Taxes and contributions for sole traders

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You declare your result from your sole trader business in a declaration form which you submit to the Swedish Tax Agency (Skatteverket), alongside your tax return, once a year. The company’s final tax liability is stated in the final assessment notice that you receive from the Swedish Tax Agency.

Temporary rules due to the coronavirus

Some of the information on this page may be affected by temporary rules as a result of the coronavirus. 

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Information to entrepreneurs due to the coronavirus

We have collected all the information from the authorities that business owners and employers should be aware of.

How coronavirus affects you as a business owner and employer

How to pay your tax

You pay your tax by paying preliminary income tax to the Swedish Tax Agency each month.

Before each calendar year, you file a preliminary income tax return to the Swedish Tax Agency, containing an estimate of your profit or loss, i.e. the difference between your income and your expenses.

Read more on how to file your tax return at the Swedish Tax Agency

Your preliminary tax is calculated by the Swedish Tax Agency. The Swedish Tax Agency uses the information that you submit in your application via the online service here on verksamt.se, or the information you submitted in the company registration form (Företagsregistrering).

You 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.

See what dates apply for you on the Swedish Tax Agency’s page Viktiga datum (important dates)

You keep financial accounts over the course of the year which are compiled into a financial statement at year-end. You then use the financial statement to obtain income and expenses figures for your income tax return. Once you have filed your return, you will receive a final assessment notice from the Swedish Tax Agency stating your final tax liability. The Swedish Tax Agency has now reviewed the return and calculated your total tax liability, usually around 40 percent of your profit.

If you paid too little preliminary tax during the year, you need to pay the difference up to your total debt. If you paid too much, you will receive a refund.

If you are unable to file your tax return on time

As a sole trader, you can apply to pay your income tax return 1 at a later time, so called payment respite, via My Pages (Mina sidor) on the Swedish Tax Agency’s website. You may be granted an extension until 18 May and you must apply for one by 4 May at the latest.

Log into My Pages at Swedish Tax Agency using e-identification (in Swedish)

If you are unable to apply via My Pages or need a payment respite for a longer period of time, you should apply using a form.

Go to the form “Ansökan – Anstånd med betalning av skatt p.g.a. tillfälliga betalningssvårigheter”

Webinars for those filing their first tax return

The Swedish Tax Agency offers webinars for those who are about to file a sole trader tax return for the first time. At the moment there are only webinars in Swedish avaliable.

Reserve your place with the Swedish Tax Agency

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Responsible: Swedish Agency for Economic and Regional Growth

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