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Generic Tax Name Insurance tax - Tax on life insurance premium
Tax name in the national language Särskild premieskatt för grupplivförsäkring
Tax name in English Tax on life insurance premium
Member State SE-Sweden
Tax in force since 1991/01/01
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

Act on Special Premium Tax on Group Life Insurance Act (1990:1427).
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

 
Taxpayers

Swedish insurance companies, foreign insurance companies if established in Sweden, employers and self-employed.
 
Tax object and basis of assessment

Premiums for group life insurances.

 

 

For insurance companies

  • 95 % of the premiums for group life insurances.

For employers and self-employed:

  • 100 % of the premiums for group life insurances.
 
Deductions, Allowances, Credits, Exemptions

 
Rate(s) Structure

For insurance companies:

  • 45 % 

For employers and self-employed:

  • 81.83 %
 
Tax due date

 
Tax collector

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29cc (d2933)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 859.00 SEK 0.02
2011 953.00 SEK 0.03
2010 1,129.00 SEK 0.03
2009 870.00 SEK 0.03
2008 1,184.00 SEK 0.04
2007 891.00 SEK 0.03
2006 1,238.00 SEK 0.04
2005 1,060.00 SEK 0.04
2004 1,331.00 SEK 0.05
2003 1,271.00 SEK 0.05
2002 1,122.00 SEK 0.04
2001 1,083.00 SEK 0.04
2000 955.00 SEK 0.04

Comments