How it works
Sweden taxes employment income in two layers. First municipal tax (kommunal inkomstskatt = kommun + region), a flat rate between roughly 29% and 35% that depends on where you live on 1 November of the previous year. Second a 20% state income tax on taxable income above the skiktgräns of SEK 643,000 (2026). Only a few percent of employees reach the second layer.
Grundavdrag and jobbskatteavdrag
Before tax is calculated a grundavdrag (basic allowance) is deducted. For 2026 it is based on the price base amount (prisbasbelopp) of SEK 59,200: SEK 25,100 for very low incomes, up to about SEK 45,600 at incomes of roughly SEK 161,000–184,000, and falling to SEK 17,400 for incomes above about SEK 466,500. People who are 66 or older at the start of the year get an extra raised allowance. On top comes the jobbskatteavdrag (earned income tax credit), a reduction of municipal tax that grows with your work income up to roughly SEK 40,000 per month; people who are 66 or older use a separate formula. A small förvärvsinkomst credit (up to SEK 1,500) is added as well.
Pension fee, church fee, public service fee
The general pension fee is 7% of your income up to SEK 673,038 (maximum SEK 47,100). It is withheld together with your tax but credited back as a tax reduction, so it does not cost you extra unless your tax is smaller than the fee. A public service fee (1% of taxable income, maximum SEK 1,184) funds public broadcasting. Church members additionally pay a church fee plus burial fee; non-members still pay the burial fee (about 0.29% on average). This calculator uses the 1.16 percentage points Skatteverket builds into its tax tables for members and 0.29 for non-members – your parish may differ.
Worked example
Gross SEK 480,000 per year (SEK 40,000 per month), Stockholm, under 66, no church fee
- Grundavdrag SEK 17,400 → taxable income SEK 462,600 (below the SEK 643,000 skiktgräns, so no state tax)
- Income tax after jobbskatteavdrag and pension-fee credit: SEK 56,795; general pension fee SEK 33,600; burial fee SEK 1,341; public service fee SEK 1,184
- Total SEK 92,920 → net SEK 387,080 per year, about SEK 32,257 per month (80.6% of gross)
What this calculator leaves out
Employer social contributions (arbetsgivaravgifter, about 31.42%) are paid by the employer and do not reduce your pay. Not included: other deductions (travel to work, interest on loans, ROT/RUT), pension savings, collective-agreement pension, benefits in kind, a 13th month or holiday pay, and the fact that the sum of tax and fees is rounded slightly differently in the payroll tables. Municipal rates are the 2026 totals excluding church and burial fees.