to protecting women who are exposed to both psychological and physical violence and who are exploited in trafficking or sexually. We have increased the funding to Sweden's women's and girls' shelters. We have also strengthened the support for those who are exposed to prostitution.
These proposals and what we do are taken from the report Out of Vulnerability. To work with it together with an action plan against prostitution and human trafficking is very important. It is important for the government, and it is important that the authorities, civil society, and various organizations are involved in the work. There are many really good and strong organizations that do a lot to strengthen women's rights in different ways.
The work continues, and I will return in the autumn as Finance Minister and state exactly what the investigation directives look like.
Ida Ekeroth Clausson (S)
Madam Speaker! We Social Democrats once pushed through the Swedish prostitution law. It has had great significance in reducing demand. It also marks, in a normative way, that girls' and women's bodies are not for sale.
We must be clear that sex buying is not a matter of voluntary agreements between equal parties, just as my colleague Backeskog said in a previous speech. It is closely linked to human trafficking and involves an exploitation and utilization of women, and it is a sign of a rotten view of humanity.
Sex trafficking is a brutal expression of inequality, where power, money, and vulnerability meet. The one who sells sex in Sweden today must be regarded as a crime victim. Placing the blame where it belongs was the very point of the Swedish sex purchase laws when they were introduced. The one who buys is the criminal, and the one who sells is the crime victim.
However, the current legislation is designed so that unreported income shall be taxed even if it stems from a brutal abuse. In practice, this primarily places women in prostitution in a very difficult situation. There is therefore reason to do something about it, as the Minister for Finance himself notes.
I, in turn, note that it is fortunate that there is an election in a few months. If the current government has not managed to appoint an inquiry, the incoming Social Democratic government will initiate one so that we get rid of this problem. Many thanks for the debate!
Finansministern Elisabeth Svantesson (M)
Madam Speaker! I would like to once again thank Ida Ekeroth Clausson for the interpellation. It is important. We have had the question raised in the chamber of the Riksdag before, and we have done so because it affects so many and is important.
Tomorrow is Midsummer Eve, a day when many Swedes rejoice and celebrate. It might get a bit petty in the late afternoon when someone is going to grill but burns the roast. But at the same time, we know that these larger holidays are the worst for very many women.
It can be the worst day and weekend in one's home, if one has a partner who is aggressive with both physical and psychological violence. There are many women who have no idea that it is Midsummer Eve in Sweden tomorrow and who are being exploited hour in and hour out.
Thank you for raising the issue! We continue to fight together.
I thank Ida Ekeroth Clausson for the debate. If we do not meet in more debates in the near future, I wish you a happy Midsummer.
Source: The Swedish Parliament. The speeches come from the open data of the Riksdag, translated into English by AI, which may contain errors.