Finance Tools / Tax return
Finance tool

Refund or tax due?

Enter income, preliminary tax and deductions and see your estimated final tax for income year 2026. This is an estimate, not a Skatteverket notice, and everything stays in your browser.

Your details

Your details

Income & deductions

Your tax return

Preliminary tax
The tax table withholds tax on your salary but knows nothing about your deductions. That gap is exactly why a refund or kvarskatt happens.
kr
Securities
kr
kr
kr
Gains and losses on a regular depå (not ISK/KF). Losses are 70% deductible against other capital income.
Property
kr
Net amount. A gain is taxed at an effective 22% (the 22/30 rule); a loss is 50% deductible. For uppskov, see the capital gains calculator.
Commuting to work
Only cost above 15 000 kr per year is deductible. Own car: 25 kr/mil and requires at least 5 km and a 2-hour time saving per day versus public transport.
Interest expense
kr/yr
Mortgages, car loans and other secured loans. A blancolån gives no interest deduction in 2026.
ROT & RUT
kr
kr
The labour cost you paid this year. ROT gives 30%, RUT 50%. See the ROT/RUT calculator for the caps.
Green technology
kr
kr
kr
Solar 15%, battery 50%, charging point 50%. Cap 50 000 kr per person.
Other
kr/mo
A tax reduction of 25% of the fee.
Your preliminary besked

Refund or tax due

Your table tax covers it exactly
0 kr
–
Municipal income tax –
State income tax –
Tax on capital –
–
− Jobbskatteavdrag –
− Earned-income reduction –
Final tax –
Preliminary tax paid –
Step by step

From tax to besked

The taxes stack up, then the reductions are applied in the statutory order down to your final tax. The dashed line is the preliminary tax you paid: the gap is your besked.

Tax Reduction Payback Preliminary tax
Why is there a refund?
The tax table knows nothing about your deductions. If you have commuting, interest or ROT/RUT deductions the table did not account for, you have usually paid too much, and the difference comes back.
Kvarskatt over 30 000 kr
Kvarskatt above 30 000 kr starts accruing interest as early as February of the declaration year. The amount below it runs interest-free until early May.
Top-up payment
Pay in what you expect to owe before the due dates and you avoid the cost interest entirely. You do it straight from your skattekonto.
Timeline

The road to your besked

March
The declaration opens in Skatteverket's e-service.
Late March
Approve digitally with no changes for an early refund.
April
The refund is paid out and the final tax notice arrives.
~90 days
Due date for kvarskatt after the notice.
The 2027 dates are not published yet; this is the pattern that usually applies.
Learn

Understand your final tax notice

How is the final tax calculated?

Your final tax (slutlig skatt) is the sum of every tax and fee on your income for the year, minus the tax reductions you are granted.

On earned income (salary): municipal tax (kommunalskatt) at your municipality’s rate, plus 20% state tax on the part of your taxable income above 643 000 kr. Before that, grundavdrag lowers the taxable income and jobbskatteavdrag reduces the tax.

On capital: a surplus is taxed at 30%; a deficit (for example mortgage interest larger than your capital income) becomes a reduction of 30% up to 100 000 kr and 21% above it.

Fees: begravningsavgift, any faith-community fee, and the public service fee (capped at 1 184 kr) sit on top and no reduction can lower them.

In what order are the tax reductions applied?

Skattereduktioner are applied in a fixed order set by the income tax act (inkomstskattelagen 67 kap 2 §), and the order matters: a reduction can only be used against tax that is still left. The order we model here is:

1. Jobbskatteavdrag and the earned-income reduction (against municipal tax only).
2. Underskott av kapital (the capital deficit).
3. ROT and RUT.
4. Green technology.
5. A-kassa membership fee.

The chart above shows this as a staircase: the tax stacks up, then each reduction steps it down in order.

The ROT/RUT trap: when the tax is not enough

ROT, RUT and green technology are paid out in advance through the invoice model (fakturamodellen): you pay a lower invoice and Skatteverket pays the rest straight to the company. In the declaration, it is tested whether your tax is large enough for the whole reduction.

If it is not, you have to pay back the part that could not be used, as kvarskatt. This is easy to trigger with a low income and a large renovation: the contractor already received the money, so the shortfall lands on you. There is no carry-forward of an unused reduction.

What changed in 2026?

Four rule changes affect the declaration for income year 2026:

Reseavdrag: the threshold rose from 11,000 kr to 15 000 kr; only cost above it deducts.

Blancolån: interest on loans without security gives no deduction (0%), after a 50% transition year in 2025.

ROT: back to 30% after the temporary 50% window on invoices paid in late 2025.

Public service fee: the cap is 1 184 kr. Micro-production of electricity as a separate reduction was abolished from 2026.

What does the tool not include?

This version models an employed person (kolumn 1) for income year 2026. It does not include:

Enskild firma and egenavgifter (its own reconciliation); SINK and sjöinkomst; property tax or fastighetsavgift as inputs (so the reduction pool excludes them, which is the cautious direction for the ROT/RUT payback warning); pension income (a different grundavdrag and tax table, see the pension tool); and uppskov modelling (enter the property gain as a net figure and see the reavinst tool).