Employee (anstallning)

• Municipal income tax (kommunalskatt): a flat rate on taxable income, set by each municipality and region. The 2026 totals range roughly from 29% to 35%. The calculator defaults to the 2026 national average of 32.38% (SCB) and lets you enter your own municipal rate.
• State income tax: 20% of taxable income above the 2026 threshold (skiktgrans) of SEK 643,000. With the basic allowance this means state tax starts at roughly SEK 660,400 of gross salary for people under 66 (about SEK 55,000 per month).
• Basic allowance (grundavdrag): income-dependent under chapter 63, section 3 of the Income Tax Act, modelled with the official price-base-amount formula (prisbasbelopp SEK 59,200 for 2026). 2026 anchors: minimum SEK 25,100, maximum SEK 45,600 (annual incomes around 161,000-185,000), and a floor of SEK 17,400 for incomes above roughly SEK 466,400. People 66 or older get a higher allowance which is out of scope.
• Earned income tax credit (jobbskatteavdrag): the official 2026 formula under chapter 67, section 7 of the Income Tax Act, as enhanced from 1 January 2026 (Prop. 2025/26:32): a piecewise function of work income in price base amounts, minus the basic allowance, times your municipal rate. The 2026 changes raised the 3.24-8.08 PBB band factor from 19.9% to 25.1% and the plateau from 2.776 to 3.027 PBB, giving a maximum credit of about SEK 4,366 per month at the average municipal rate. The credit reduces municipal income tax only.
• Public pension fee (allman pensionsavgift): 7% of work income up to 8.07 income base amounts (inkomstbasbelopp SEK 83,400 for 2026, ceiling SEK 673,038, maximum fee SEK 47,100). The fee is charged in the final tax and fully credited back against municipal and state income tax, so its net effect is zero at normal incomes. The calculator shows both the fee and the credit.
• Employer cost: employer contributions (arbetsgivaravgifter) of 31.42% on top of gross pay, with no cap. From 1 January 2026 only the old-age pension part of 10.21% is paid for employees who are 67 or older at the start of the year (the age limit rose from 66 to 67); not modelled, shown as a note.
• Burial fee (begravningsavgift, 0.292% of taxable income in 2026 everywhere except Stockholm and Tranas) and the Church of Sweden membership fee (kyrkoavgift, on average about 1.03% - APPROXIMATE, varies by parish) are optional toggles, both off by default. Note that the burial fee is in reality mandatory for everyone registered in Sweden; it is kept off by default for comparability and its rate is small.
• Egenanstallning (umbrella employment): taxed as ordinary employment. The umbrella company invoices your client, deducts its service fee (typically around 5-7%) plus employer contributions, and pays you a salary with tax withheld - so use the employee mode on the salary the umbrella company pays out.
• The model computes the annual tax and divides by 12; real monthly withholding follows Skatteverket's tax tables and differs slightly. Final-bill krona roundings are not reproduced.
• Out of scope: people 66+ at the start of the year (higher basic allowance, different earned income tax credit), the public service fee (about SEK 1,250 per year at most), non-resident SINK 25% flat tax, capital income, deductions (commuting, interest, pension savings), occupational pension (tjanstepension), benefits in kind, and A-kassa membership fees.

Sources: Skatteverket - Amounts and percentages, income year 2026, Skatteverket - State tax thresholds and base amounts 2020-2026, Government Offices - Price base amount 2026, SCB - Municipal tax rates 2026, Riksdag - Prop. 2025/26:32 (earned income tax credit 2026), Swedish Pensions Agency - base amounts and the 7% pension fee, Skatteverket - Employer contributions, Kammarkollegiet - burial fee 2026.

Sole trader (enskild firma)

• Profit = annual revenue minus annual business expenses (the surplus before the deduction for your own social contributions). The model assumes an ACTIVE business run by a person under 66.
• Self-employed social contributions (egenavgifter): the full 2026 rate of 28.97% (with the standard 7 waiting days, karensdagar, in sickness insurance). A general reduction of 7.5% of the contribution base applies, capped at SEK 15,000 per year, when the base exceeds SEK 40,000.
• The contribution base is the surplus AFTER deducting the egenavgifter themselves (they are a deductible cost), so the calculator solves this circular definition exactly (a fixed point). During the year Skatteverket instead lets you use a standard deduction (schablonavdrag) of at most 25% of the profit and reconciles in the final assessment; the calculator shows the reconciled end state, where the exact deduction at the full rate works out to 28.97/128.97, i.e. about 22.46% of the profit, within the 25% cap.
• Choosing a different number of waiting days (1, 14, 30, 60 or 90 karensdagar) shifts the sickness-insurance part of the egenavgifter by fractions of a percentage point; this is noted but not an input.
• Income tax on the result (profit minus egenavgifter) uses the same 2026 structure as for employees: basic allowance, municipal tax (your rate, default 32.38% average), state tax 20% above SEK 643,000, the earned income tax credit (active business income counts as work income), and the 7% public pension fee charged and fully credited.
• Out of scope: passive business income (sarskild loneskatt 24.26%), people 66+ (only the 10.21% old-age pension part), tax allocation reserves (periodiseringsfond, expansionsfond), interest allocation (rantefordelning), VAT (moms), preliminary F-tax instalment timing, and sickness benefit (SGI) effects.

Skatteverket - Egenavgifter, Skatteverket - Amounts and percentages, income year 2026, SCB - Municipal tax rates 2026.

Provisional and approximate values

• Church fee: the kyrkoavgift varies by parish (roughly 0.6% to 2%); the toggle uses an APPROXIMATE national average of 1.03%.
• Egenavgifter with a non-standard karenstid: the per-karenstid 2026 composition table is not encoded; the model always uses the full 28.97% rate (7 waiting days). PROVISIONAL for other karenstid choices.
• All other 2026 parameters (price base amount 59,200, income base amount 83,400, state tax threshold 643,000, average municipal rate 32.38%, employer contributions 31.42%, egenavgifter 28.97%, burial fee 0.292%, enhanced earned income tax credit) are enacted and published by the cited official sources as of June 2026.