Preliminary tax

The company’s preliminary tax is calculated by the Swedish Tax Agency (Skatteverket). The Swedish Tax Agency uses the information that you submit in your application via the online service here at verksamt.se, or the information you submitted in the company registration form (Företagsregistrering). You then pay an equal amount of preliminary tax every month during the tax year, normally on the 12th of each month. Consequently, the size of the payments is not affected by your profit/loss in the relevant month.

The business’s real income is recorded in the income statement. Once you have filed your return for the year, you will receive a final assessment notice specifying your final tax liability.

Report changed income

If, over the course of the year, you realise that your business’s profit will be higher or lower than you first stated, you should report this change to the Swedish Tax Agency. If you fail to do so, you risk under or overpaying tax over the course of the year. At the end of the year you will then either be liable to pay the difference or receive a refund when your preliminary tax payments are checked against your final tax liability. You can make changes by filing a preliminary income tax return.

Preliminary tax at the Swedish Tax Agency

File a preliminary income tax return at the Swedish Tax Agency (in Swedish)

Social insurance contributions

The limited company pays social insurance contributions in the form of employer’s contributions based on the compensation paid to the company’s employees.

The employer’s contribution

The employer’s contribution consists of several different fees that together provide basic social insurance protection. The employer’s contribution has been set at 31.42 % for most employees for the 2023 income year.

More about employer’s contributions for different employee ages (in Swedish)