Business taxes in Sweden: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole trader (enskild firma) Enskild näringsidkare (enskild firma)
You run the business as an individual approved for F-tax: there is no separate legal entity and you are liable for business debts with all your property. The profit is added to your income and taxed as earned income.
Requirements
Register with Skatteverket: apply for F-tax approval and, if needed, for VAT and employer registration; free of charge. Skatteverket then charges preliminary tax and self-employment contributions every month.
Entry in Bolagsverket's trade register (handelsregistret) is voluntary — SEK 1,800 online or SEK 2,100 on paper; it is mandatory only for those required to prepare annual accounts (årsredovisning). There is no share capital.
Bookkeeping under the Bookkeeping Act; the year-end accounts (årsbokslut) within 6 months after the year end. With turnover normally up to SEK 3 million you may prepare simplified year-end accounts (förenklat årsbokslut).
Annual return (Inkomstdeklaration 1 with the business income appendix) by 2 May of the following year.
A certified cash register (kassaregister) is mandatory if cash and card sales exceed 4 price base amounts — SEK 236,800 a year including VAT (2026).
Sole proprietorEnskild näringsverksamhet — inkomst av näringsverksamhet (kommunal och statlig inkomstskatt, egenavgifter)
Profit after the standard 25% deduction for contributions is taxed as earned income: municipal tax (32.38% on average) and 20% state tax on the part above SEK 643,000, with the automatic basic allowance and in-work tax credit. Self-employment contributions of 28.97% are due on the same base.
Conditions
There is no revenue limit. The municipal tax rate depends on the municipality where you were registered on 1 November of the previous year: from 28.93% to 35.65% in 2026; the calculation uses the average of 32.38%.
Self-employment contributions of 28.97% apply to people born in 1959 or later with an active business and the standard 7-day waiting period for sickness benefit. The return deducts a standard 25%, which is replaced the next year by the contributions actually charged.
Legal ways to reduce tax that the calculation ignores: periodiseringsfond — defer up to 30% of profit for up to 6 years; expansionsfond — profit kept in the business is taxed at 20.6%; räntefördelning — 8.55% of the business capital is taxed as capital income (30%).
The general pension contribution of 7% (up to SEK 47,100) is fully offset by a tax reduction of the same amount; the calculation shows only the part not offset (which happens at very low profit).
VAT: exemption if turnover in Sweden is at most SEK 120,000 a year (and was in the two previous years); above that, registration is mandatory. VAT is not included in the calculation.
A separate legal entity: the shareholder is not personally liable for the company's debts (except a representative's liability for unpaid taxes in case of negligence). The company pays corporate tax, the owner pays tax on dividends under the 3:12 rules.
Requirements
Share capital of at least SEK 25,000.
Registration with Bolagsverket within 6 months of signing the memorandum of association: SEK 2,400 online or SEK 2,700 on paper. Then F-tax, VAT and employer registration with Skatteverket — free of charge.
Full bookkeeping and annual report (årsredovisning): the annual general meeting within 6 months after the year end, a copy of the report to Bolagsverket within one month after the meeting. No auditor is required until the company exceeds more than one of these limits for two years in a row: 3 employees, balance sheet SEK 1.5 million, turnover SEK 3 million.
The company's return (Inkomstdeklaration 2) for a calendar year is due by 1 July of the following year, or 1 August if filed electronically. The owner reports dividends in their own return (form K10) by 2 May.
A certified cash register (kassaregister) — as for a sole trader, if cash and card sales exceed SEK 236,800 a year including VAT.
Corporate tax 20.6% + dividends under the 3:12 rules
CompanyAktiebolag — bolagsskatt 20,6 % och utdelning enligt 3:12-reglerna (57 kap. IL, lydelse från inkomstår 2026)
The company pays 20.6% of its profit. The owner's dividends within the limit amount (gränsbelopp; at least SEK 322,400 in 2026) are taxed at 20%; above it, as earned income at the municipal and state rates.
Conditions
New 3:12 rules from 2026 (applied here): limit amount = basic amount of 4 income base amounts of the previous year (4 × 80,600 = SEK 322,400, one per person across all companies) + wage-based room (50% of the payroll above SEK 644,800, only if the company paid salaries) + 11.55% of the share cost basis above SEK 100,000 + unused room from earlier years (no longer uprated). You must own the shares on 1 January.
Dividends within the limit amount: 2/3 are taxed as capital income at 30% — 20% in total. Above the limit — as employment income (inkomst av tjänst) with the basic allowance but without the in-work tax credit or pension rights, up to 90 income base amounts (SEK 7,506,000) a year; anything beyond that at 30% as capital income.
Without a salary the owner pays no social contributions; a salary would cost the company another 31.42% in employer contributions and would create wage-based room in the limit amount (not calculated). If no dividend is paid, the whole limit amount is carried forward to later years.
The company may defer up to 25% of profit to a periodiseringsfond for up to 6 years (not included). There is no revenue limit. VAT — as for a sole trader (SEK 120,000 threshold); not included in the calculation.
Software development, IT services, consulting for companies and entrepreneurs.
Both forms are available; taxes do not depend on the sector. F-tax approval is needed: without it the business client must withhold tax and pay employer contributions on your invoices.
VAT 25%. Services to business clients in other EU countries are invoiced without Swedish VAT (the buyer accounts for it), and the sales are reported in the EC sales list (periodisk sammanställning).
A cash register is usually not needed: invoices paid by bank transfer are neither cash nor card payments.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
The same forms and rates as for IT: in a sole trader business the profit is taxed as earned income, in an AB at 20.6% plus dividends under 3:12.
VAT 25% for marketing, design, engineering, bookkeeping; with invoice payments no cash register is needed.
For services to business clients in other EU countries — invoice without Swedish VAT and an EC sales list.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Income tax is the same. Customers get the rut deduction (50% of the labour cost: cleaning, care, home appliance repair) or rot (30%: repair and renovation of homes), up to SEK 75,000 per person a year, of which rot at most SEK 50,000. You invoice the price minus the deduction and claim the rest from Skatteverket — F-tax approval is required.
A cash register is mandatory if cash and card payments exceed SEK 236,800 a year including VAT.
Beauty salons, hairdressers and laundries must keep a staff ledger (personalliggare), but not when only the owner (and spouse or children under 16) work there.
VAT: standard rate 25%; some services have reduced rates (12% — hotels and restaurants, 6% — passenger transport).
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Income tax is the same, on actual costs (cost of goods, rent, delivery).
A cash register is mandatory for a shop or market stall with cash and card sales above SEK 236,800 a year including VAT; sales through an online shop (distance contracts) are exempt.
VAT 25% on most goods; 6% on books and newspapers and, from 1 April 2026, on food.
Sales from your own online shop to private customers in other EU countries: up to SEK 99,680 a year — Swedish VAT; above that — the VAT of the buyer's country (can be reported through the One Stop Shop).
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Income tax is the same, on actual costs (materials, equipment, rent).
Food production: the premises must be registered in writing with the municipal control authority (or Livsmedelsverket) before you start.
VAT 25%; food 6% from 1 April 2026. A cash register is needed if you sell to customers for cash and card above SEK 236,800 a year.
Assumptions
One owner who is a Swedish tax resident all year, born 1959–2002 (under 66 on 1 January 2026), with no other income, no employees and no children; full year 2026; amounts in SEK.
Municipal tax at the 2026 average rate of 32.38% (SCB, Skatteverket); not a member of the Church of Sweden (no church fee); the burial fee (begravningsavgift) of 0.292% is included.
Sole trader: active business; self-employment contributions of 28.97% on profit after the standard 25% deduction — as in that year's return; the true-up in the following year is ignored (with the same profit every year the actual contributions are ≈ 22.5% of profit instead of 21.7%). No periodiseringsfond, expansionsfond or räntefördelning.
Automatic reliefs: basic allowance, in-work tax credit (only for sole-trader profit), earned income tax reduction of up to SEK 1,500; the 7% general pension contribution is offset by a reduction of the same amount.
AB: the owner takes no salary; profit after the 20.6% tax is either fully paid out as dividends in the same year or kept in the company. Limit amount — only the basic amount of SEK 322,400 (no wage-based room, share cost SEK 25,000 < SEK 100,000, no unused room). VAT is not included; the sector does not affect the calculation.
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