Payroll tax

Payroll tax, sum: 31,42 %

Health insurance fee

4,35 %

Work injury fee

0,20 %

Labor market fee

2,64 %

General payroll fee

10,72 %

Pension fee

10,21 %

Survivors pension fee

0,70 %

Parental insurance fee

2,60 %

Self-employed contribution - sole proprietorship ("enskild firma/näringsidkare") & general partnership ("handelsbolag")

Self-employed contribution, sum:
28,97 %

Health insurance fee

(7 waiting days) 4,44 %

Work injury fee

0,20 %

Labor market fee

0,10 %

General payroll fee

10,72 %

Pension fee

10,21 %

Survivors fee

0,70 %

Parental insurance fee

2,60 %

Self-employed contribution for people born 1951 or later

1937 or earlier

Payroll tax

6,15 % (for active businesses)

Standard deduction: 0 %

1938 to 1951

Payroll tax

6,15 %

Pension fee

10,21 %

 

 

Standard deduction: 10 % for self-employed contribution

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Price base amount

Income base amount

61.500 kr

Price base amount

44 800 kr

Heightened price base amount

45 700 kr

Gift allowance (figures including VAT)

Christmas gift

450 kr

Jubilee gift

1.350 kr

Memorial gift

15.000 kr

Debt collection fees

Late payment penalty

450 kr

Reminder fee

60 kr

Debt collection service fee

180 kr

Amortization plan fee

170 kr

Amortization notification fee

60 kr/notification

Service fee for injunction to pay

380 kr

Application fee for injunction to pay

300 kr

Service assistance fee

420 kr

Application fee for service assistance

300 kr

Execution cost

600 kr/year

Business income 2017 (taxation year 2016 between parentheses)

Periodization fund, sole proprietorship & general partnership

30 %

Periodization fund, limited/incorporated company & foundation

25 %

Positive interest adjustment

6,27 % (6,65 %)

Negative interest adjustment

1,50 % (1,65 %)

Expansion fund tax

22 %

Business tax (limited/incorporated companies, foundations, cooperatives, non-profit associations and life insurance companies)

22 %

Standard deduction for self-employed contribution

25 %

Standard deduction for payroll tax

20 %

Meal allowance

Breakfast

45 kr

Lunch/Dinner

90 kr

100% free meal

225 kr

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Mileage allowance

Private car

18,50 kr/mil

Company car gasoline

9,50 kr/mil

Company car diesel

6,50 kr/mil

VAT

25 %

(20 % of the price) the general tax figure

12 %

(10,71 % of the price) e.g. provisions, restaurant services

6 %

(5,66 % of the price) e.g. personal transports, books

Representation (VAT deductions)

Internal representation: (lunch, dinner, supper)

300 kr (excl. VAT)

External representation: (lunch, dinner, supper)

300 kr (excl. VAT)

 

 

 

Interest rates in percentages

Interest on overdue payment (reference rate + 8,00 %)

7,5 %

Government borrowing rate (2016 average)

0,34 %

Reference rate (2017-01-01)

–0,50 %

Prime rate (2017-05-03)

–0,50 %

Health insurance and pension

Top sickness allowance-entitled income 2017

336 000 kr

Top parents' allowance 2017

448 000 kr

Top pension-entitled income 2017

461 250 kr / year or
38 438 kr / month

Bottom sickness allowance-entitled income 2017

10 800 kr

Sick pay

Day 1 (waiting day)

0 %

Day 2 - 14

80 %

Day 15 -

Sick pay from Försäkringskassan. Read more at Försäkringskassan's website.

Government income tax bracket (confirmed income from employment 2017)

20 % government tax

452 100 kr

25 % government tax

651 700 kr

Travel allowance inside Sweden

Full day

220 kr

Half day and night

110 kr