More on Skatteverket

Politicians in Parliament, municipalities and county councils decide on what taxes — and how much tax — we have to pay. On the other hand, the work of collecting taxes is carried out by Skatteverket, which has offices throughout Sweden.

Skatteverket is accountable to the government, but operates as an autonomous public authority. This means that the government has no influence over the tax affairs of individuals or businesses.

Below, you can read about Skatteverket´s main functions:

Taxes
Population registration
Estate inventories

If you would like to know more, please contact your nearest tax office, or you can call our Tax Information Service on, Tel. 0771-567 567.

Taxes

Skatteverket administers Sweden´s various taxes.

Income tax

In Sweden, people pay tax on all types of income, such as wages and salaries, sickness benefit and pensions. Interest and dividends, as well as gains on the sale of shares, houses and tenant-owner apartments, are also regarded as income and are taxed. We declare our income once a year via a tax return, for example via the Internet. Income tax receipts go mainly to municipalities and county councils, but also to central government.

Value added tax

The government charges value added tax on most goods and services that are sold. Value added tax is included in the price we pay as private individuals. The tax is mostly charged at 25 per cent. Certain items — including fuel, energy, alcohol and tobacco — are also subject to excise duty.

Social fees

Social fees are charged on all remuneration for work. Employers pay social fees on behalf of employees, usually once a month.

Tax on business activity

Those who operate a sole proprietorship or a trading partnership pay tax on the surplus produced in the business. The entrepreneur declares the surplus in his/her standard tax return.

Population registration

Skatteverket deals with population registration in Sweden. Everyone who lives in Sweden is registered. In the process, details of those who are living in Sweden, and where, are recorded. Everyone who is registered is issued with a personal identity number, which is used in contacts with government agencies etc. Each personal identity number is unique and is made up of the person´s date of birth and a four-digit number.