If you are liable for Swedish income tax, you are expected to pay the tax which is stated in your income declaration.
The interest rate on your tax account will increase on 1 August 2023.
The interest applied to your tax account is linked to a base interest rate which fluctuates in line with interest rates nationally.
On 1 August 2023, the lower interest charge rate will increase from 3.75% to 5%, and the higher interest charge rate will rise from 18.75% to 20%.
The interest credit rate of 1.6875% that currently applies to a positive tax account balance will increase to 2.25%.
Everyone who has to pay any form of tax to the Swedish Tax Agency is assigned a personal tax account. The tax account summarizes your tax payments, your preliminary tax as shown by income statements and your final tax as shown by your final tax statement.
You can make payment to your tax account at any time, for example when you want to make a payment to cover future taxes, or to avoid interest expenses. A payment cannot be reserved for a specific tax or charge as it is set off against the total deficit on the tax account.
You can make payment to your tax account by paying through your bank over the Internet.
Swedish Tax Agencys bank giro account: 5050 - 1055
In order for Skatteverket to credit your payment, you must cite your personal identification number or organisation registration number or special registration number or your OCR-number.
If you cite your personal identification number or organisation number or special registration number it should be in the following format: xxxxxx-xxxx.
The OCR-number is 13 digits long and should be in following format xxxxxxxxxxxxx. If you do not know your OCR-number, you can try our OCR-calculation.
If you are paying from abroad, use the following international bank account number and codes:
IBAN: SE56 8000 0890 1196 4624 0516
BIC/SWIFT code: SWEDSESS
Bank: Swedbank AB, SE-105 34 Stockholm
Payee: Skatteverket, SE-831 87 Östersund
Bear the following in mind when paying from abroad:
You can pay up to a maximum of SEK 40,000 per day into your tax account using Swish. You can either log in via “My Pages” (“Mina sidor”) or the tax account e-service “Skattekonto” itself, then follow the instructions.
We cannot accept cheque payments, all payments must be made via deposit into the account of the Swedish Tax Agency.
A payment has to be made and recorded in the Swedish Tax Agency's account no later than on the due date. Therefore, it is not enough to make the payment as late as on the due date.
There are fixed due dates for payments of tax. Generally, the due date for the payment of any preliminary tax is either on the 12th of each month. In January and August the due date is on the 17th.
You always have at least 90 days to pay from the date of decision shown on the final tax statement. The due date is shown in the calculation you receive together with the final tax statement. If you wish to avoid interest expenses you can pay earlier.