Preliminary income tax for businesses and associations

If you do not have an eID, you can file your preliminary income tax return via a printed form instead.

• Preliminary Income Tax Return 1 for natural persons (SKV 4314, in Swedish)
• Preliminary Income Tax Return 2 for legal entities (SKV 4313, in Swedish)

What is deducted preliminary tax?

If you are an employee, your employer pays your preliminary tax to the Swedish Tax Agency. Businesses and partners in partnerships, limited partnerships and associations are responsible for paying their own preliminary tax to the Swedish Tax Agency. This is called deducted preliminary tax.

The Swedish Tax Agency calculates the amount of preliminary tax due on the basis of the business’s or association’s financial result. If you run a sole trader business or are a part-owner of partnership, withheld preliminary tax is calculated on your total annual income, including both your share of the business’s surplus and your private income. The business or association then pays the same amount of preliminary tax each month.

Self-employed contributions are included in the deducted preliminary tax paid by sole traders.

• Self-employed contributions for sole traders (in Swedish)

Adjusting deducted preliminary tax

You can provide us with updated information if you become aware that your financial result is likely to differ from your original estimate: if your income is higher or lower than you expected, for example. You do this by filing a new preliminary income tax return. The Swedish Tax Agency will then revise the amount you have to pay each month. In this way, you avoid the risk of having to pay residual tax later.

You can file a preliminary income tax return several times a year, up to six months after the end of the financial year.

Please file a new preliminary income tax return if:

• the provisional tax determined by the Swedish Tax Agency is not in line with your business’s or association’s expected financial result
• your business or association is doing better or worse than you expected
• you intend to close the business or deregister the association
  

• Deregister a business
• Deregistering an association (in Swedish)
• Preliminary income tax return (legal guidance in Swedish) External link.

You are required to file a preliminary income tax return if there is a significant difference between your calculated final tax and your deducted preliminary tax. By “significant”, we mean a difference of about 30% or more (at least one price base amount).

• Price Base Amount (Statistics Sweden, SCB) External link.
• Adjusting deducted preliminary tax (legal guidance in Swedish) External link.

How much tax to pay, and when to pay it

You will receive a decision notice from the Swedish Tax Agency after you have registered a business or association, or when you have submitted a new preliminary income tax return. This decision notice will state:

• how much preliminary tax you have to pay each month
• the tax must be in the tax account on the due date, usually on the 12th of each month
• the Bankgiro account to which it should be paid

Please note that you will not receive an invoice or paying-in slip for the amount that you have to pay. You are responsible for paying the amount of preliminary tax due to your business’s or association’s tax account on time.

• Paying into your tax account (in Swedish)

Log in to “My pages” (“Mina sidor”) to check a decision

To check a decision, you can log in to our preliminary income tax return e-service via “My pages”. If your company or association has a digital mailbox, we will also send the decision notice there. If not, we will send it by post to the company or association’s address.

• Important dates for businesses and associations (in Swedish)
  

Preliminary tax at the start of a new financial year

If the Swedish Tax Agency has previously reached a decision regarding your preliminary tax, we will calculate the amount for the coming year on the basis of our most recent final tax decision. However, this calculation may not be accurate if your final tax for the previous year was higher or lower than usual. If so, you must file a new preliminary income tax return, providing the correct details. The Swedish Tax Agency will then reach a decision on the revised amount of deducted preliminary tax due. Continue to pay the same amount of deducted preliminary tax as usual, until you receive a decision notice from the Swedish Tax Agency, stating the new payment amount now due.