Sweden Tax Rates 2026

Current Swedish tax rates for individuals and companies, including municipal and national income tax, basic allowance, corporate tax, capital income, non-resident SINK tax, VAT, property charges and filing dates.

Updated: 3 September 2026. Sweden generally uses the calendar year as the income year for individuals.

Sweden individual income tax rates for 2026

Employment and business income is generally subject to local income tax and, above a statutory threshold, national income tax. The total local tax rate varies by municipality and region. Statistics Sweden reports an average total local tax rate of 32.38% for 2026.

For an individual who was under age 66 at the beginning of 2026, the practical breakpoint before the basic allowance is approximately SEK 660,400. Sweden no longer has the former additional 5% national surtax above a second threshold.

Basic allowance for 2026

The basic allowance (grundavdrag) is granted automatically and varies with income. For a person under age 66 at the start of 2026, it ranges from SEK 17,400 at high incomes up to SEK 45,600, with a low-income amount of SEK 25,100. A higher basic allowance applies to qualifying older taxpayers.

Non-resident tax: SINK

Individuals with limited tax liability who work in Sweden for a shorter period or receive certain Swedish-source income may qualify for special income tax for non-residents (SINK). The SINK rate is 22.5% for income received from 1 January 2026. A further reduction to 20% is scheduled from 1 January 2027. SINK is generally a final tax and normally does not allow deductions.

Sweden corporate income tax rate

The Swedish state income tax rate for legal persons is 20.6%. This is the general corporate income tax rate for Swedish companies, subject to specific rules on taxable income, deductions, loss relief, group contributions, interest deductions and international taxation.

Capital income and capital gains tax

A surplus in the income category capital is generally subject to state income tax at 30%. This category can include interest, dividends and capital gains, although special rules may apply to particular assets such as closely held company shares, investment savings accounts, private residences and certain securities.

Where deductible capital expenses exceed capital income, Sweden provides a tax reduction for the deficit. The exact relief depends on the amount and type of deficit.

VAT rates in Sweden for 2026

The standard VAT rate is 25%. Reduced rates apply to specified supplies. From 1 April 2026, sales of food, including takeaway food, are generally subject to 6% VAT, while food and drinks sold for consumption in restaurants or cafés remain subject to 12%. A 6% rate also continues for several other qualifying goods and services, and some supplies are exempt.

Local property charge

For a completed one- or two-dwelling residential property in 2026, the municipal property charge is 0.75% of the assessed value, capped at SEK 10,425 per residential building. Separate rules apply to apartment blocks, commercial premises, undeveloped land and other property categories.

Tax year and individual return filing

The individual income year is generally 1 January to 31 December. For the 2026 filing season, the ordinary deadline for the individual income-tax return was 4 May 2026, unless an extension applied. Annual filing deadlines can vary from year to year, so taxpayers should confirm the relevant date with the Swedish Tax Agency.

Disclaimer: This page is a general tax overview. Actual Swedish tax liability depends on residence, municipality, age, income type, deductions, entity status, asset type and any applicable tax treaty or special regime.