Sweden net salary calculator 2026
Work out your take-home pay in Sweden for 2026. The calculator applies the grundavdrag (basic allowance), kommunalskatt (municipal tax, national average 32.38%), jobbskatteavdrag (earned-income tax credit), statlig inkomstskatt (20% state tax on income above SEK 643,000) and the public service fee. The employee allman pensionsavgift (7%) is fully credited back and has zero net effect. Single employee, national average municipality.
| Gross salary | SEK 35,000.00 |
| Income tax (municipal + state) | -SEK 6,766.45 |
| Public service fee | -SEK 98.67 |
| Net pay (take-home) | SEK 28,134.88 |
Effective deduction rate 19.6 % · of which income tax 19.3 %
How this is calculated
- Start with your annual gross (FFI, faststaelld foervaervsinkomst). Sweden taxes on an annual basis; monthly gross is multiplied by 12 for the calculation.
- Compute the grundavdrag (GA), a tiered basic allowance rounded up to the nearest SEK 100. It ranges from SEK 17,400 for high earners to SEK 45,600 at the peak near SEK 161,000-184,000 annual gross.
- BFI (beskattningsbar foervaervsinkomst) = FFI - GA. This is the taxable base for both municipal and state tax.
- Kommunalskatt: multiply BFI by the national average rate of 32.38% to get the raw municipal tax.
- Jobbskatteavdrag (JA): a four-tier earned-income tax credit computed on gross (AI = FFI) and then subtracted from municipal tax, together with the skattereduktion credit of up to SEK 1,500.
- Statlig inkomstskatt: 20% on the portion of BFI above SEK 643,000 (state tax threshold 2026).
- Add the public service fee of SEK 1,184 for BFI above SEK 118,428.
- Net pay = gross minus total tax (state + net municipal + public service fee). The 7% allman pensionsavgift is paid but fully credited back -- zero net effect.
FAQ
What is the jobbskatteavdrag and how does it affect my net pay?
The jobbskatteavdrag (JA) is Sweden's earned-income tax credit. It reduces the municipal tax you owe and is calculated in four tiers based on your gross income. For most salary levels it substantially lowers the effective tax rate; at a gross of SEK 35,000/month (SEK 420,000/year) it is worth around SEK 46,175 annually.
Do I pay the 7% allman pensionsavgift?
Technically yes -- 7% is withheld -- but you receive an equally sized skattereduktion (tax credit) that cancels it out exactly. The net effect on take-home pay is zero, so this calculator does not show it as a deduction.
When does state tax (statlig inkomstskatt) kick in?
State tax of 20% applies to the portion of your BFI (taxable income after grundavdrag) that exceeds SEK 643,000 in 2026. A gross salary of around SEK 55,000/month or more will start triggering some state tax.
What is the public service fee?
The public service fee (public service-avgift) of SEK 1,184 per year is collected via the tax system for individuals with BFI above SEK 118,428. It replaced the old TV-avgift (television licence).
Does my employer pay social contributions on top of gross?
Yes. Employer social contributions (arbetsgivaravgifter) are approximately 31.42% of your gross salary. This is an employer cost and does not reduce your net pay. The standard rate applies for employees under 66.
What is the grundavdrag?
The grundavdrag is a basic income allowance that every Swedish resident receives. It reduces your taxable income (BFI). The amount is determined by a tiered formula based on annual gross and the prisbasbelopp (PBB = SEK 59,200 in 2026). It peaks at SEK 45,600 for incomes around SEK 161,000-184,000 and is SEK 17,400 for high earners above SEK 466,496.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 27 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- Skatteverket — Prisbasbelopp (PBB) 59 200 SEK 2026
- Skatteverket — Grundavdrag tier 1 upper FFI 58 608 SEK
- Skatteverket — Jobbskatteavdrag tier 1 upper AI 53 872 SEK 2026
- Skatteverket — Skattereduktion max 1 500 SEK (BFI 40 000 to 240 000)
- Skatteverket — Public service-avgift max 1 184 SEK 2026
- Skatteverket — Moms standardniva 25%
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Sweden tax guides
- How Income Tax Works in Sweden (2026): Kommunalskatt, Jobbskatteavdrag and State Tax →
- Social Contributions in Sweden (2026): Arbetsgivaravgift, Allman Pensionsavgift and Egenavgifter →
- Self-Employed Tax in Sweden (2026): Enskild Firma, Egenavgifter 28.97% and Schablonavdrag →
- How VAT (Moms) Works in Sweden (2026): 25% Standard Rate, 12%, 6% and Registration →