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Generic Tax Name Payroll tax
Tax name in the national language Särskild löneskatt
Tax name in English Payroll tax
Member State SE-Sweden
Tax in force since 1990/07/01
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

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

Social security contribution Employers
Legal base

Act on Payroll Tax on Certain Earned Incomes (1990:659), Act on Payroll Tax on Pension Costs (1991:687) and Ministerial Order (1991:704) on the Application of Payroll Tax to the State's Pension Costs.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Employers, sole traders and partnership shareholders.

Tax object and basis of assessment

Payroll tax is paid on

  • the undertaking of occupational pension;
  • income from passive business activity;
  • salaries and other remuneration for work that does not form the basis for social security benefits. This includes insurance premiums for contributory pensions, severance payments and group health insurance.
Deductions, Allowances, Credits, Exemptions

There are no payroll tax on salaries from work and income from passive business activity for persons who is over 65 years old.

Rate(s) Structure

24.26 %.

Tax due date

Tax collector

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29cd (d2934)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 37,400.00 SEK 1.01
2011 36,218.00 SEK 0.99
2010 33,090.00 SEK 0.94
2009 32,462.00 SEK 0.99
2008 32,570.00 SEK 0.96
2007 30,225.00 SEK 0.92
2006 28,920.00 SEK 0.93
2005 29,275.00 SEK 1.01
2004 28,269.00 SEK 1.01
2003 27,162.00 SEK 1.01
2002 27,622.00 SEK 1.07
2001 25,317.00 SEK 1.02
2000 22,392.00 SEK 0.94