How Swedish Income Tax Works β Inkomstskatt
Sweden has municipal income tax (kommunalskatt, avg ~32%) plus a state surcharge (statlig inkomstskatt) of 20% on income above SEK 615,300. The municipal rate varies by municipality from ~29% to ~35%. A basic deduction (grundavdrag) reduces taxable income.
| Component | Rate | Threshold |
|---|---|---|
| Municipal tax (avg) | ~32% | All income above grundavdrag |
| State surcharge | 20% | Above SEK 615,300 |
- βGrundavdrag: SEK 14,000β36,500 basic deduction depending on income level
- βJobbskatteavdrag: earned income tax credit β reduces municipal tax significantly for workers
- βATP/pension: 7% employee pension contribution (up to ceiling SEK 615,300) β deductible from income
- βArbetsgivaravgifter: employer pays ~31.42% social contributions on top of gross β not from employee pay
- βRUT/ROT deductions: 30%β50% of approved home repair/cleaning costs up to SEK 50,000
- βFile via Skatteverket e-tjΓ€nst by May 2 β pre-filled Inkomstdeklaration available from April