Work & taxes
Gross vs net salary and taxes
Swedish salaries are quoted before tax. Your employer deducts tax every month using your municipality’s tax table; high earners also pay state tax.
At a glance
- Municipal tax
- Set by your municipality and region
- State tax 2026
- 20% on taxable income above SEK 643,000 a year
- Short stays
- SINK: 22.5% flat
How tax works
- Municipal and regional tax is paid by everyone with taxable income; the rate depends on where you are registered.
- State tax of 20% applies only to taxable income above SEK 643,000 a year (2026) — for people under 66 that means a total income above about SEK 660,400.
- Deductions such as the basic deduction (grundavdrag) and the job tax credit (jobbskatteavdrag) lower the tax, which is why the real share is lower than the municipal rate.
- Your employer deducts preliminary tax each month. The yearly tax return in spring settles the difference.
A simple example
| Per month | |
|---|---|
| Gross salary | SEK 35,000 |
| Tax at 32% before deductions | SEK 11,200 |
| Net salary if no deductions applied | SEK 23,800 |
| Real net salary | Higher — the basic deduction and job tax credit reduce the tax |
Official sources
Rules and fees change. Always confirm on the official page before you apply or pay. Last checked 14 Oct 2026.