Slutskattebesked (final tax notice)
The slutskattebesked is Skatteverket's final settlement of your tax year. It states your final tax, subtracts the preliminary tax you already paid, and shows the result: a tax refund if you paid too much, kvarskatt (residual tax) if you paid too little.
The timeline
The tax return opens in Skatteverket's e-service in mid-March (17 March in 2026). If you approve it digitally with no changes before late March, you get the notice and any refund as early as April. If you make changes or file on paper, the notice arrives later in the summer or autumn. If you owe kvarskatt you normally have about 90 days to pay after the notice arrives. The exact dates for 2027 are not published yet; this is the pattern that usually applies.
What to check
Before you approve the tax return: confirm the pre-filled income is right, and add what Skatteverket does not know about. The most common are the commuting deduction, interest on loans, capital gains and losses in a regular account, and the sale of a home. ROT, RUT and green technology are usually pre-filled from the invoice model, but check that the amounts are correct.
Refund or kvarskatt
The notice shows one line: either an amount to get back or an amount to pay. A refund is paid to the account you have registered with Skatteverket. Kvarskatt is paid into your tax account; if it exceeds 30 000 kr a cost interest starts running as early as February, so it can pay to make a top-up payment in advance.
Want to know in advance whether it is a refund or kvarskatt? The tax-return tool estimates your final tax from your income and deductions, so you can plan a top-up payment in good time.
Where it shows up
- Tax return