Tax computation

The amount on the line Sum salary, benefits, sickness allowance etc. (1.1) in Tax return INK1 - Salary, renumeration, pensions, etc minus the sum from Tax return INK1 - Deduction - earned income.

The amount on the line Surplus / deficit for the selected option under Sole proprietorship - Profit/loss planning.

An amount is displayed here if you have selected that the business is active under Sole proprietorship - Basic information.

The amount on the line Surplus / deficit for the selected option under Sole proprietorship - Profit/loss planning.

An amount is displayed here if you have selected that the business is active under Sole proprietorship - Basic information.

The summarized amount from Tax return INK1 - General deductions, plus the utilized deficit of business activities.

The sum of earned income and income from business activities, minus general deductions. The income from employment constitutes the basis for the earned income tax credit.

The basic deduction is subtracted from the income from employment.

A special deduction from the income from employment is granted for maritime employment. Deductions for maritime income are listed under Tax return INK1 - Tax reductions etc.

The income from employment minus the basic deduction and maritime employment allowance. Municipal and state income tax is calculated based on the taxable income from employment.

The sum of pensionable income, which is usually the sum of earned income and income from active business activities. There is a limit for the basis (8.07 income base amounts).

This amount is retrieved from the field Basis - Income from employment in Tax return INK1 - Tax reductions etc.

This amount is retrieved from the field Basis - sickness benefit and activity compensation in Tax return INK1 - Tax reductions etc.

The total amount from the section Tax return INK1 - Interest income. The amount increases the total income from capital.

Positive interest income from business activities increases capital income.

The amount from the field Interest expenses for secured loans on the page Tax return INK1 - Interest expenses, etc. This amount reduces the total investment income.

The amount from the field Interest expenses for secured loans on the page Tax return INK1 - Interest expenses, etc. This amount reduces the total investment income.

The tax-free portion is automatically calculated as a deduction in capital.

Negative interest income from business activities reduces capital income.

The summarized amount from Tax return INK1 - Capital gains and losses is the gross amount. In the tax computation, the taxable part is displayed. A positive amount increases the total investment income, while a negative amount reduces it.

The total capital surplus.

The total capital deficit. For amounts up to SEK 100,000, a tax reduction of 30% of the amount is normally allowed. For the part of the deficit that exceeds SEK 100,000, the tax reduction will be 21%. Different rules may apply, such as investor deductions.

Municipal tax rate * taxable income. The municipal tax rate can be adjusted in Tax return INK1 - Basic information.

The tax is 20 percent of the income that exceeds the lower stratum and an additional 5 percent of the income that exceeds the higher stratum.

30 percent tax on capital surplus.

In case of an increase of the expansion fund, a 22 percent tax is paid. 22 percent is credited on the year’s reversal of expansion fund.

The total property tax from Tax return INK1 - Property tax/fee.

The total property tax from Tax return INK1 - Property tax/fee.

Tax on returns must be paid for certain foreign capital insurances. The basis for the tax is specified under Tax on return – foreign insurances in the section Tax return INK1 - Interest income, rental income, etc.

Calculated by multiplying the basis for pension insurance premiums plus the employees’ pension costs by the current percentage for payroll tax.

7.0% * the basis for national pension contribution. A tax reduction the size of this amount is normally allowed if any tax that can be reduced has been calculated.

The various fees that are included in the contribution for net income from active business activities are calculated. The basis for calculating the contributions and the reductions is found in Sole proprietorship - Profit/loss planning.

Special employer’s contribution is paid on this year's net income from passive business activities. The basis for calculating this item is found in Sole proprietorship - Profit/loss planning.

Fee percentage * taxable income from employment. The fee can be specified and adjusted in Tax return INK1 - Basic information.

Fee percentage * taxable income from employment. The fee can be specified and adjusted in Tax return INK1 - Basic information.

The public service contribution applies to all persons who are 18 years of age at the beginning of the year and who have a taxable income. This applies whether you have a TV set or not.

The contribution is calculated as a percentage of the taxable income from employment up to a certain limit.

The basis is specified in Tax return INK1 - Tax reductions etc.

The basis for this tax reduction is specified in Tax return INK1 - Tax reductions, etc.

The tax reduction is normally 100 percent of the contribution.

The size of this tax reduction is based on the size of the income from employment, the municipal tax rate and the person's age.

The basis for this tax reduction is specified in Tax return INK1 - Salary, renumerations, pension, etc.

Tax reduction is allowed with 25% of the union dues. The basis is specified in Tax return INK1 - Tax reductions etc.

For amounts up to SEK 100,000, a tax reduction of 30% of the amount is normally allowed. For the part of the deficit that exceeds SEK 100,000, the tax reduction will be 21%. Different rules may apply. This applies, for example, to investor deductions.

Tax reduction for ROT / RUT work can amount to a maximum of SEK 50,000 per person. The basis is calculated in Tax reduction INK1 - Tax reductions, etc.

A tax reduction of 25% of the basis is allowed for gifts that amount to at least SEK 2,000 per year. The reduction is limited to a maximum of SEK 1,500 per year.

The basis (maximum SEK 6,000) is specified in Tax return INK1 - Tax reductions, etc.

Tax reduction for renewable energy

The tax reduction is SEK 0.60 per kilowatt hour (no more than SEK 18,000). The basis is specified in Tax return INK1 - Tax reductions etc.

The sum of all amounts in the tax computation.

If the person has had income from abroad during the year and paid foreign tax on this income, settlement of foreign tax can be requested.

The offset amount is specified in Tax return INK1 - Tax reductions, etc.