How Swedish income tax works
Most employees pay only municipal income tax, which goes to the municipality and the region. In 2026 it averages 32.38% and ranges from 28.93% in Österåker to 35.65% in Dorotea. It is charged on taxable income, which is your salary minus the basic allowance (grundavdrag) of between 17,400 kr and 45,600 kr a year depending on income.
State income tax of 20% applies only to taxable income above 643,000 kr, which for someone under 66 means a salary above 660,400 kr a year, about 55,000 kr a month.
The job tax credit (jobbskatteavdrag) then lowers municipal tax on earned income, by up to about 52,400 kr a year in an average municipality. A further reduction on earned income (skattereduktion för förvärvsinkomst) takes off up to 1,500 kr.
Fees on the payslip
A general pension contribution of 7% (allmän pensionsavgift) is charged on salary up to 673,038 kr, but an equal tax reduction cancels it for almost everyone, so it changes nothing in your net pay. Everyone also pays a burial fee (begravningsavgift), 0.26% on average, and the public service fee for Swedish radio and television: 1% of taxable income, at most 1,184 kr a year. Members of the Church of Sweden pay a church fee of about 1% more. The calculator uses the 2026 average burial and church fees of your county.
A worked example
On 40,000 kr a month in Stockholm, 480,000 kr a year: the basic allowance is 17,400 kr, leaving taxable income of 462,600 kr. Municipal tax at 30.55% is 141,324 kr. The job tax credit takes off 49,429 kr and the reduction on earned income 1,500 kr. The pension contribution of 33,600 kr is matched by an equal tax reduction. With the burial fee of 925 kr and the public service fee of 1,184 kr, total tax is 92,504 kr, or 19.3% of salary. Take-home pay is 387,496 kr a year, about 32,291 kr a month.
The same salary across Sweden
| Municipality | Tax rate | Net on 40,000 kr | Net on 60,000 kr |
|---|---|---|---|
| Österåker (lowest) | 28.93% | 32,697 kr | 45,878 kr |
| Stockholm | 30.55% | 32,291 kr | 45,148 kr |
| Linköping | 31.75% | 31,956 kr | 44,555 kr |
| Malmö | 32.42% | 31,788 kr | 44,253 kr |
| Göteborg | 32.60% | 31,743 kr | 44,172 kr |
| Uppsala | 32.85% | 31,680 kr | 44,059 kr |
| Örebro | 33.65% | 31,480 kr | 43,698 kr |
| Dorotea (highest) | 35.65% | 30,978 kr | 42,797 kr |
Monthly take-home pay without church membership. The gap between the cheapest and the most expensive municipality is about 1,700 kr a month on 40,000 kr.
What this leaves out
Your employer withholds tax each month using Skatteverket's tax tables, which are built from the same rules, so the monthly deduction is very close to these figures; any difference is settled in the annual return. Deductions for travel to work, interest on loans (which gives a 30% tax reduction), capital income, the higher allowances for people 66 and over, and the special income tax for non-residents (SINK, 22.5%) are not included. Employer contributions of 31.42% are paid on top of your salary and do not affect your net pay.