Taxes and contributions for limited companiesThe page was last modified:
You pay the company’s preliminary tax each month. If you are an owner, the limited company pays employer’s contributions on your salary payments in the same way as for employees.
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.
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.
Responsible: Swedish Agency for Economic and Regional Growth