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Average local income tax + Inflationary changes 2014/01/01
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Generic Tax Name Personal income tax - National and Local income tax
Tax name in the national language Inkomstskatt
Tax name in English Personal income tax (National & Local)
Member State SE-Sweden
Tax in force since 2000/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Income Tax Act (1999:1229) and Local Government Act (1991:900).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Local income tax is paid to the municipal and the county.

 
Geographical Scope
 
Taxpayers
Domestic-source income of non-residents is Taxed
Not Taxed
Comments

Employment incomes of married couples are Taxed jointly
Taxed separately
Comments


Comments

Unrestricted tax liability:

  • resident individuals and individuals who have a habitual abode in Sweden except individuals with a connection with an embassy of a foreign state.

Restricted tax liability:

  • individuals not mentioned above;
  • individuals with a connection with an embassy of a foreign state;
  • the family and personal servants of an individual with a connection with an embassy of a foreign state.
 
Tax object and basis of assessment
As general rule, taxable income under personal income tax includes























Comments

Income considered Domestic income
Worldwide income (subject to double-tax relief)
Comments

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable












Comments


Comments

National and Local income taxes are levied on earned income.

The earned income consists of income from employment (salaries, wages, pensions and other similar kinds of remuneration) and on income from unincorporated business. Income tax is also levied on, for example, sickness allowances and unemployment benefits. Expenses for acquiring the income are deductible. The assessed income is calculated by subtracting general allowances.

 
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:





Comments

Deductions from the tax base
The following items are usually (partially or fully) deductible

















Comments

Allowances
The basic yearly allowance for an individual amounts to: 13,100.00  EUR/National currency
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

The basic income tax allowance depends in income and amounts to SEK 13,100- 34,300 (2015).


Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:

















Comments

A tax credit is allowed for the general pension contribution. The tax credit is equal to the contribution.

For income from employment or unincorporated business income, an earned income tax credit is allowed (in-work tax credit). The maximum credit is SEK 26,400.00 (2015 and average municipality tax rate) for people65 years and younger and 30,000 for people over 65 years of age. This tax credit only affects the central government tax revenue.

For capital losses (gains – losses) a tax credit of 30 % is allowed.

For outsourced household services and maintenance, repair, extension and rebuilding services performed in or in close proximity to the dwelling a tax credit of 50 % is allowed. The maximum credit is SEK 50,000.00 per person and year.

Losses
Losses can be
Carried-forward for Indefinite
 Years
Carried-back for Indefinite
 Years
Transferred to spouse or partner
Comments

Applies to unincorporated business income.


Exemptions
The following income is exempted from income tax























Comments


Comments
 
Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Bracket 1 From  430,200.00  EUR/Natcur
To  616,099.99  EUR/Natcur
Rate: 20.00 %
Bracket 2 From  616,100.00  EUR/Natcur
To   EUR/Natcur
Rate: 25.00 %
Comments

Refers to central government tax


Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income: 31.99 %
A tax surcharge:
Comments

The local government income tax depends on municipalities and county. The average tax rate is 31.99 % (2015).


Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Dividends
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts
Interests from deposits
Royalties
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property
Capital gains on movable property
Inheritance
Annuities from life insurance
Prizes and awards
Scholarships
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities
Comments

Withholding taxes
The tax is withheld when paid to residents on: Dividends:
Final Creditable
Interests from governments bonds:
Final Creditable
Interests from corporate bonds:
Final Creditable
Interests from special saving accounts:
Final Creditable
Interests from deposits:
Final Creditable
Comments


Comments
 
Tax due date
 
Tax collector

The tax is collected by the yearly assessment.

 
Special features

Non-residents that have been liable to pay income tax according to the Income Tax Act and that receive all or almost all of their income from Sweden, can choose to be taxed according to the Income Tax Act or the Income Tax on non-Residents Act.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51m (d51a)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 407,496.00 SEK 11.06
2011 393,756.00 SEK 10.77
2010 385,435.00 SEK 10.95
2009 388,687.00 SEK 11.82
2008 412,186.00 SEK 12.17
2007 401,839.00 SEK 12.19
2006 412,743.00 SEK 13.32
2005 402,614.00 SEK 13.85
2004 393,382.00 SEK 14.02
2003 379,124.00 SEK 14.16
2002 352,229.00 SEK 13.71
2001 357,611.00 SEK 14.43
2000 350,911.00 SEK 14.74

Comments

The revenue is net of tax credits. Between 2000 and 2006 a reform took place that concerned the relation between income tax and the general pension contribution. The reform shifted from a deduction of the general pension contribution amount to a tax credit of this amount. Consequently, the tax credits rose during this period. In 2007, the in-work tax credit was introduced. The in-work tax credit was extended 2008, 2009, 2010 and 2014.

Personal income tax is a part of D5.