Swedish tax tables 2026
State income tax and the skiktgräns, municipal and regional tax rates, the basic allowance (grundavdrag) and the earned-income tax credit (jobbskatteavdrag), the general pension contribution and other fees, employer contributions with the reduced rates for young and older employees, self-employed contributions (egenavgifter), VAT, the minimum-wage position, and the rules for freelancers and new residents (F-skatt, the expert tax relief, permits) for 2026. Each of the 21 counties has its own page with every municipality's tax rate.
- 2026-01-01 to 2026-12-31
- SEK
Income tax
State income tax (statlig inkomstskatt) 2026
| Taxable earned income (beskattningsbar förvärvsinkomst), per year | Rate |
|---|---|
| Up to the threshold (skiktgräns): 0 kr to 643 000 kr | 0% |
| Above the threshold: Over 643 000 kr | 20% |
Municipal income tax (on average 32.38%) is due on all taxable earned income; state tax comes on top above the threshold. With the basic allowance the state tax starts at an income of SEK 660,400 (under 66) or SEK 760,500 (66 or older at the start of the year).
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt) · retrieved 2026-11-09
State income tax: threshold and breakpoints
| Item | Value |
|---|---|
| Threshold (skiktgräns): taxable earned income above which state tax is due | 643 000 kr |
| State income tax rate above the threshold | 20% |
| Breakpoint (brytpunkt), under 66 at the start of the year: income before the basic allowance | 660 400 kr |
| Breakpoint, 66 or older at the start of the year | 760 500 kr |
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Skiktgräns; Statlig inkomstskatt, fysiska personer; Brytpunkt) · retrieved 2026-11-09
Municipal income tax 2026 (kommunalskatt and regionskatt): national averages
| Item | Value |
|---|---|
| Average total municipal tax rate (municipality + region) | 32.38% |
| Average municipal rate (kommunal skattesats) | 20.69% |
| Average regional rate (regionskattesats) | 11.69% |
| Lowest total rate: Österåker | 28.93% |
| Highest total rate: Dorotea | 35.65% |
Basis: Taxable earned income, flat rate
Each municipality sets its own rate and each region its regional rate; the total is paid on all taxable earned income. Burial fee and church fee (members of the Church of Sweden) come on top. Each county's page lists every municipality's 2026 rate.
Source: SCB (Statistics Sweden): Kommunalskatterna 2026, statistiknyhet 15 December 2025 · retrieved 2026-11-09
Municipal income tax by county (län) 2026: averages
| Item | Value |
|---|---|
| Stockholm County (Stockholms län)Regional rate 12.33%; average municipal rate 18.49%; 26 municipalities | 30.82% |
| Uppsala County (Uppsala län)Regional rate 11.71%; average municipal rate 21.28%; 8 municipalities | 32.99% |
| Södermanland County (Södermanlands län)Regional rate 10.83%; average municipal rate 21.85%; 9 municipalities | 32.68% |
| Östergötland County (Östergötlands län)Regional rate 11.55%; average municipal rate 21.24%; 13 municipalities | 32.79% |
| Jönköping County (Jönköpings län)Regional rate 11.76%; average municipal rate 21.86%; 13 municipalities | 33.62% |
| Kronoberg County (Kronobergs län)Regional rate 12%; average municipal rate 20.86%; 8 municipalities | 32.86% |
| Kalmar County (Kalmar län)Regional rate 11.86%; average municipal rate 21.91%; 12 municipalities | 33.77% |
| Gotland County (Gotlands län)No separate regional tax: Gotland's municipality levies the whole 33.6% | 33.6% |
| Blekinge County (Blekinge län)Regional rate 12.04%; average municipal rate 21.69%; 5 municipalities | 33.73% |
| Skåne County (Skåne län)Regional rate 11.18%; average municipal rate 20.62%; 33 municipalities | 31.8% |
| Halland County (Hallands län)Regional rate 11.4%; average municipal rate 20.99%; 6 municipalities | 32.39% |
| Västra Götaland County (Västra Götalands län)Regional rate 11.48%; average municipal rate 21.35%; 49 municipalities | 32.83% |
| Värmland County (Värmlands län)Regional rate 12.28%; average municipal rate 21.78%; 16 municipalities | 34.06% |
| Örebro County (Örebro län)Regional rate 12.3%; average municipal rate 21.64%; 12 municipalities | 33.94% |
| Västmanland County (Västmanlands län)Regional rate 10.88%; average municipal rate 21.09%; 10 municipalities | 31.97% |
| Dalarna County (Dalarnas län)Regional rate 11.99%; average municipal rate 22.19%; 15 municipalities | 34.18% |
| Gävleborg County (Gävleborgs län)Regional rate 11.51%; average municipal rate 22.03%; 10 municipalities | 33.54% |
| Västernorrland County (Västernorrlands län)Regional rate 11.29%; average municipal rate 22.8%; 7 municipalities | 34.09% |
| Jämtland County (Jämtlands län)Regional rate 11.7%; average municipal rate 22.3%; 8 municipalities | 34% |
| Västerbotten County (Västerbottens län)Regional rate 11.85%; average municipal rate 22.85%; 15 municipalities | 34.7% |
| Norrbotten County (Norrbottens län)Regional rate 11.34%; average municipal rate 22.58%; 14 municipalities | 33.92% |
Basis: Average total municipal tax rate in the county (municipality + region)
SCB county averages; the rate in each municipality differs (see the county pages).
Source: SCB (Statistics Sweden): Totala kommunala skattesatser 2026, kommunvis; Statistikdatabasen table OE0101 Kommunalskatter2000 (updated 15 December 2025) · retrieved 2026-11-09
Basic allowance (grundavdrag) 2026
| Item | Value |
|---|---|
| Assessed earned income up to SEK 58,608 | 0.423 PBB = SEK 25,041.60 |
| Assessed earned income above SEK 58,608 up to SEK 161,024 | 0.423 PBB (SEK 25,041.60) plus 20% of the income above 0.99 PBB (SEK 58,608) |
| Assessed earned income above SEK 161,024 up to SEK 184,112 | 0.77 PBB = SEK 45,584 |
| Assessed earned income above SEK 184,112 up to SEK 466,496 | 0.77 PBB (SEK 45,584) less 10% of the income above 3.11 PBB (SEK 184,112) |
| Assessed earned income above SEK 466,496 | 0.293 PBB = SEK 17,345.60 |
| Basic allowance at low incomes (rounded, under 66) | 25 100 kr |
| Maximum basic allowance (under 66) | 45 600 kr |
| Minimum basic allowance at high incomes (under 66) | 17 400 kr |
| Enhanced basic allowance (66 or older at the start of the year): at low incomes | 65 800 kr |
| Enhanced basic allowance: maximum | 179 100 kr |
| Enhanced basic allowance: minimum at high incomes | 117 500 kr |
Basis: Assessed earned income (fastställd förvärvsinkomst), per year
PBB = price base amount SEK 59,200. The allowance cannot exceed the assessed earned income and is rounded up to the nearest SEK 100.
Source: Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 6.1 Grundavdrag; Belopp och procent – inkomstår 2026 (Grundavdrag) · retrieved 2026-11-09
Earned-income tax credit (jobbskatteavdrag) 2026
| Item | Value |
|---|---|
| Under 66: work income up to SEK 53,872 | (work income − basic allowance) × municipal tax rate |
| Under 66: work income above SEK 53,872 up to SEK 191,808 | (0.91 PBB (SEK 53,872) + 38.74% of the work income above 0.91 PBB − basic allowance) × municipal tax rate |
| Under 66: work income above SEK 191,808 up to SEK 478,336 | (1.813 PBB (SEK 107,329.60) + 25.10% of the work income above 3.24 PBB (SEK 191,808) − basic allowance) × municipal tax rate |
| Under 66: work income above SEK 478,336 | (3.027 PBB (SEK 179,198.40) − basic allowance) × municipal tax rate |
| 66 or older: work income up to SEK 103,600 | 22% of the work income |
| 66 or older: work income above SEK 103,600 up to SEK 310,208 | 0.2635 PBB (SEK 15,599.20) plus 7% of the work income |
| 66 or older: work income above SEK 310,208 | 0.6293 PBB (SEK 37,254.56) |
Basis: Work income (arbetsinkomst), per year, rounded down to SEK 100
Credited against municipal income tax only. 'Municipal tax rate' is the person's total municipal rate; 'basic allowance' is the person's grundavdrag (PBB = price base amount SEK 59,200).
Source: Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.2 Skattereduktion för arbetsinkomst · retrieved 2026-11-09
Other tax reductions 2026
| Item | Value |
|---|---|
| Tax reduction for earned income (skattereduktion för förvärvsinkomst): rate on taxable earned income above the lower limit | 0.75% |
| Lower limit of taxable earned income | 40 000 kr |
| Upper limit (full reduction from here) | 240 000 kr |
| Maximum reduction per year | 1 500 kr |
| Tax reduction for the general pension contribution: share of the contributionSource: skatteverket.se · retrieved 2026-11-09 | 100% |
The earned-income reduction is credited against municipal income tax only. The pension-contribution reduction cannot exceed municipal and state income tax plus property tax and fee.
Source: Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.5.4 Skattereduktion för förvärvsinkomst · retrieved 2026-11-09
Base amounts 2026
| Item | Value |
|---|---|
| Price base amount (prisbasbelopp) | 59 200 kr |
| Increased price base amount (förhöjt prisbasbelopp) | 60 500 kr |
| Income base amount (inkomstbasbelopp) | 83 400 kr |
The price base amount drives the basic allowance and the earned-income tax credit; the income base amount drives the pension ceiling and the public service fee.
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Prisbasbelopp; Inkomstbasbelopp) · retrieved 2026-11-09
Capital income and non-residents (SINK)
| Item | Value |
|---|---|
| State tax on capital income | 30% |
| Special income tax for non-residents (SINK) | 22.5% |
| SINK on seafarers' income | 15% |
| Non-residents taxed under the Income Tax Act instead of SINK | Pay the average municipal tax rate; with at least 90% of earned income from Sweden, entitled to the basic allowance and the earned-income tax credit |
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Statlig inkomstskatt, kapitalinkomster) · retrieved 2026-11-09
Employee contributions
General pension contribution (allmän pensionsavgift)
| Item | Value |
|---|---|
| Employee contribution, on earned income | 7% |
| Income ceiling (8.07 × income base amount) | 673 038 kr |
| Maximum contribution per year | 47 100 kr |
| No contribution when pension-qualifying income is below | 25 042 kr |
| Tax reduction: share of the contribution credited back | 100% |
Basis: Earned income, per year
The contribution is fully offset by a tax reduction of the same amount, so in practice it does not raise the total tax.
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Allmän pensionsavgift; Pensionsgrundande inkomst); SKV 433 (2025-12-10) section 7.4 · retrieved 2026-11-09
Public service fee, burial fee and church fee
| Item | Value |
|---|---|
| Public service fee: rate on taxable earned income | 1% |
| Public service fee: income cap (1.42 × income base amount) | 118 428 kr |
| Public service fee: maximum per person and year | 1 184 kr |
| Burial fee (begravningsavgift): general rateSource: skatteverket.se · retrieved 2026-11-09 | 0.292% |
| Burial fee: Stockholm municipalitySource: skatteverket.se · retrieved 2026-11-09 | 0.07% |
| Burial fee: Tranås municipalitySource: skatteverket.se · retrieved 2026-11-09 | 0.285% |
| Church fee (kyrkoavgift)Source: skatteverket.se · retrieved 2026-11-09 | Members of the Church of Sweden only; set by each parish (county averages on the county pages) |
The public service fee is paid by everyone aged 18 or over; the burial fee by everyone registered in Sweden on 1 November of the year before, on municipally taxable earned income.
Source: Skatteverket: Teknisk beskrivning för skattetabeller 2026, SKV 433 utgåva 36 (dated 2025-12-10), section 7.6 Public service-avgiften · retrieved 2026-11-09
Employer costs
Employer contributions (arbetsgivaravgifter) 2026
| Item | Value |
|---|---|
| Sickness insurance (sjukförsäkringsavgift) | 3.55% |
| Parental insurance (föräldraförsäkringsavgift) | 2% |
| Old-age pension (ålderspensionsavgift) | 10.21% |
| Survivors' pension (efterlevandepensionsavgift) | 0.3% |
| Labour market (arbetsmarknadsavgift) | 2.64% |
| Occupational injury (arbetsskadeavgift) | 0.1% |
| General payroll tax (allmän löneavgift) | 12.62% |
| Total employer contributions | 31.42% |
| Employees born 1938 to 1958: old-age pension contribution only | 10.21% |
| Employees born 1937 or earlierNo employer contributions | 0% |
| Contribution ceiling | None: due on the whole salary and taxable benefits |
Basis: Gross salary and taxable benefits
Employees born 1959 to 2002 pay the full 31.42%; for those born 2003 to 2007 see the next section.
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift) · retrieved 2026-11-09
Temporarily reduced employer contributions for young employees
| Item | Value |
|---|---|
| Employees born 2003 to 2007 (aged 19 to 23): rate on pay up to the monthly cap | 20.81% |
| Monthly pay cap for the reduced rate | 25 000 kr |
| Rate on pay above the cap | 31.42% |
| Period | Pay made from 1 April 2026 to 30 September 2027 |
Basis: Pay per month
The reduced rate is the full old-age pension contribution plus half of the other contributions.
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Arbetsgivaravgift: Tillfälligt sänkt arbetsgivaravgift för ungdomar) · retrieved 2026-11-09
Minimum wage
| Item | Value |
|---|---|
| Statutory minimum wage | None: wages are set by the labour-market parties; minimum pay exists only in collective agreements (lägsta lön, ingångslön), sector by sector |
Source: Regeringen (Government Offices of Sweden): Kommittédirektiv Dir. 2022:140, Genomförande av direktivet om tillräckliga minimilöner (decided 15 December 2022) · retrieved 2026-11-09
Other rates
Value added tax (moms)
| Item | Value |
|---|---|
| Standard rate | 25% |
| Reduced rate (restaurant services and other listed goods and services) | 12% |
| Reduced rate (books, newspapers, cultural admissions and other listed goods and services) | 6% |
| Food (livsmedel) from 1 April 2026 to 31 December 2027Previously 12%; restaurant services stay at 12%Source: skatteverket.se · retrieved 2026-11-09 | 6% |
| Exemption threshold for small businesses (annual turnover, voluntary)Source: skatteverket.se · retrieved 2026-11-09 | 120 000 kr |
Source: Skatteverket: Momssatser och undantag från moms · retrieved 2026-11-10
Public holidays 2026 (allmänna helgdagar)
| Item | Value |
|---|---|
| 2026-01-01 | Nyårsdagen (New Year's Day) |
| 2026-01-06 | Trettondedag jul (Epiphany) |
| 2026-04-03 | Långfredagen (Good Friday) |
| 2026-04-06 | Annandag påsk (Easter Monday) |
| 2026-05-01 | Första maj (May Day) |
| 2026-05-14 | Kristi himmelsfärdsdag (Ascension Day) |
| 2026-06-06 | Nationaldagen (National Day) |
| 2026-06-20 | Midsommardagen (Midsummer Day) |
| 2026-10-31 | Alla helgons dag (All Saints' Day) |
| 2026-12-25 | Juldagen (Christmas Day) |
| 2026-12-26 | Annandag jul (Boxing Day) |
Under the Public Holidays Act (1989:253) Sundays, Easter Sunday and Whit Sunday are also public holidays. Midsummer Eve, Christmas Eve and New Year's Eve are not public holidays by law. One national list: no regional holidays.
Source: Sveriges riksdag: Lag (1989:253) om allmänna helgdagar (ändrad t.o.m. SFS 2004:1320) · retrieved 2026-11-09
Self-employed contributions (egenavgifter) 2026
| Item | Value |
|---|---|
| Sickness insurance (sjukförsäkringsavgift) | 3.64% |
| Parental insurance (föräldraförsäkringsavgift) | 2% |
| Old-age pension (ålderspensionsavgift) | 10.21% |
| Survivors' pension (efterlevandepensionsavgift) | 0.3% |
| Labour market (arbetsmarknadsavgift) | 0.1% |
| Occupational injury (arbetsskadeavgift) | 0.1% |
| General payroll tax (allmän löneavgift) | 12.62% |
| Total egenavgifter (born 1959 or later, active business) | 28.97% |
| Born 1938 to 1958: old-age pension contribution only | 10.21% |
| Standard deduction for estimated egenavgifter (born 1959 or later) | 25% |
| Standard deduction, born 1938 to 1958 | 10% |
| Special payroll tax on passive business income (instead of egenavgifter) | 24.26% |
| No egenavgifter when the contribution base is below | 1 000 kr |
Basis: Surplus of the business (avgiftsunderlag), per year
Composition with seven waiting days (karensdagar); a shorter or longer waiting period changes the sickness insurance part.
Source: Skatteverket: Belopp och procent – inkomstår 2026 (Egenavgift; Egenavgift - schablonavdrag); Skatteverket: Egenavgifter och särskild löneskatt · retrieved 2026-11-09
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for the self-employed | The business surplus is earned income, taxed with the municipal rate and state tax like salary; the self-employed pay egenavgifter instead of employer contributions |
| F-skatt (approval for F-tax) | Sole traders should as a rule hold F-skatt: they pay preliminary tax and egenavgifter themselves and clients do not withhold tax or pay employer contributions; with salary as well: FA-skatt. Apply to Skatteverket (e-service at Verksamt.se) |
| Flat or simplified income tax regime for the self-employed | None: the business surplus is taxed with the ordinary municipal and state income tax |
| Egenavgifter: full rate (born 1959 or later)Source: skatteverket.se · retrieved 2026-11-09 | 28.97% |
| Standard deduction for estimated egenavgifterSource: skatteverket.se · retrieved 2026-11-09 | 25% |
| Special deduction (reduction of egenavgifter and general payroll tax): share of the contribution baseSource: skatteverket.se · retrieved 2026-11-09 | 7.5% |
| Special deduction: maximum per yearSource: skatteverket.se · retrieved 2026-11-09 | 15 000 kr |
| Special deduction: business surplus must exceedSource: skatteverket.se · retrieved 2026-11-09 | 40 000 kr |
| VAT exemption threshold (annual turnover; voluntary)Source: skatteverket.se · retrieved 2026-11-09 | 120 000 kr |
| Expert tax relief (expertskattelättnad): share of employment income exempt from taxSource: forskarskattenamnden.se · retrieved 2026-11-09 | 25% |
| Expert tax relief: duration (years from arrival)Source: forskarskattenamnden.se · retrieved 2026-11-09 | 7 |
| Expert tax relief by salary: monthly gross pay of at least (work starting in 2026; above 1.5 × price base amount)Source: forskarskattenamnden.se · retrieved 2026-11-09 | 88 801 kr |
| Expert tax relief: application deadline (months after starting work in Sweden)Source: forskarskattenamnden.se · retrieved 2026-11-09 | 3 |
| Expert tax relief: who decidesSource: forskarskattenamnden.se · retrieved 2026-11-09 | Forskarskattenämnden (Swedish Research Tax Board), on application by the employer or employee; for foreign nationals not resident in Sweden in the previous five years, working for a Swedish employer or a permanent establishment |
| Residence permit for self-employed people (non-EU/EEA)Source: migrationsverket.se · retrieved 2026-11-09 | Migrationsverket: own and run at least 51% of the business, industry and business experience, a credible budget and customer contacts; permit for at most 2 years, renewable |
| Self-employed permit: own funds in a bank account of at leastSource: migrationsverket.se · retrieved 2026-11-09 | 200 000 kr |
| Self-employed permit: additional funds for an accompanying spouseSource: migrationsverket.se · retrieved 2026-11-09 | 100 000 kr |
| Self-employed permit: additional funds per accompanying childSource: migrationsverket.se · retrieved 2026-11-09 | 50 000 kr |
| Self-employed permit: application feeSource: migrationsverket.se · retrieved 2026-11-09 | 2 000 kr |
| Work permit for employees: monthly salary of at least (90% of the SCB median wage)Source: migrationsverket.se · retrieved 2026-11-09 | 34 470 kr |
| Digital-nomad or remote-work visaSource: migrationsverket.se · retrieved 2026-11-09 | None: Migrationsverket lists no such permit; anyone working in Sweden needs a work permit whether employed in Sweden or abroad |
Permit rules shown are those Migrationsverket publishes for applicants from outside the EU/EEA.
Source: Skatteverket: F-skatt och FA-skatt · retrieved 2026-11-09
Regional tables
- Stockholm County
- Uppsala County
- Södermanland County
- Östergötland County
- Jönköping County
- Kronoberg County
- Kalmar County
- Gotland County
- Blekinge County
- Skåne County
- Halland County
- Västra Götaland County
- Värmland County
- Örebro County
- Västmanland County
- Dalarna County
- Gävleborg County
- Västernorrland County
- Jämtland County
- Västerbotten County
- Norrbotten County
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Official sources
- Skatteverket: Belopp och procent – inkomstår 2026 · retrieved 2026-11-09
- Skatteverket: Teknisk beskrivning för skattetabeller 2026 (SKV 433, utgåva 36, 2025-12-10) · retrieved 2026-11-09
- SCB: Kommunalskatterna 2026 (statistiknyhet, 15 December 2025) · retrieved 2026-11-09
- Skatteverket: Egenavgifter och särskild löneskatt · retrieved 2026-11-09
- Skatteverket: F-skatt och FA-skatt · retrieved 2026-11-09
- Skatteverket: I vissa fall behöver du inte registrera ditt företag för moms · retrieved 2026-11-09
- Skatteverket: Momssatser och undantag från moms · retrieved 2026-11-10
- Skatteverket: Livsmedelsmomsen sänks till 6 procent (26 February 2026) · retrieved 2026-11-09
- Forskarskattenämnden: Om skattelättnad · retrieved 2026-11-09
- Forskarskattenämnden: Ersättningsnivå · retrieved 2026-11-09
- Migrationsverket: Ansök om uppehållstillstånd för egen företagare i Sverige · retrieved 2026-11-09
- Migrationsverket: Ansök om arbetstillstånd i Sverige · retrieved 2026-11-09
- SCB: Totala kommunala skattesatser 2026, kommunvis · retrieved 2026-11-09
- SCB Statistikdatabasen: Begravningsavgift samt kyrkoavgift till Svenska kyrkan efter region, 2026 · retrieved 2026-11-09
- Regeringen (Government Offices of Sweden): Kommittédirektiv Dir. 2022:140, Genomförande av direktivet om tillräckliga minimilöner (decided 15 December 2022) · retrieved 2026-11-09
- Sveriges riksdag: Lag (1989:253) om allmänna helgdagar (ändrad t.o.m. SFS 2004:1320) · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.