Sweden Tax Calculator 2026

Österåker, Vellinge, Danderyd among lowest Sweden municipal tax ~29%. Typically wealthy Stockholm/Malmö suburbs. Lower rates attract residents. Combined with state tax still reaches 49-50% for high earners but base lower.

Most Swedish municipalities 31-33% range. Stockholm city 32%, Gothenburg 32.53%, Malmö 34.11%. Sweden average 32.28% (including county tax). Represents typical Swedish tax burden municipal level.

Northern rural municipalities highest - Dorotea 35.65% max Sweden. Sparse population, higher service costs per capita. Combined with state tax reaches 55%+ for high earners these areas.

Sweden state tax begins SEK 598,500 annual income after basic deduction (~SEK 50k/month). Only portion above threshold taxed 20%. If earn SEK 700,000: only SEK 101,500 taxed at 20% = SEK 20,300 state tax. Municipal tax applies to full amount.

Sweden maximum marginal rate: municipal 32-35.65% + state 20% = 52-55.65%. Depends on municipality. Plus church tax if member (0.5-1.5%) pushes total above 55% some locations. Among Europe's highest but lower than Denmark 60.5%.

Sweden grundavdrag 2026: varies by income. Low income (~SEK 100k): ~SEK 38k deduction. Medium income (SEK 300k): ~SEK 36k deduction. High income (SEK 600k+): ~SEK 17k minimum deduction. Formula ensures lower earners pay less proportionally.

Grundavdrag significantly reduces effective tax rate especially lower incomes. Example: SEK 250,000 income, SEK 38,000 grundavdrag = SEK 212,000 taxable. At 32% municipal: SEK 67,840 tax = 27% effective rate (not 32%). Higher incomes see less benefit due to phase-down.

Sweden expert tax: 25% of gross salary exempt from Swedish income tax. If earn SEK 1,000,000: SEK 250,000 tax-free, only SEK 750,000 taxable. At 52% rate: saves SEK 130,000 tax annually! Massive benefit high earners.

Initial Sweden expert tax 3 years from employment start. Can extend 2 additional years if conditions still met (5 years total). Cannot re-apply after expiry. Plan long-term Sweden residence accordingly.

Sweden expert tax eligibility: special expertise/unique competence, recruited from abroad (not Swedish resident 5+ of last 10 years), high-level position. Researchers, executives, specialists. Apply to Taxation Research Workers Board within 3 months employment. Employer often assists.

Standard tax SEK 1.2M salary: ~SEK 624k (52%). Expert tax: 25% exempt (SEK 300k), taxable SEK 900k, tax ~SEK 468k (39% effective). Saves SEK 156k/year. Over 5 years: SEK 780k savings! Makes Sweden competitive for international talent.

Sweden capital income 30% flat: stock gains, dividend income, bond interest, crypto profits all 30%. Simpler than progressive employment income. Capital losses deductible 70% against gains. Carry forward losses.

Sweden ISK (Investeringssparkonto) investment savings account: pay 1-2% annual tax on account value (based on government interest rate) instead of 30% on realized gains. Trades within ISK tax-free. Very favorable for buy-and-hold growth investors. Most popular investment vehicle Sweden.

Sweden property capital gains: 22/30 of profit × 30% = 22% effective rate. Improvement costs deductible. Primary residence (villa) has special deferral options. Investment property fully taxed. Sweden encourages homeownership through favorable primary residence treatment.