Different types of taxes and contributions

A-tax

Paid by someone who pays remuneration for labour to a natural or legal person not holding F-tax. Thus A-tax is paid for a natural or legal person who has taxable earned income.

F-tax

Paid by a natural or legal person who engages in business activity.

Value added tax (VAT)

Paid by natural or legal persons selling goods or services which are subject to VAT in Sweden. VAT is referred to as "moms".

Read more about VAT

Employer contribution

paid by the party who pays for the work in the form of cash or other benefits.

Personal contributions

Paid by a sole trader or partner in a trading partnership, i.e. a natural person with income from active business activity. Personal contributions are included in your F-tax.

Special payroll tax

Paid by a natural person with income from passive business activity.

ROT and RUT work

If you are hired to do ROT (repairs, conversion, etc.) or RUT (cleaning, maintenance etc.) your customer may get a tax reduction. A ROT or RUT deduction for the labour cost, costs for material do not provide for ROT or RUT tax deductions. ROT and RUT work are mentioned for as domestic services.

The tax rebate is limited to SEK 50 000 per person per year (SEK 25 000 for persons under the age of 65 buying RUT work). It is therefore a good idea to ask the customer to produce information from the Swedish Tax Agency showing how much of the rebate has been used in the year-to-date. If two people own a home, they are entitled to SEK 50,000 each.

Read more ROT and RUT work at the Swedish Tax Agency