Impostos sobre o salário: Suécia

Quanto se paga de impostos e contribuições sobre um salário (Suécia), quanto sobra líquido e quais regimes tributários especiais existem.

Cálculo para um salário bruto de € 60.000 por ano

Imposto de renda
Salário bruto	SEK 648.510 ≈ € 60.000
Kommunal inkomstskatt (efter skattereduktioner)	SEK 105.063 ≈ € 9.720
Begravningsavgift	SEK 1.842 ≈ € 170
Public service-avgift	SEK 1.184 ≈ € 110
Contribuições do empregado
Allmän pensionsavgift	SEK 45.400 ≈ € 4.200
Salário líquido	SEK 495.021 ≈ € 45.799
Contribuições e tributos do empregador
Arbetsgivaravgifter	SEK 121.920 ≈ € 11.280
Allmän löneavgift	SEK 81.842 ≈ € 7.572
Custo total para o empregador	SEK 852.272 ≈ € 78.852

23,7 %Carga tributária do empregado

41,9 %Carga tributária com encargos do empregador

32,7 %Carga sobre cada 100 EUR adicionais

Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.

Valores oficiais da OCDE para o salário médio (Taxing Wages 2026, dados de 2025): carga tributária do empregado 22,6 %, com encargos do empregador 41,1 %. OECD

Comparar dois países

Regimes tributários especiais

Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.

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

Para quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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

Residência fiscal

Critérios de residência fiscal: Suécia

A Suécia é o lugar onde você efetivamente vive (bosatt), por isso você está sujeito a tributação ilimitada na Suécia (3 kap. 3 § ponto 1 IL) e paga imposto sobre a renda mundial (3 kap. 8 § IL), independentemente do número de dias. No ano da mudança, a sujeição ilimitada se aplica a partir do dia em que você se instalou na Suécia ou iniciou a permanência continuada; antes disso e depois da saída (se não restar vínculo essencial), a sujeição é limitada.
Você permanece na Suécia pelo menos seis meses seguidos (saídas curtas não interrompem a estada) — trata-se de permanência continuada (stadigvarande vistelse), e você está sujeito a tributação ilimitada na Suécia (3 kap. 3 § ponto 2 IL), sobre a renda mundial. No ano da mudança, a sujeição ilimitada se aplica a partir do dia em que você se instalou na Suécia ou iniciou a permanência continuada; antes disso e depois da saída (se não restar vínculo essencial), a sujeição é limitada.
Você permanece todos os anos, regularmente, 5 meses seguidos ou mais na Suécia. O Supremo Tribunal Administrativo sueco considerou essa estada continuada (HFD 2018 ref. 30 I), mesmo quando a pessoa vive a maior parte do ano no exterior — por isso, você provavelmente está sujeito a tributação ilimitada na Suécia (3 kap. 3 § ponto 2 IL).
Você permanece todos os anos, regularmente, cerca de 4 meses seguidos na Suécia e faz outras visitas. O tribunal considerou continuada uma estada de 4 meses todos os verões junto com outras visitas de até 3 semanas (HFD 2019 not. 26), mas não 3 meses junto com outras visitas de 3 a 5 semanas (HFD 2018 ref. 30 II, HFD 2019 not. 27). A conclusão depende da extensão total da estada: a Suécia pode considerar você sujeito a tributação ilimitada.
Você saiu da Suécia há menos de 5 anos, e a presunção de vínculo essencial se aplica a você (nacionalidade sueca ou pelo menos 10 anos de residência). Como você manteve vínculos, continua sujeito a tributação ilimitada na Suécia (3 kap. 3 § ponto 3, 7 § IL) — sobre a renda mundial.
Você saiu da Suécia há menos de 5 anos, e a presunção de vínculo essencial se aplica a você (3 kap. 7 § IL): enquanto você não provar que não há vínculo, a Suécia considera você sujeito a tributação ilimitada (3 kap. 3 § ponto 3 IL).
Você residiu na Suécia e manteve com ela um vínculo essencial (moradia, família, negócio ou influência significativa em uma empresa sueca etc.) — a Suécia provavelmente considera você sujeito a tributação ilimitada (3 kap. 3 § ponto 3, 7 § IL). A avaliação é global, e uma longa estada no exterior enfraquece o vínculo.

Verificar a condição Mais sobre residência fiscal

Premissas

Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro 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.
Tributos locais — localidade: 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 de apuração: 2026-01-01 – 2026-12-31
Câmbio: 1 EUR = 10.8085 SEK (ECB euro foreign exchange reference rate (SEK), 02/01/2026)

Fontes

Dados verificados: 10/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.

Outros países

Carga tributária →

← Página inicial