State tax threshold (skiktgräns)
The skiktgräns is the income level where the extra state income tax (statlig inkomstskatt) begins. For 2026 it sits at 643 000 kr of taxable income. Below it you pay only municipal tax. Above it, an extra 20% applies, but only to the part of your income above the line.
What crossing it means
A common worry is that crossing the skiktgräns taxes your whole salary at the higher rate. It does not, only the kronor above the line are taxed more. What does jump is your marginal tax: the tax on your next krona climbs from around a third to over half. Your average tax rises only gently.
It is taxable income, not gross salary
The skiktgräns is compared to your taxable income, that is, your income after grundavdrag, not your gross pay. So the gross salary at which state tax actually starts is somewhat higher than the 643 000 kr threshold figure itself.
Where it shows up
- Net salary
- IBB thresholds
- Salary sacrifice
Income just above the skiktgräns is the most heavily taxed you have, which is exactly why löneväxling and extra pension contributions give the most back here: every krona you move across was going to be taxed at the top rate.