Compare Net Salary

The combined municipal tax rate (kommunalskattesats) consists of two parts: the municipality's own tax (kommunalskatt, typically 17-23%) and the county or region tax (regionskatt, typically 10-12%). Together these form the rate shown in tax tables, ranging from about 29% to 35% across Sweden's 290 municipalities.

This combined rate is applied to your taxable income (after grundavdrag) and determines the municipal tax portion of your total tax. The rate is set annually by each municipality and region through their budgets.

Each municipality and region sets its own tax rate based on its budget needs. Municipalities with higher costs (remote areas, aging populations, fewer taxpayers) tend to set higher rates, while affluent urban municipalities with a broad tax base can afford lower rates.

The state's equalisation system (kommunalekonomisk utjämning) transfers resources from wealthier to poorer municipalities, but significant rate differences remain. A municipality's rate reflects both its service ambitions and its demographic and economic conditions.

Three fees are charged on your taxable income but are separate from the municipal tax rate:

Begravningsavgift (burial fee): 0.292% nationally (0.070% in Stockholm). Mandatory for everyone registered in Sweden.

Trossamfundsavgift (religious community fee): 0.50-1.00% if you are a member of a registered faith community such as Svenska kyrkan. Optional.

Public service-avgift: 1% of taxable income, capped at 1 184 kr per year. These fees are calculated on the same taxable income but do not affect jobbskatteavdrag, which uses the municipal rate alone.

Not necessarily. A low tax rate might indicate a wealthy municipality with high property tax revenue and lower public spending needs. It could also mean fewer or less comprehensive public services.

Some municipalities with higher rates offer more extensive childcare, eldercare, schools, and infrastructure. The table above shows the pure tax impact on your salary, but the quality and availability of public services is a separate consideration when choosing where to live.

The spread between the lowest and highest combined municipal tax rates is about 6 percentage points. On a gross salary of 50 000 kr per month, this translates to roughly 2 000-2 500 kr per month in net salary difference, or 24 000-30 000 kr per year.

The actual gap is moderated by grundavdrag and jobbskatteavdrag, which are calculated against the municipal tax rate. A higher rate means a larger jobbskatteavdrag, partially offsetting the higher tax. This is why the net salary difference is smaller than the rate difference alone would suggest.