Net Salary

Kommunalskatt (municipal tax) is the main tax on employment income in Sweden. It combines your municipality's tax rate with the county (landsting) rate, typically ranging from 29% to 35% depending on where you live. Unlike many countries, there is no tax-free allowance applied before municipal tax; instead, the grundavdrag and jobbskatteavdrag work as separate credits.

Stockholm has one of the lowest combined rates at 30.55%, while some northern municipalities exceed 34%. The rate is set annually by your municipality and applies to your taxable income (after the grundavdrag deduction).

Grundavdrag is a basic deduction applied to your income before tax is calculated. It scales with your income, increasing for low earners, peaking around 2.7 × PBB, then gradually decreasing for higher incomes. It effectively creates a partial tax-free zone.

Jobbskatteavdrag (work tax credit) is a tax reduction specifically for employment income. It's one of Sweden's largest tax expenditures and significantly reduces your effective tax rate, especially for low-to-middle incomes. The credit grows with income up to about 3.24 × PBB, then tapers off. It is calculated against the municipal tax rate, so it varies slightly by municipality.

State income tax kicks in at the skiktgräns, a threshold set annually by the government. For 2026, the threshold is 643 000 kr of taxable income (after grundavdrag). If your taxable income exceeds this, you pay an additional 20% state tax on the excess.

This means there's a significant marginal tax jump at the skiktgräns. If you're close to or above this threshold, strategies like löneväxling (salary sacrifice) become especially tax-efficient, since every krona sacrificed avoids both the 20% state tax and the municipal tax.

On top of your gross salary, your employer pays 31.42% in arbetsgivaravgift (employer social contributions). This funds the public pension system, health insurance, parental leave, and other social benefits. Your employer's total cost is therefore about 131% of your gross salary.

For example, on a 50 000 kr gross salary, the employer pays an additional 15 710 kr in contributions, making the total employer cost 65 710 kr. This is relevant for salary sacrifice calculations, where some employers pass part of their arbetsgivaravgift saving back to you as extra pension.

The exact amount depends on your municipality, but here are three examples using Stockholm's combined rate of 30.55%.

On a gross salary of 40 000 kr per month, your net take-home is approximately 32 300 kr. The effective tax rate is around 19%. Grundavdrag and jobbskatteavdrag together reduce what would otherwise be over 30% in municipal tax to under 20% effective.

On 50 000 kr per month, you keep around 39 300 kr. The effective rate rises to about 21% because grundavdrag shrinks at higher incomes while jobbskatteavdrag plateaus.

On 60 000 kr per month, your net is roughly 45 200 kr and the effective rate reaches about 25%. At this level your taxable income crosses the skiktgräns (643 000 kr), triggering 20% state income tax on the excess.

Rates vary by several percentage points across municipalities. Enter your salary above for your exact breakdown, then use the budget tool to plan around your net income.

Marginal tax is the percentage you pay on your next krona of income. It differs from your effective (average) tax rate because Sweden's tax system combines multiple components that phase in at different income levels.

For most employees earning between 25 000 and 50 000 kr per month, the marginal rate sits around 30% to 35%. A raise of 1 000 kr gives you roughly 650 to 700 kr in extra take-home pay.

Above the skiktgräns (643 000 kr in taxable annual income), the marginal rate jumps to over 50% because 20% state income tax is added on top of municipal tax. A raise from 59 000 to 60 000 kr per month yields only about 490 kr in extra net pay.

This jump makes the salary sacrifice calculator particularly valuable for incomes above the threshold. Every krona sacrificed avoids both the state tax and the municipal tax, making it one of the most tax-efficient strategies available in Sweden.

Skatteverket publishes skattetabeller (tax tables) that employers use to deduct preliminary tax each month. The tables assign a fixed tax amount based on your income bracket, municipality, and table number. They are designed for payroll systems, not for individuals trying to understand their tax breakdown.

This calculator applies the actual tax formulas from Skatteverket's technical specification: grundavdrag, jobbskatteavdrag, municipal tax, state income tax, begravningsavgift, and public service fee. The result shows exactly where your money goes, component by component.

In practice, the final numbers are very close. The skattetabell rounds to whole kronor and uses fixed brackets, so the monthly deduction may differ by a few kronor. At the end of the year, Skatteverket reconciles the difference in your tax return. The advantage of a calculator is transparency: you can adjust your salary, switch municipality, or change employment type and immediately see how each component changes.

Several smaller fees are deducted alongside income tax. They appear as separate rows in the calculator so you can see their exact impact.

Begravningsavgift (burial fee) is mandatory for everyone registered in Sweden, regardless of religious affiliation. The standard rate is 0.292% of your taxable income. Stockholm has a lower rate of 0.070% because the city manages burial services separately.

Public service-avgift funds Swedish public broadcasting (SVT, SR, UR). The fee is 1% of your taxable income, capped at 1 184 kr per year for 2026. Most full-time employees reach the cap.

Trossamfundsavgift (religious community fee) only applies if you are a registered member of a religious community such as Svenska kyrkan. Rates vary between 0.50% and 1.00% depending on the community. On a salary of 50 000 kr per month, membership in Svenska kyrkan at 1% adds roughly 486 kr per month. If you are not a member, this fee does not apply.

If you run an enskild firma (sole proprietorship), you pay egenavgifter instead of arbetsgivaravgift. You first take a schablonavdrag of 25% of your surplus; egenavgifter of 28.97% are then charged on the remaining 75% (an effective 21.7% of the surplus), covering pension, health insurance, and parental leave. If your surplus is above 40 000 kr a year you also get a general reduction of 7.5% of that base, at most 15 000 kr a year.

Egenavgifter are deductible, so your income base (SGI) is the surplus after the schablonavdrag. On a gross business income of 50 000 kr per month, egenavgifter come to roughly 9 600 kr after the reduction. From there, kommunalskatt, grundavdrag, jobbskatteavdrag, and statlig inkomstskatt apply the same way as for employees.

The result is a lower net income than an employee at the same gross level. An employee earning 50 000 kr takes home about 38 800 kr, while an enskild firma owner with the same gross keeps approximately 33 000 kr. The difference reflects that employee social contributions are paid on top by the employer, not deducted from the salary.

Select "Enskild firma" in the employment type dropdown above to see the full breakdown. If you run an aktiebolag (AB) instead, the 3:12 calculator shows the dividend and salary split.

Your average (effective) rate is the total tax you pay divided by your whole income. Your marginal rate is what applies only to the next krona you earn. The two rarely match, because Sweden layers grundavdrag, jobbskatteavdrag, municipal tax, and state tax on top of each other, and each one phases in or out at a different income level.

The practical consequence: your average rate always trails your marginal rate. A raise, a bonus, or extra overtime is taxed at the marginal rate, not the friendlier average you see on your yearly total. When you cross the skiktgräns (643 000 kr of taxable income for 2026), the extra 20% state tax lands on top of the municipal rate, so the marginal rate on income above that point sits well over half while the average across your whole salary stays much lower.

That is why a raise can feel smaller in your bank account than the headline figure suggests: you keep the marginal share of it, not the average share. To see how the same gross salary is taxed in a cheaper or more expensive municipality, compare rates side by side in the tax comparison tool.