Kommunalskatt (municipal income tax)
Kommunalskatt is the flat local income tax set by your municipality and region. It is the same percentage no matter how much you earn and is the largest part of the tax bill for most employees. State income tax is only added on top of income above the skiktgräns.
How it varies
The rate has two parts: the municipality's tax and the region's tax. Together they range from roughly 29 to 35 percent depending on where you live. The gap between the lowest and highest municipality is therefore several percentage points, which on a normal salary amounts to thousands of kronor a year. Where you were registered as living on 1 November the year before determines the rate you pay.
What it funds
The municipal part pays for things like schools, preschool, elderly care and social services. The regional part mainly funds healthcare and public transport. Unlike state income tax, which is progressive, municipal tax is proportional: everyone pays the same share of their taxable income.
Municipal tax and the burial fee
The burial fee (begravningsavgift) and any fee to the Church of Sweden or another faith community are charged on the same base but are separate fees, not part of the municipal tax. No tax reduction can lower them, and they do not affect the earned-income tax credit. The earned-income tax credit, on the other hand, is offset specifically against municipal tax.
Because the rate differs between municipalities, moving can noticeably change your net pay even if your gross salary is unchanged. The tax comparison tool shows the difference across all 290 municipalities.
Where it shows up
- Salary calculator
- Tax return
- Tax comparison