{"id":85769,"date":"2026-02-13T08:50:17","date_gmt":"2026-02-13T07:50:17","guid":{"rendered":"https:\/\/www.almega.se\/?p=85769"},"modified":"2026-02-13T08:55:15","modified_gmt":"2026-02-13T07:55:15","slug":"royaltyberakning-for-produktioner-som-finansierats-med-mg","status":"publish","type":"post","link":"https:\/\/www.almega.se\/2026\/02\/royaltyberakning-for-produktioner-som-finansierats-med-mg\/","title":{"rendered":"Royalty&shy;ber\u00e4kning f\u00f6r produktioner som finansierats med MG"},"content":{"rendered":"<p class=\"intro\">Nu \u00e4r det snart dags att redovisa royaltyunderlag till Fackf\u00f6rbundet Scen &amp; Film.<\/p>\n\n<p>De i Film- tv- och videoinspelningsavtalet \u00a7 44 Mom 4 angivna beloppen avseende avdrag f\u00f6r MG justeras \u00e5rligen med samma procentsats som inkomstbasbeloppet. \u00c5r 2026 uppg\u00e5r det belopp som f\u00e5r avr\u00e4knas i sin helhet till 9 084&nbsp;967 kronor, samt det belopp \u00f6ver vilket n\u00e5gon viktning inte i n\u00e5got fall f\u00e5r ske till 21 803&nbsp;922 kronor.<\/p>\n\n\n\n<p>P\u00e5 royaltyunderlag upp till ett belopp motsvarande MG som understiger eller uppg\u00e5r till 9&nbsp;084&nbsp;967 kronor (startintervallet) utg\u00e5r s\u00e5ledes royalty med 0 procent. &nbsp;D\u00e4refter f\u00e5r viktning ske enligt vad som anges i \u00a7 44 mom 4 upp till 21&nbsp;803&nbsp;922 kronor.<\/p>\n\n\n\n<p>F\u00f6r film som har haft premi\u00e4r efter \u00e5r 2007 men innan \u00e5r 2026 ska royaltyunderlaget ber\u00e4knas med utg\u00e5ngspunkt fr\u00e5n g\u00e4llande avdrag f\u00f6r MG premi\u00e4r\u00e5ret, se tabell nedan, vilket sedan best\u00e5r vid redovisningar samtliga efterkommande \u00e5r.<\/p>\n\n\n\n<p>Redan inbetald r\u00e4ttighetsers\u00e4ttning kan avr\u00e4knas mot framtida betalningar i de fall ers\u00e4ttning betalats utifr\u00e5n det gamla MG-beloppet 5 miljoner kronor men inte skulle ha utg\u00e5tt enligt det uppr\u00e4knade MG-beloppet f\u00f6r premi\u00e4r\u00e5ret.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Premi\u00e4r\u00e5r<\/strong><\/td><td><strong>IBB<\/strong><\/td><td><strong>5 MKR<\/strong><\/td><td><strong>12 MKR<\/strong><\/td><td><strong>\u00d6kning i % endast \u00f6kning<\/strong><\/td><\/tr><tr><td>2007<\/td><td>45900,00<\/td><td>5 000 000,00<\/td><td>12 000 000,00<\/td><td><\/td><\/tr><tr><td>2008<\/td><td>48000,00<\/td><td>5 228 758,17<\/td><td>12 549 019,61<\/td><td>3,15%<\/td><\/tr><tr><td>2009<\/td><td>50900,00<\/td><td>5 544 662,31<\/td><td>13 307 189,54<\/td><td>6,04%<\/td><\/tr><tr><td>2010<\/td><td>51100,00<\/td><td>5 566 448,80<\/td><td>13 359 477,12<\/td><td>0,39%<\/td><\/tr><tr><td>2011<\/td><td>52100,00<\/td><td>5 675 381,26<\/td><td>13 620 915,03<\/td><td>1,96%<\/td><\/tr><tr><td>2012<\/td><td>54600,00<\/td><td>5 947 712,42<\/td><td>14 274 509,80<\/td><td>4,80%<\/td><\/tr><tr><td>2013<\/td><td>56600,00<\/td><td>6 165 577,34<\/td><td>14 797 385,62<\/td><td>3,66%<\/td><\/tr><tr><td>2014<\/td><td>56900,00<\/td><td>6 198 257,08<\/td><td>14 875 816,99<\/td><td>0,53%<\/td><\/tr><tr><td>2015<\/td><td>58100,00<\/td><td>6 328 976,03<\/td><td>15 189 542,48<\/td><td>2,11%<\/td><\/tr><tr><td>2016<\/td><td>59300,00<\/td><td>6 459 694,99<\/td><td>15 503 267,97<\/td><td>2,07%<\/td><\/tr><tr><td>2017<\/td><td>61500,00<\/td><td>6 699 346,41<\/td><td>16 078 431,37<\/td><td>3,71%<\/td><\/tr><tr><td>2018<\/td><td>62500,00<\/td><td>6 808 278,87<\/td><td>16 339 869,28<\/td><td>1,63%<\/td><\/tr><tr><td>2019<\/td><td>64400,00<\/td><td>7 015 250,54<\/td><td>16 836 601,31<\/td><td>3,04%<\/td><\/tr><tr><td>2020<\/td><td>66800,00<\/td><td>7 276 688,45<\/td><td>17 464 052,29<\/td><td>3,73%<\/td><\/tr><tr><td>2021<\/td><td>68200,00<\/td><td>7 429 193,90<\/td><td>17 830 065,36<\/td><td>2,10%<\/td><\/tr><tr><td>2022<\/td><td>71000,00<\/td><td>7 734 204,79<\/td><td>18 562 091,50<\/td><td>4,11%<\/td><\/tr><tr><td>2023<\/td><td>74300,00<\/td><td>8 093 681,92<\/td><td>19 424 836,60<\/td><td>4,65%<\/td><\/tr><tr><td>2024<\/td><td>76200,00<\/td><td>8 300 653,59<\/td><td>19 921 568,63<\/td><td>2,56%<\/td><\/tr><tr><td>2025<\/td><td>80600,00<\/td><td>8 779 956,43<\/td><td>21 071 895,42<\/td><td>5,77%<\/td><\/tr><tr><td>2026<\/td><td>83400,00<\/td><td>9 084 967,32<\/td><td>21 803 921,57<\/td><td>3,47%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Producenten ska erl\u00e4gga royaltyn till Fackf\u00f6rbundet Scen &amp; Film senast den <strong>28 februari 2026<\/strong> respektive <strong>30<\/strong>\u00a0<strong>september 2026<\/strong>.<\/p>\n\n\n\n<p>Vid fr\u00e5gor v\u00e4nligen kontakta Viktoria Lundqvist, <a href=\"mailto:viktoria.lundqvist@almega.se\" target=\"_blank\" rel=\"noreferrer noopener\">viktoria.lundqvist@almega.se<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De i Film- tv- och videoinspelningsavtalet \u00a7 44 Mom 4 angivna beloppen avseende avdrag f\u00f6r MG justeras \u00e5rligen med samma procentsats som inkomstbasbeloppet. \u00c5r 2026 uppg\u00e5r det belopp som f\u00e5r avr\u00e4knas i sin helhet till &hellip;<\/p>\n","protected":false},"author":14836,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"article_type":[313],"agreement":[147],"class_list":["post-85769","post","type-post","status-publish","format-standard","hentry","category-okategoriserade","type-arbetsgivarnytt","agreement-21ce80f7-ff07-de11-b4e1-02bf9e69ca65"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Royaltyber\u00e4kning f\u00f6r produktioner som finansierats med MG | Almega<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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