Municipal and state tax
Swedish income tax is a flat municipal tax that varies between municipalities, plus a state tax on the part of taxable income above the threshold (skiktgräns). The rates shown come from Skatteverket; they have not been through the site’s own review and sign-off.
One municipal tax and a state step
Swedish income tax on employment has two parts. The first, and for most people the only one, is municipal tax (kommunalskatt): the combined municipal and regional income tax on your taxable income. It is a flat percentage, but the rate is decided locally by each municipality and region — on average 32,38 % for 2026, down slightly from the year before. The second is a state income tax that only affects higher earners. Together they make up the tax that turns your gross pay into the net figure on your payslip. The rates shown here come from Skatteverket; they have not been through the site’s own review and sign-off — check the cited source or the responsible authority.
The calculation assumes the standard case: employment income for a person under 66 at the start of the income year, income year 2026. The path for people aged 66 and over, and a small general earned-income tax reduction, are deliberately out of scope in this version — named simplifications rather than oversights.
Municipal tax varies by municipality
Because each municipality and region sets its own rate, where you are registered genuinely changes your net pay. The total municipal rate ranges from 28,93 % in Österåker to 35,65 % in Dorotea, against the national average of 32,38 %. The table below lists the municipalities offered in the calculator’s dropdown, with the income-tax rate and the separate, mandatory burial fee (begravningsavgift) that is charged on the same taxable income. The full set of roughly 290 municipalities lives in the underlying Skatteverket data; the calculator also lets you enter your own rate.
| Municipality | Municipal + regional tax | Burial fee |
|---|---|---|
| Riksgenomsnitt | 32,38 % | 0,292 % |
| Stockholm | 30,55 % | 0,07 % |
| Göteborg | 32,6 % | 0,292 % |
| Malmö | 32,42 % | 0,292 % |
| Uppsala | 32,85 % | 0,292 % |
| Linköping | 31,75 % | 0,292 % |
| Västerås | 31,24 % | 0,292 % |
| Örebro | 33,65 % | 0,292 % |
| Helsingborg | 31,39 % | 0,292 % |
| Norrköping | 33,3 % | 0,292 % |
| Jönköping | 33,4 % | 0,292 % |
| Lund | 32,42 % | 0,292 % |
| Umeå | 34,65 % | 0,292 % |
| Solna | 29,7 % | 0,292 % |
| Österåker(lowest) | 28,93 % | 0,292 % |
| Dorotea(highest) | 35,65 % | 0,292 % |
Source: the Skatteverket per-municipality rate table for 2026. Rates are the combined municipal and regional income tax; the burial fee is shown separately and is mandatory for everyone resident for tax purposes.
State income tax above the threshold
On top of municipal tax comes a state income tax of 20 %, but only on the part of taxable income above the threshold (skiktgräns) of 643 000 kr per year. Earn below that and you pay no state tax at all. Because the threshold applies to taxable income — that is, income after the basic deduction — the gross salary at which state tax actually starts is a little higher than the threshold figure itself. Crucially, the state step applies only to the excess, never to your whole salary, so the tax you pay on average stays well below the highest rate you reach.
The price base amount ties it together
Several of these figures are anchored to the price base amount (prisbasbelopp), set at 59 200 kr for 2026. It is the reference amount the basic deduction and the earned-income credit are scaled from, which is why those two move as a curve rather than a fixed sum. How taxable income is arrived at, and how the earned-income credit lowers municipal tax, is described on the deductions page.
What the calculator shows
The calculator makes all of this visible: it shows municipal tax after the earned-income credit and any state tax as separate lines, and lets you switch municipality to see how net pay moves. The mandatory burial fee (0,292 %) and the optional church fee (an estimate of around 1,05 %, if you are a member of a religious community that collects it) are shown as their own items. The threshold and rates come from Skatteverket; the underlying statute is confirmed at final review.
The full content for this page is still in preparation and subject to review.