How We Calculate Swedish Net Pay — Methodology

How we calculate Swedish net pay

The calculator runs the same calculation Skatteverket uses to build its tax tables, as set out in the technical description SKV 433. Amounts come from Skatteverket's summaries for income years 2025 and 2026, and municipal rates from Skatteverket's municipal tax rate files — see data sources.

The tax table

Employers deduct preliminary tax using the tax table for the municipality where you are registered. The table number is the combined rate — municipal tax, regional tax, the burial fee and, for Church of Sweden members, the church fee — rounded to a whole number; 32.50 gives table 32 and 32.51 table 33. We use column 1, which covers pay for people who had not turned 66 at the start of the year. You can also pick the table number yourself, for example the one on your payslip.

Annual income and basic allowance

Monthly pay is converted to an annual income: the upper limit of the pay band in the table (SEK 100 bands up to SEK 20,000, SEK 200 above) times twelve. The basic allowance is then deducted. It depends on income: SEK 25,100 at the lowest incomes, up to SEK 45,600 and then down to SEK 17,400 for high incomes, rounded up to the hundred. What remains is taxable income.

Municipal and state tax

Municipal tax is taxable income times the table rate less 1.16 percentage points, which the tables set aside for burial and church fees. State tax is 20% of taxable income above SEK 643,000 (SEK 625,800 in 2025); in the 2026 tables it is only charged once the excess reaches SEK 200.

Pension fee and tax credits

The general pension fee is 7% of annual income up to SEK 673,038, rounded to the hundred, and is credited back in full. The job tax credit is worked out on work income in four steps measured in price base amounts (SEK 59,200 in 2026): the base less the basic allowance, times the municipal rate, with a base of at most SEK 179,198 and capped at municipal tax. In 2026 the slope of the third step rises from 19.9% to 25.1%. The earned income credit is 0.75% of taxable income between SEK 40,000 and 240,000, at most SEK 1,500.

Fees

The public service fee is 1% of taxable income, at most SEK 1,184 (SEK 1,249 in 2025). Burial and church fees are built into the tables at 1.16%; the fees of your own municipality and parish decide your final tax.

From annual tax to a month

The annual tax is divided by twelve and rounded down to the krona. For monthly pay above SEK 80,000 the table gives a percentage of pay instead: the monthly tax at the top of the band as a share of that band top, rounded to a whole number. Employer cost is pay plus employer contributions of 31.42%.

Tests

Test	Scope	Result
Skatteverket monthly tables 29–42, column 1, 2025 and 2026 (open data)	All 6,734 amount rows a year and the percentages in the bands above SEK 80,000	To the krona
Worked examples in annex 3 to SKV 433 (2026, table 34)	SEK 18,000 → 2,990, SEK 2,600 → 194, SEK 85,000 → 35%, with every component	Identical
Basic allowance and job tax credit examples (SKV 433 2026, SKV 425 income year 2025)	Basic allowance SEK 37,400 and 31,600; job tax credit SEK 11,976, 26,083 and 23,023	Identical
Municipal tax rates 2025 and 2026	All 290 municipalities with their parishes; table choice at 32.50 and 32.51	Tested

Not yet included

Columns 2–6: pensions, pay after 66, sickness and activity compensation, unemployment fund benefits.
Tax on secondary income (30%) and adjusted withholding, benefits in kind and deductions such as travel.
Final tax with your municipality's and parish's exact fees instead of the tables' 1.16%.
Reduced employer contributions for certain age groups; we use the full rate.

Estimates only. Not tax, legal or financial advice.