# Preliminary Tax Payments (Preliminärskatt / F-skatt)

Country: Sweden
When: Monthly, due on the 12th of each month. 12 equal instalments per calendar year based on the preliminary tax assessment. Self-employed can request an adjustment mid-year if income differs significantly from the estimate.
Tax year: 2025

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.

## 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).

## What happens if you miss it

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.

## Submission 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 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

Source: https://www.skatteverket.se/foretagochorganisationer/skatter/skattekontof-skattaochpreliminarskatt.html