How are Egenavgifter and taxable surplus calculated for a Swedish Enskild firma in 2026?

On Skatteverket’s NE appendix, self-employed social contributions (28.97% standard rate with 7 karensdagar) are tax-deductible, and active surpluses above 40,000 SEK receive a 7.5% general reduction (Nedsättning av egenavgifter, capped at 15,000 SEK/yr at ≥200,000 SEK surplus). In steady state, SoloTaxAtlas solves Surplus + Egenavgifter(Surplus) = Profit exactly: at 60,000 € (672,000 SEK), net Egenavgifter are 139,318 SEK (12,439.11 €), taxable surplus is 532,682 SEK, and net take-home after 117,185 SEK tax (after 52,390 SEK Jobbskatteavdrag!) is 415,497 SEK (37,097.94 €, 38.2% total burden).

At what income does Sweden’s 20% state income tax (Statlig inkomstskatt) apply in 2026?

For income year 2026 (Prisbasbelopp 59,200 SEK), Sweden’s 20% state income tax applies only to taxable earned income (after Grundavdrag) exceeding the 643,000 SEK skiktgräns—corresponding to ~660,400 SEK of net business surplus after Egenavgifter (~855,000 SEK / ~76,300 € gross invoicing with 0% expenses). Crucially, Sweden’s high-income Jobbskatteavdrag phase-out remains abolished, keeping the full ~52,390 SEK/yr credit at 100,000 €+.

What is Sweden’s domestic VAT (Moms) exemption limit in 2026?

Sweden’s domestic small-business VAT exemption threshold (momsbefrielse för företag med liten omsättning) is 120,000 SEK per year (~10,714 € at 11.20 SEK/EUR), above which the standard 25% Moms rate applies.

Annual Revenue (€)

Sweden — Enskild Firma (Egenavgifter, Jobbskatteavdrag & Kommunalskatt) Calculator 2026

Calculate 2026 Swedish sole-proprietor (Enskild näringsidkare / Enskild firma) net take-home pay in EUR and SEK with exact steady-state NE-bilaga fixed-point Egenavgifter, regional/general 7.5% contribution reduction, Grundavdrag, Jobbskatteavdrag, and municipal/state taxes.

2026 Statutory Benchmark Table & Official FAQ — Sweden — Enskild Firma (Egenavgifter, Jobbskatteavdrag & Kommunalskatt) Calculator 2026

Sweden — Enskild Firma (Egenavgifter, Jobbskatteavdrag & Kommunalskatt) Calculator 2026

Exact Steady-State NE-Bilaga Egenavgifter (SEK): Solves Surplus + Egenavgifter(Surplus) = Profit exactly (eliminating Year-2 25% schablonavdrag drift), applying 28.97% standard Egenavgifter (7 karensdagar; 29.08% 1-day; 27.97% 90-day) minus the −7.5% general reduction up to 15,000 SEK/yr when surplus >40,000 SEK.
2026 Municipal, State Tax & Jobbskatteavdrag (PBB = 59,200 SEK): Dynamic Grundavdrag (17,400–45,600 SEK), 32.38% average Kommunalskatt (30.60% Stockholm), 20% Statlig inkomstskatt above the 643,000 SEK skiktgräns (~660,400 SEK brytpunkt), and uncapped 2026 Jobbskatteavdrag (~52,390 SEK/yr max).
Individual Taxation & 120,000 SEK Moms Exemption: Strictly individual Swedish income taxation (0 SEK spouse splitting; universal residence-based healthcare), plus 2026 upgraded 120,000 SEK/yr (~10,714 €) domestic 25% Moms exemption.

Sweden — Enskild Firma (Egenavgifter, Jobbskatteavdrag & Kommunalskatt) Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	19,945.80 €	1,662.15 €/mo	4,353.84 €	5,700.36 €	33.5%
60,000.00 €	37,097.94 €	3,091.50 €/mo	10,462.95 €	12,439.11 €	38.2%
85,000.00 €	48,554.56 €	4,046.21 €/mo	18,390.71 €	18,054.73 €	42.9%
100,000.00 €	54,057.32 €	4,504.78 €/mo	24,518.57 €	21,424.11 €	45.9%
120,000.00 €	61,395.98 €	5,116.33 €/mo	32,687.41 €	25,916.61 €	48.8%

How are Egenavgifter and taxable surplus calculated for a Swedish Enskild firma in 2026?: On Skatteverket’s NE appendix, self-employed social contributions (28.97% standard rate with 7 karensdagar) are tax-deductible, and active surpluses above 40,000 SEK receive a 7.5% general reduction (Nedsättning av egenavgifter, capped at 15,000 SEK/yr at ≥200,000 SEK surplus). In steady state, SoloTaxAtlas solves Surplus + Egenavgifter(Surplus) = Profit exactly: at 60,000 € (672,000 SEK), net Egenavgifter are 139,318 SEK (12,439.11 €), taxable surplus is 532,682 SEK, and net take-home after 117,185 SEK tax (after 52,390 SEK Jobbskatteavdrag!) is 415,497 SEK (37,097.94 €, 38.2% total burden).
At what income does Sweden’s 20% state income tax (Statlig inkomstskatt) apply in 2026?: For income year 2026 (Prisbasbelopp 59,200 SEK), Sweden’s 20% state income tax applies only to taxable earned income (after Grundavdrag) exceeding the 643,000 SEK skiktgräns—corresponding to ~660,400 SEK of net business surplus after Egenavgifter (~855,000 SEK / ~76,300 € gross invoicing with 0% expenses). Crucially, Sweden’s high-income Jobbskatteavdrag phase-out remains abolished, keeping the full ~52,390 SEK/yr credit at 100,000 €+.
What is Sweden’s domestic VAT (Moms) exemption limit in 2026?: Sweden’s domestic small-business VAT exemption threshold (momsbefrielse för företag med liten omsättning) is 120,000 SEK per year (~10,714 € at 11.20 SEK/EUR), above which the standard 25% Moms rate applies.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Skatteverket — Enskild näringsverksamhet, Egenavgifter & Skatt 2026 ↗ Verksamt.se — Swedish Government Business Portal (Sole Trader) ↗