Impuestos sobre el sueldo: Suecia

Cuántos impuestos y aportes se pagan por un sueldo (Suecia), cuánto queda neto y qué regímenes impositivos especiales existen.

Cálculo para un sueldo bruto de EUR 60.000 por año

Impuesto a la renta
Sueldo bruto	SEK 648.510 ≈ EUR 60.000
Kommunal inkomstskatt (efter skattereduktioner)	SEK 105.063 ≈ EUR 9.720
Begravningsavgift	SEK 1.842 ≈ EUR 170
Public service-avgift	SEK 1.184 ≈ EUR 110
Aportes del trabajador
Allmän pensionsavgift	SEK 45.400 ≈ EUR 4.200
Sueldo neto	SEK 495.021 ≈ EUR 45.799
Contribuciones e impuestos del empleador
Arbetsgivaravgifter	SEK 121.920 ≈ EUR 11.280
Allmän löneavgift	SEK 81.842 ≈ EUR 7.572
Costo laboral del empleador	SEK 852.272 ≈ EUR 78.852

23,7 %Carga impositiva del trabajador

41,9 %Carga impositiva con contribuciones del empleador

32,7 %Carga sobre cada 100 EUR adicionales

Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.

Cifras oficiales de la OCDE para el salario promedio (Taxing Wages 2026, datos de 2025): carga impositiva del trabajador 22,6 %, con contribuciones del empleador 41,1 %. OECD

Comparar dos países

Regímenes impositivos especiales

Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.

Skattelättnader för utländska experter, forskare eller andra nyckelpersoner (expertskatt)

Para quién: Foreign nationals (not Swedish citizens) who were not resident or habitually present in Sweden in the 5 calendar years before starting work, work for a Swedish employer or a foreign company's permanent establishment and intend to stay no more than 7 years: specialists, researchers, executives or key staff who are hard to recruit in Sweden — or anyone paid more than 1.5 price base amounts a month (SEK 88,800 for 2026).

25% of salary and other pay for the work is exempt from income tax; employer reimbursements for moving, up to two trips a year to the former home country per family member and children's school fees are also exempt. The exempt part is also free of employer contributions. The relief lasts up to 7 years from the start of the stay in Sweden; Forskarskattenämnden (the Taxation Board for Foreign Experts) decides.

Base legal: Inkomstskattelag (1999:1229) 11 kap. 22–23 a §§; lag (1999:1305) om Forskarskattenämnden 6 §; socialavgiftslag (2000:980) 2 kap. 12 §

Särskild inkomstskatt för utomlands bosatta (SINK)

Para quién: Individuals with limited tax liability in Sweden (non-residents) — including those coming to work for less than 6 months — receiving Swedish-source salary, board fees, pensions and other payments listed in the SINK Act.

Final withholding tax of 22.5% of the payment in 2026 (20% from 1 January 2027; 15% for seafarers' income on Swedish merchant ships) with no deductions and no return; for pensions under the Social Insurance Code 1/12 of 0.77 price base amounts a month (SEK 3,799 in 2026) is exempt. Instead of SINK one may elect ordinary taxation under the Income Tax Act each year.

Base legal: Lag (1991:586) om särskild inkomstskatt för utomlands bosatta, 3–7 §§ (7 § i lydelse SFS 2025:1355; från 2027 SFS 2025:1356)

Sexmånadersregeln och ettårsregeln

Para quién: Swedish residents employed abroad for at least 6 months (six-month rule) or at least one year in the same country (one-year rule).

Pay for work abroad is exempt in Sweden if the stay abroad lasts at least 6 months and the income is taxed in the work state; if the stay in one country lasts at least a year, even when that state does not tax it under its own law or practice. Short visits to Sweden are allowed: up to 6 days per full month or 72 days per employment year.

Base legal: Inkomstskattelag (1999:1229) 3 kap. 9–13 §§

Expansionsfond

Para quién: Sole traders (enskild näringsidkare) and individuals who are partners in Swedish trading partnerships (handelsbolag).

Profit kept in the business can be deducted from business income by paying a 20.6% expansion fund tax instead of progressive income tax and self-employment contributions. When the fund is reduced (reversed into income), the amount is taxed normally and the 20.6% already paid is credited.

Base legal: Inkomstskattelag (1999:1229) 34 kap.; 65 kap. 8 §

Räntefördelning

Para quién: Sole traders and partners in Swedish trading partnerships with positive capital in the business.

A part of profit equal to the business capital at the start of the year times the government borrowing rate at the end of the previous November plus 6 pp (8.55% for 2026) may be moved from business income to capital income, taxed at 30% with no self-employment contributions. If capital is negative by more than SEK 500,000, negative allocation is mandatory (rate + 1 pp, 3.55% for 2026).

Base legal: Inkomstskattelag (1999:1229) 33 kap. 2–5 §§

Periodiseringsfond

Para quién: Sole traders and individuals who are partners in Swedish trading partnerships.

Up to 30% of the year's adjusted profit may be deducted as an allocation to a tax allocation reserve; it must be reversed into income no later than the sixth year after the deduction (2026 allocations by 2032). This smooths income between years and reduces state tax in high-profit years.

Base legal: Inkomstskattelag (1999:1229) 30 kap. 6–7 §§

Utdelning och kapitalvinst på kvalificerade andelar i fåmansföretag (3:12-reglerna)

Para quién: Holders of qualified shares in close companies (fåmansföretag, usually limited companies) who, themselves or through relatives, work actively in the company.

Dividends within the threshold amount (gränsbelopp) are taxed as capital income on 2/3 of the amount, i.e. effectively at 20%; above it, as salary (progressive, up to 90 income base amounts a year). From 2026 the threshold = a basic amount of 4 income base amounts of the previous year (SEK 322,400, one per person) + 50% of the company's wages above 8 income base amounts + interest on invested capital above SEK 100,000; unused room is carried forward.

Base legal: Inkomstskattelag (1999:1229) 57 kap. 9–11 a, 16, 20, 20 a §§ (i lydelse SFS 2025:1361)

Investeringssparkonto (ISK)

Para quién: Individuals holding an investment savings account with a bank or investment firm (for listed shares, funds and other permitted assets).

Gains and dividends on the account are not taxed. Instead, a notional return (schablonintäkt) is taxed each year at 30%: average account capital × (government borrowing rate at the end of the previous November + 1 pp, minimum 1.25%). For 2026 it is 3.55%, i.e. tax of 1.065% of capital; from 2026 the first SEK 300,000 in total across ISK, capital insurance and PEPP is exempt.

Base legal: Inkomstskattelag (1999:1229) 42 kap. 35–41, 45–48 §§; lag (2011:1268) om investeringssparkonto

Investeraravdrag

Para quién: Individuals who acquire shares for cash on the formation or a new share issue of a small company (fewer than 50 staff, turnover or balance sheet up to SEK 80 million, payroll of at least SEK 300,000) and are taxable in Sweden on gains on those shares.

Half of the amount paid is deducted from capital income, up to SEK 650,000 a year; a capital-income deficit arising from it always gives a 30% tax reduction, so effectively up to 15% of the investment is returned (max SEK 195,000 a year).

Base legal: Inkomstskattelag (1999:1229) 43 kap. 4, 13–15, 20–22 §§; 67 kap. 10 §

Förhöjt grundavdrag och förhöjt jobbskatteavdrag för personer som fyllt 66 år

Para quién: People who were 66 on 1 January of the tax year (67 from 2027) — pensioners and workers of that age.

The basic allowance is raised by an extra amount depending on income: SEK 65,800–179,100 in total for 2026 (instead of SEK 17,400–45,600). A separate earned-income reduction applies to work income: 22% up to 1.75 price base amounts, max 0.6293 price base amounts (≈ SEK 37,254). For employees aged 67+ the employer pays only the old-age pension contribution of 10.21% instead of 31.42%.

Base legal: Inkomstskattelag (1999:1229) 63 kap. 3 a §; 67 kap. 8 §; socialavgiftslag (2000:980) 2 kap. 27 §

Regional skattereduktion

Para quién: Individuals registered (folkbokförda) on 1 November of the previous year in one of the municipalities listed in Annex 67 to the Income Tax Act (mainly in Norrland, Dalarna, Värmland, etc.).

A fixed reduction of municipal income tax by SEK 1,675 a year.

Base legal: Inkomstskattelag (1999:1229) 67 kap. 34–35 §§, bilaga 67

Residencia fiscal

Criterios de residencia fiscal: Suecia

Suecia es el lugar de su residencia efectiva (bosatt), por lo que tributa en Suecia de forma ilimitada (3 kap. 3 § núm. 1 IL) por su renta mundial (3 kap. 8 § IL), con independencia del número de días. En el año del traslado, la sujeción ilimitada rige desde el día en que se instaló en Suecia o empezó la permanencia continuada; antes y después de la salida (si no queda una vinculación esencial), la sujeción es limitada.
Permanece en Suecia al menos seis meses seguidos (las salidas breves no interrumpen la estadía): es permanencia continuada (stadigvarande vistelse) y tributa en Suecia de forma ilimitada (3 kap. 3 § núm. 2 IL), por su renta mundial. En el año del traslado, la sujeción ilimitada rige desde el día en que se instaló en Suecia o empezó la permanencia continuada; antes y después de la salida (si no queda una vinculación esencial), la sujeción es limitada.
Permanece cada año en Suecia de forma regular cinco meses seguidos o más. El Tribunal Supremo de lo Contencioso-Administrativo de Suecia ha considerado continuada una estadía así (HFD 2018 ref. 30 I), aunque la persona viva la mayor parte del año en el extranjero; por tanto, probablemente tributa en Suecia de forma ilimitada (3 kap. 3 § núm. 2 IL).
Permanece cada año en Suecia de forma regular unos cuatro meses seguidos y además realiza otras visitas. El tribunal consideró continuada una estadía de cuatro meses cada verano junto con otras visitas de hasta tres semanas (HFD 2019 not. 26), pero no tres meses junto con otras visitas de tres a cinco semanas (HFD 2018 ref. 30 II, HFD 2019 not. 27). La conclusión depende de la extensión total de la estadía: Suecia puede considerarlo sujeto de forma ilimitada.
Se marchó de Suecia hace menos de 5 años y se le aplica la presunción de vinculación esencial (nacionalidad sueca o al menos 10 años de residencia allí). Con los vínculos conservados, sigue tributando en Suecia de forma ilimitada (3 kap. 3 § núm. 3 y 7 § IL), por su renta mundial.
Se marchó de Suecia hace menos de 5 años y se le aplica la presunción de vinculación esencial (3 kap. 7 § IL): mientras no pruebe que no hay vinculación, Suecia lo considera sujeto de forma ilimitada (3 kap. 3 § núm. 3 IL).
Residió antes en Suecia y ha conservado con ella una vinculación esencial (vivienda, familia, negocio o influencia sustancial en una sociedad sueca, etc.): probablemente Suecia lo considera sujeto de forma ilimitada (3 kap. 3 § núm. 3 y 7 § IL). La valoración se hace según el conjunto de circunstancias, y una larga estadía en el extranjero debilita la vinculación.

Verificar su situación Más sobre la residencia fiscal

Supuestos

Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
Employee with unlimited tax liability for the whole of 2026, registered (folkbokförd) in Sweden on 1 November 2025; under 66 on 1 January 2026 and born 1960–2002 (full employer contributions of 31.42%; the temporary reduction for employees aged 19–23 from 1 April 2026 is not applied). Gross is the annual salary including bonuses.
Basic allowance (grundavdrag) applied automatically, SEK 17,400–45,600 depending on income (IL ch. 63 s. 3, price base amount SEK 59,200). Municipal tax 32.38% of income after the basic allowance; state tax 20% above the SEK 643,000 threshold (i.e. above SEK 660,400 gross). No other deductions (commuting, union fees, etc.).
The general pension contribution of 7% of pay (max SEK 47,100: income up to 8.07 income base amounts = SEK 673,038) is fully refunded through a tax reduction, so it does not raise the net rate. The earned-income tax reduction (jobbskatteavdrag: up to 3.027 price base amounts minus the basic allowance, times the municipal rate) and the general earned-income reduction (up to SEK 1,500) reduce municipal tax only; the page shows municipal tax after all tax reductions.
Mandatory income-based fees not offset by tax reductions are included: burial fee 0.292% and public service fee 1% (max SEK 1,184 — base capped at 1.42 income base amounts). The OECD excludes them, so our figure for Sweden is about 0.5 pp higher than the OECD's. The church fee (kyrkoavgift) applies only to members of the Church of Sweden and is not included.
Employer: social contributions of 18.80% (sickness, parental, old-age pension, survivors' pension, labour market and work injury) plus the general payroll tax of 12.62% — 31.42% of total pay with no ceiling. Occupational pensions under collective agreements (ITP etc.) and the special payroll tax on them are excluded (not statutory).
Annual calculation with roundings as in Skatteverket's technical description of the 2026 withholding tables (SKV 433): earned income down to SEK 100, basic allowance up to SEK 100, pension contribution to the nearest SEK 100, taxes to whole kronor. Income itself is not rounded down to SEK 100 (IL ch. 1 s. 5) so that the 'next EUR 100' figure does not jump; the difference is at most SEK 35 a year. Actual monthly withholding under the tax tables differs slightly.
Impuestos locales: localidad: Sweden — national average municipal income tax rate (municipal + regional) of 32.38% for 2026 per Statistics Sweden (SCB), as used by the OECD; burial fee 0.292% (rate outside Stockholm and Tranås); no church fee
Período fiscal: 2026-01-01 – 2026-12-31
Tipo de cambio: 1 EUR = 10.8085 SEK (ECB euro foreign exchange reference rate (SEK), 02/01/2026)

Fuentes

Datos revisados: 10/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.

Otros países

Carga impositiva →

← Inicio