Income tax
52% top rate
Tax at a glance
Sweden tax profile summary for taxes with the latest collected rates and source references.
Employer social tax
31.42%
Corporate tax
20.6% headline
VAT (standard)
25%
Skatteverket (Swedish Tax Agency) source: https://www.skatteverket.se/.
Taxes metrics for Sweden
| Indicador | Valor | Fonte | Atualizado |
|---|---|---|---|
| income_tax_employee_share_eur_year | 13.019 EUR/ano | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income | |
| social_contributions_employee_share_eur_year | 10.652 EUR/ano | OECD — Taxing Wages (DF_TAXINGWAGES) tax wedge and net income |
Tax summary details
Personal income tax
| Field | Value | Note |
|---|---|---|
| Top rate | 52% | 56314 |
| Zero-tax threshold | 0 | — |
| Data year | 2026 | 2026-06-12 |
| From | To | Rate | Notes |
|---|---|---|---|
| 0 | 19921 | 0% | Pension income (tjänstepension) effectively tax-free up to SEK 600,000 (≈ EUR 52,540) when including grundavdrag |
| 19921 | 56314 | 32% | Kommunalskatt (~30% avg) + statlig inkomstskatt 20% on income above brytpunkt SEK 643,100 (~ EUR 56,314) |
| 56314 | 32% | Statlig skatt 20% above brytpunkt + kommunal 30-35% = top marginal ~50-55% |
Social contributions
| Component | Employee % | Employer % | Annual cap | Notes |
|---|---|---|---|---|
| Socialavgifter (employer-side) | 0 | 31.42 | — | All contributions paid by employer. Includes pension 10.21%, health 3.55%, unemployment 2.64%, survivor 0.6%, AE-contributions 0.2%, work injury 0.2%, parental 2.6%, others |
| Allmän pensionsavgift | 7 | — | — | 7% deducted from gross for state pension; counted as a tax credit (not a true additional burden) |
Corporate tax
| Item | Value | Notes |
|---|---|---|
| Headline rate | 20.6% | SME rate: |
| Bolagsskatt (corporate tax) | 20.6% | Standard rate (lowered from 22% to 20.6% from 2021; rate stable 2021-2026) |
VAT and special regimes
| Section | Value | Reference |
|---|---|---|
| Standard VAT | 25% | Reduced: —% |
| Capital gains | 30% | Capital gains on shares (aktievinst) taxed at 30% (Kupongskatt + Kapitalvinstskatt). For listed shares: 30% of 22/30 of gain (Företagsinvestering) = effective 22%. Real estate: 30% on 22/30 of gain after 2-yr holding; 30% on 50% of gain for shorter holding. Crypto: 30% on 50% (since 2024 reform, was 12% before — controversial). |
| Name | Status | Rate | Notes |
|---|---|---|---|
| Egenanställning / Enkelarbetsbolag (own-employer regime) | active | —% | Företagare kan använda sitt eget AB (Enkel AB) för 3:12-regeln — capital income from small business taxed as 20% capital up to gränsbelopp (~SEK 240,000/yr 2026). |
| Forskarskattenämnden (research worker tax relief) | active | —% | Foreign experts/researchers/key persons: 25% flat tax on gross for up to 5 years (SINK regime, Skatteverkets forskarskatteflykting). Common for academic/industry researchers. |
Official handoff
| Name | Source | English page |
|---|---|---|
| Skatteverket (Swedish Tax Agency) | https://www.skatteverket.se/ | English |
Local tax examples (DE)
Ale
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Alingsås
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Älmhult
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Alvesta
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Åmål
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
Ängelholm
City-level corporate trade tax rates and other municipal tax links are linked in city pages.
City-level links
Data export
Fontes oficiais
FAQ
Is this legal, tax or medical advice?
No. This is a sourced data page. Confirm requirements with the official authority linked above.
Why can this page be noindex?
MigrationFit marks thin topic pages noindex until at least 8 publishable country-level metrics are available for this topic.
Where does the data come from?
Visible figures come from the same country-level metric registry and citation atoms used by the public country JSON export.