Preliminary Tax Payments (Preliminärskatt / F-skatt)
Swedish businesses and self-employed individuals pay preliminary tax (preliminärskatt) in monthly instalments throughout the year. For companies, this is based on Skatteverket's estimate of the current year's bolagsskatt. For F-skatt holders (sole traders), it is based on declared estimated income. Adjustments can be requested at any time.
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Who this applies to
- All Swedish ABs paying corporate tax (bolagsskatt)
- F-skatt holders — enskild firma and other self-employed
- Any entity with an estimated annual tax liability above de minimis
What to file
No separate return is filed for monthly payments — they are made directly to the skattekontot via payment to Skatteverket's bank account. If adjusting the basis, a change request (ändring av F-skattebelopp) is submitted via Min Skattekonto.
How to file
Online payment via Min Skattekonto, bank transfer to Skatteverket's bankgiro. Amount is automatically calculated and shown in Min Skattekonto. Adjustment requests filed via e-tjänst.
Payment due
12th of each month throughout the income year (January through December for calendar-year taxpayers).
Penalties for missing this deadline
Interest (kostnadsränta) accrues on late payments at the current rate (currently approximately base rate + 15%). Large underpayments can result in additional tax interest on the final settlement.
Filing checklist
- Skatteverket's preliminary tax notice received and amounts understood
- Monthly payment set up via bank transfer or direct debit to skattekontot
- Mid-year check: does estimated income match what was declared? If significantly different, file an adjustment
- Year-end check: estimated bolagsskatt vs actual profit — consider requesting voluntary additional payment to avoid interest on the final kvarskatt
Documents you'll need
- Skatteverket preliminary tax assessment letter (F-skattsedel or beslut om preliminär skatt)
- Current year profit forecast for adjustment purposes
Common mistakes to avoid
- Not requesting an adjustment when actual profit significantly exceeds the Skatteverket estimate — leads to a large kvarskatt payment (plus interest) after filing
- Overpaying significantly (Skatteverket refunds but slowly — ties up cash unnecessarily)
- Missing a monthly payment — interest starts accruing from the due date
- New ABs forgetting to register for F-skatt with Skatteverket, leaving no preliminary tax basis set up for the first year
Never miss a Sweden deadline
AccountsOS tracks every Skatteverket (Swedish Tax Agency) and Bolagsverket (Swedish Companies Registration Office) deadline and reminds you weeks ahead.
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