Your AI accountant for Sweden.

Bolagsskatt (Swedish Corporate Tax)

Bolagsskatt is Swedish corporate income tax, charged at a flat rate of 20.6% on the taxable profits of Swedish limited companies (aktiebolag). There is no regional variation. The rate was reduced from 21.4% in 2021.

Moms (Mervärdesskatt — Swedish VAT)

Moms is Swedish VAT (mervärdesskatt). The standard rate is 25%, with reduced rates of 12% for food, restaurant meals, and hotels, and 6% for newspapers, books, sports, cultural events, and public transport. The registration threshold is SEK 120,000 annual turnover.

Aktiebolag (AB — Swedish Limited Company)

An Aktiebolag (AB) is a Swedish limited company, the most common business structure for entrepreneurs and SMEs. Minimum share capital is SEK 25,000. The AB is registered with Bolagsverket and is a separate legal entity with limited shareholder liability. At least one director must be resident in the EEA.

Personalliggare (Digital Employee Register)

Personalliggare is a mandatory digital employee register required in certain industries including construction, hairdressing, restaurants, and car repair workshops. It must record every worker on site and be accessible to Skatteverket inspectors for real-time verification. Missing or inaccurate entries result in a kontrollavgift (inspection fee).

F-skatt (Self-Employment Tax Status)

F-skatt (F-skattsedel) is a Swedish tax approval status for self-employed individuals and businesses, indicating that the holder is responsible for paying their own preliminary tax. When a client pays an F-skatt holder, the client is not required to withhold tax (A-skatt), making F-skatt essential for freelancers and sole traders.

Arbetsgivaravgifter (Swedish Employer Social Contributions)

Arbetsgivaravgifter are Swedish employer social contributions, payable on top of gross salaries. The standard rate is 31.42% of gross salary in 2025. They cover pension, health insurance, parental leave, unemployment, and other social benefits. Reduced rates apply for workers under 26 and over 65.

Home office deductions in Sweden are very restricted for sole traders and AB owners. The standard deduction for enskild firma is SEK 2,000 per year, or actual provable costs for a dedicated separate room. AB owners can instead have the company rent office space from them at a market rate.

Staff costs are fully deductible business expenses in Sweden. This includes gross salaries, arbetsgivaravgifter (31.42%), employer pension contributions (up to 35% of gross salary), and staff benefits. The deduction is taken in the year the cost is incurred.

Company cars (tjänstebil) are fully deductible business expenses for the AB. However, any private use by the employee or director creates a taxable benefit in kind (förmånsvärde), calculated as a percentage of the car's price base. Electric and hybrid cars have reduced benefit values.

External business entertainment (representation) with clients or partners has had zero VAT deductibility since 2017 and the income tax deduction is very limited (SEK 180 food + SEK 60 drinks per person for external; SEK 60 internal staff events). Sweden is one of Europe's most restrictive countries on entertainment deductibility.

Professional fees — including revisor (auditor), advokat (lawyer), redovisningskonsult (accountant), and business consultants — are fully deductible for Swedish companies when they relate to the business's income-earning activities. There is no cap.

Office rent for external business premises is fully deductible for Swedish companies and sole traders. There is no cap. Rent paid to an AB by its owner-director for use of home office space is deductible for the AB, but the owner must declare the rental income personally.