Sweden public holidays 2026, VAT rate and tax data
Sweden: VAT rate 25% since 1 Jul 1990; 13 public holidays in 2026 (next: Alla helgons dag (All Saints' Day), 31 Oct 2026); corporate tax rate 20.6%; policy interest rate 1.75%; inflation rate (CPI) 1.1%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency SEK.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "SE", "series": "vat", "value": 25, "unit": "percent", "effective_from": "1990-07-01", "last_confirmed": "2026-10-07", "source": { "name": "Mervärdesskattelag (2023:200), 9 kap. 2 §: 'Skatt enligt denna lag ta…", "url": "https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/mervardesskattelag-2023200_sfs-2023-200/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"se","amount":1000}.
Sweden public holidays 2026
13 days in 2026; next: Alla helgons dag (All Saints' Day) on 31 Oct 2026. Official source: Lag (1989:253) om allmänna helgdagar, 1 § and 2 §, as amended by SFS 2004:1320 (in force… · last verified 30 Jul 2026
Fixed by law 11 Confirmed 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nyårsdagen (New Year's Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 6 Jan 2026 Tue | Trettondedag jul (Epiphany) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 3 Apr 2026 Fri | Långfredagen (Good Friday) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 5 Apr 2026 Sun | Påskdagen (Easter Sunday) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 6 Apr 2026 Mon | Annandag påsk (Easter Monday) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 1 May 2026 Fri | Första maj (May Day / Labour Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 14 May 2026 Thu | Kristi himmelsfärdsdag (Ascension Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 24 May 2026 Sun | Pingstdagen (Whit Sunday / Pentecost) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 6 Jun 2026 Sat | Sveriges nationaldag (National Day of Sweden) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 20 Jun 2026 Sat | Midsommardagen (Midsummer Day) | Confirmed | Lag (1989:253) om allmänna helgdagar, 1… |
| 31 Oct 2026 Sat | Alla helgons dag (All Saints' Day) | Confirmed | Lag (1989:253) om allmänna helgdagar, 1… |
| 25 Dec 2026 Fri | Juldagen (Christmas Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 26 Dec 2026 Sat | Annandag jul (Boxing Day / St Stephen's Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
2027 dates already held (13)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Nyårsdagen (New Year's Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 6 Jan 2027 Wed | Trettondedag jul (Epiphany) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 26 Mar 2027 Fri | Långfredagen (Good Friday) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 28 Mar 2027 Sun | Påskdagen (Easter Sunday) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 29 Mar 2027 Mon | Annandag påsk (Easter Monday) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 1 May 2027 Sat | Första maj (May Day / Labour Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 6 May 2027 Thu | Kristi himmelsfärdsdag (Ascension Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 16 May 2027 Sun | Pingstdagen (Whit Sunday / Pentecost) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 6 Jun 2027 Sun | Sveriges nationaldag (National Day of Sweden) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 26 Jun 2027 Sat | Midsommardagen (Midsummer Day) | Confirmed | Lag (1989:253) om allmänna helgdagar, 1… |
| 6 Nov 2027 Sat | Alla helgons dag (All Saints' Day) | Confirmed | Lag (1989:253) om allmänna helgdagar, 1… |
| 25 Dec 2027 Sat | Juldagen (Christmas Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
| 26 Dec 2027 Sun | Annandag jul (Boxing Day / St Stephen's Day) | Fixed by law | Lag (1989:253) om allmänna helgdagar, 1… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Sweden value
Rate schedules and breakdowns
Withholding tax rates
0–30% across 3 withholding taxes — no single rate · in force from — · Official source: Skatteverket, 'Swedish withholding tax on dividends': 'Dividends paid to… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | confidence note | Source |
|---|---|---|---|---|---|
| dividends | Coupon tax on dividends (kupongskatt) | 30 | dividends paid by Swedish limited companies (and Swedish equity funds) to persons with limited tax liability in Sweden - non-resident individuals and foreign legal persons | — | Skatteverket - Swedish withholding tax… |
| A definitive source tax - not credited against any Swedish assessment. Treaty relief is given at source by the paying agent where documented, otherwise by refund claim (form SKV 3740; SKV 3742 for Swiss residents) within five years. Dividends to qualifying EU parent companies… | |||||
| interest | Interest - no withholding tax | 0 | interest paid from Sweden to non-resident individuals and companies | The absence of a charge cannot be quoted from a Skatteverket rate page (there is no rate to state); sourced from a current practitioner survey consistent with the statutory silence of Swedish law. | ICLG Corporate Tax 2026, Sweden (with… |
| Sweden simply has no statute imposing withholding on outbound interest; the only exposure is re-characterisation of above-market interest as a dividend, which then falls under kupongskatt. | |||||
| royalties | Royalties - no withholding; taxed by assessment instead | 0 | royalties paid by Swedish residents to non-resident recipients | Sourced from a current practitioner survey (ICLG 2026); the deemed-business-income mechanism sits in the Income Tax Act (inkomstskattelagen), not in any withholding statute, so no authority rate page exists to quote. | ICLG Corporate Tax 2026, Sweden… |
| THE 0% MEANS 'NO WITHHOLDING', NOT 'NO TAX': Swedish law deems royalty income of a non-resident to be income from a Swedish business establishment, taxed by ASSESSMENT (the recipient files and pays corporate or individual income tax on the net income) rather than by deduction at… | |||||
Personal income tax (statlig inkomstskatt på förvärvsinkomster)
0–20% across 2 bands · in force from 2026-01-01 · Official source: Inkomstskattelag (1999:1229), 65 kap. (statlig inkomstskatt på… · last verified 22 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 643000 | 0 |
| 643000 | — | 20 |
Statutory social-insurance contributions
0.1–24.26% across 10 contribution branches · in force from 2026-01-01 · Official source: Socialavgiftslagen (2000:980), 2 kap.; Lag (1994:1920) om allmän löneavgift… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| alderspensionsavgift | Ålderspensionsavgift (old-age pension contribution) — employer-only | 10.21 | 0 | 10.21 | percent | Avgiftspliktig ersättning — cash pay and the value of taxable benefits paid to the employee. NO CEILING: the employer pays on the whole of pay even though pension rights accrue only up to 7,5 inkomstbasbelopp. | SEK |
| THE ONLY COMPONENT THAT SURVIVES FOR OLDER EMPLOYEES. From 1 January 2026 the rule is that for a person who has reached 67 by the start of the year, the employer pays ONLY the ålderspensionsavgift of 10,21 % — the Skatteverket wording is «Från och med den 1 januari 2026 ska du… | |||||||
| sjukforsakringsavgift | Sjukförsäkringsavgift (sickness insurance contribution) — employer-only | 3.55 | 0 | 3.55 | percent | Avgiftspliktig ersättning — cash pay and the value of taxable benefits. No ceiling. | SEK |
| Employer-only, uncapped. It funds sjukpenning from Försäkringskassan, which begins only after the employer's own sjuklön period: the employer pays sick pay directly for the first fourteen days of an absence (less a karensavdrag), and that direct cost is entirely separate from… | |||||||
| foraldraforsakringsavgift | Föräldraförsäkringsavgift (parental insurance contribution) — employer-only | 2 | 0 | 2 | percent | Avgiftspliktig ersättning — cash pay and the value of taxable benefits. No ceiling. | SEK |
| CUT BY 0,60 PERCENTAGE POINTS ON 1 JANUARY 2026, from 2,60 % to 2,00 %. THE TOTAL DID NOT MOVE: the reduction was offset inside the allmän löneavgift, which rose correspondingly, so the headline 31,42 % is unchanged from 2025 while the composition is not. An engine that stores… | |||||||
| efterlevandepensionsavgift | Efterlevandepensionsavgift (survivors' pension contribution) — employer-only | 0.3 | 0 | 0.3 | percent | Avgiftspliktig ersättning — cash pay and the value of taxable benefits. No ceiling. | SEK |
| Employer-only, uncapped, and the smallest of the seven components after the work-injury contribution. It funds omställningspension and barnpension for survivors. | |||||||
| arbetsmarknadsavgift | Arbetsmarknadsavgift (labour market / unemployment contribution) — employer-only | 2.64 | 0 | 2.64 | percent | Avgiftspliktig ersättning — cash pay and the value of taxable benefits. No ceiling. | SEK |
| Employer-only. THIS IS NOT THE SAME THING AS UNEMPLOYMENT INSURANCE FOR THE EMPLOYEE. It funds the basic unemployment insurance and labour market programmes; earnings-related unemployment benefit requires voluntary membership of an a-kassa, whose fee the member pays out of net… | |||||||
| arbetsskadeavgift | Arbetsskadeavgift (work injury contribution) — employer-only | 0.1 | 0 | 0.1 | percent | Avgiftspliktig ersättning — cash pay and the value of taxable benefits. No ceiling. | SEK |
| FLAT AND NOT RISK-RATED — 0,10 % for every employer regardless of industry or claims history, the opposite of the Danish, Finnish, Norwegian and Swiss models. There is no tariff table and no commercial accident insurer in the statutory scheme, so unlike Belgium, Denmark, Finland… | |||||||
| allman_loneavgift | Allmän löneavgift (general payroll tax) — employer-only | 12.62 | 0 | 12.62 | percent | Avgiftspliktig ersättning — the same base as the five social insurance contributions. No ceiling. | SEK |
| THE LARGEST SINGLE COMPONENT, AND IT IS A TAX, NOT A CONTRIBUTION. At 12,62 % the allmän löneavgift is bigger than the pension contribution and bigger than all five genuine insurance contributions except old-age pension combined; it buys no entitlement of any kind and goes to… | |||||||
| allman_pensionsavgift | Allmän pensionsavgift (employee's general pension contribution) — employee-only, but fully offset by a tax reduction | 7 | 7 | 0 | percent | Pensionsgrundande inkomst — the employee's earned income, capped at 8,07 inkomstbasbelopp, which for 2026 is 8,07 × SEK 83.400 = SEK 673.038 a year. The maximum contribution is therefore about SEK 47.100 a year. The 8,07 factor is 7,5 divided by (1 − 0,07), i.e. it grosses the 7,5 inkomstbasbelopp pension ceiling up so that the ceiling still binds after the contribution itself is excluded from pensionable income. | SEK |
| THE ONLY EMPLOYEE CONTRIBUTION IN SWEDEN, AND ITS NET COST IS ZERO. The 7 % is charged, and is then cancelled krona for krona by a tax reduction against the employee's income tax, so the Swedish employee bears NO net social contribution at all. It appears in the tax computation… | |||||||
| sarskild_loneskatt_pensionskostnader | Särskild löneskatt på pensionskostnader (SLP, special payroll tax on pension costs) — employer-only | 24.26 | 0 | 24.26 | percent | NOT WAGES — the employer's cost of providing occupational pension (tjänstepension) in the year: premiums paid, provisions made and other pension costs, computed under the särskild löneskatt rules. Payable in addition to, not instead of, the ordinary arbetsgivaravgifter on wages. | SEK |
| THE HIDDEN QUARTER ON TOP OF EVERY SWEDISH PENSION KRONA. Occupational pension in Sweden is collectively agreed rather than statutory, but where it exists — and it covers most of the labour market — the employer additionally pays 24,26 % of the pension cost as a special payroll… | |||||||
| tjanstepension | Tjänstepension (collectively agreed occupational pension) — not statutory, but near-universal | — | — | — | percent | Pensionsmedförande lön as defined in the applicable collective agreement. Set per agreement, not by statute. | SEK |
| INCLUDED AS A VISIBLE BRANCH WITH ALL RATES NULL, BECAUSE OMITTING IT MISREPRESENTS SWEDEN. There is no statutory second-pillar pension, but collectively agreed occupational pension covers around nine in ten Swedish employees and is a substantial and unavoidable cost for any… | |||||||
Riksbank SEK exchange rates
9.93084 USD; 4 currencies held · in force from 2026-10-28 · Official source: Sveriges Riksbank · last verified 28 Oct 2026
| currency | rate |
|---|---|
| USD | 9.93084 |
| EUR | 11.056 |
| GBP | 13.19568 |
| JPY | 0.06287 |
Tax filing deadlines
12 deadline rules · in force from — · Official source: 12 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-return-monthly-small | vat | return_and_payment | VAT return and payment — monthly, turnover ≤ SEK 40m | monthly | Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated at no more than SEK 40 million for the year (26 § 'mindre företag') with a calendar month as VAT period (27 §: follows the punktskattedeklaration column). | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| The return for month M is due on the 12th of month M+2 (e.g. December → 12 February); when that falls in January or August the 17th applies (November → 17 January, June → 17 August). Due-day exceptions are modelled as due_month exceptions, each anchored to the statute's own… | ||||||||
| vat-return-quarterly-small | vat | return_and_payment | VAT return and payment — quarterly, turnover ≤ SEK 40m | quarterly | Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated at no more than SEK 40 million for the year (26 § 'mindre företag') with a calendar quarter as VAT period. | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| January-March → 12 May; April-June → 17 August; July-September → 12 November; October-December → 12 February. Due-day exceptions are modelled as due_month exceptions, each anchored to the statute's own table row. Payment is due the same day the return must arrive (62 kap. 3 §… | ||||||||
| vat-return-monthly-large | vat | return_and_payment | VAT return and payment — monthly, turnover > SEK 40m | monthly | Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated to exceed SEK 40 million for the year (30 § 'större företag'). | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| The return for month M is due on the 26th of month M+1; the November return is due 27 December. Due-day exceptions are modelled as due_month exceptions, each anchored to the statute's own table row. Payment is due the same day the return must arrive (62 kap. 3 § SFL: 'ska vara… | ||||||||
| paye-return-small | paye | return_and_payment | Employer return (arbetsgivardeklaration) and payment of tax deductions and employer contributions — VAT ≤ SEK 40m or non-VAT | monthly | Employers covered by 26 § (VAT taxable base ≤ SEK 40 million) or 32 § (no VAT return): arbetsgivardeklaration (AGI). | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| The AGI for month M is due on the 12th of month M+1; the December and July AGIs are due on 17 January and 17 August. Due-day exceptions are modelled as due_month exceptions, each anchored to the statute's own table row. The same schedule appears in the 26 § table for… | ||||||||
| paye-return-large | paye | return | Employer return (arbetsgivardeklaration) — VAT > SEK 40m | monthly | Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated to exceed SEK 40 million for the year (30 § 'större företag'), for the arbetsgivardeklaration. | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| The AGI for month M is due on the 26th of month M+1; November's is due 27 December. Due-day exceptions are modelled as due_month exceptions, each anchored to the statute's own table row. Payment is earlier, on the 12th (paye-payment-large). Under 31 § Skatteverket may order an… | ||||||||
| paye-payment-large | paye | payment | Payment of tax deductions and employer contributions — VAT > SEK 40m | monthly | Businesses whose VAT taxable base (excluding intra-EU acquisitions and imports) is estimated to exceed SEK 40 million for the year (30 § 'större företag'). | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| Payment for month M is due on the 12th of month M+1; for December it is due 17 January. August is the 12th for this category. Midsummer Eve, Christmas Eve and New Year's Eve also count as non-business days under the roll rule; they may not be in the served public-holiday… | ||||||||
| cit-prelim-small | cit | provisional_payment | Corporate preliminary tax (F-skatt) monthly payment — VAT ≤ SEK 40m or non-VAT | monthly | Companies paying preliminary tax (F-skatt) in equal monthly amounts, from the second month of the tax year to the month after it ends; VAT taxable base not above SEK 40 million. | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| Due the 12th, except 17 January and 17 August. Because payments run from the tax year's second month through the month after its end, a payment falls due in every calendar month regardless of the company's year end, so the schedule is expressed with nth_month_of_year over all… | ||||||||
| cit-prelim-large | cit | provisional_payment | Corporate preliminary tax (F-skatt) monthly payment — VAT > SEK 40m | monthly | Companies paying preliminary tax (F-skatt) in equal monthly amounts, from the second month of the tax year to the month after it ends; VAT taxable base estimated above SEK 40 million. | primary | 2026-10-28 | Skatteförfarandelag (2011:1244) |
| Due the 12th, except 17 January; August stays on the 12th for this category (the cited sentence). Because payments run from the tax year's second month through the month after its end, a payment falls due in every calendar month regardless of the company's year end, so the… | ||||||||
| cit-return-annual-ye-dec | cit | return | Corporate income tax return (Inkomstdeklaration 2) — financial year ending September-December | annual | Aktiebolag and ekonomiska föreningar whose financial year ends in September-December. | primary | 2026-10-28 | Skatteverket |
| Computed from the bucket's last day (12-31). Year ends are grouped into four buckets (SFL 1 kap. 5 § maps other year ends to the next of 31 Dec, 30 Apr, 30 Jun, 31 Aug), so the deadline is not a fixed offset from an arbitrary year end; one rule per bucket with year_end fixed at… | ||||||||
| cit-return-annual-ye-apr | cit | return | Corporate income tax return — financial year ending January-April | annual | Companies whose financial year ends in January-April. | primary | 2026-10-28 | Skatteverket |
| Computed from the bucket's last day (04-30). Year ends are grouped into four buckets (SFL 1 kap. 5 § maps other year ends to the next of 31 Dec, 30 Apr, 30 Jun, 31 Aug), so the deadline is not a fixed offset from an arbitrary year end; one rule per bucket with year_end fixed at… | ||||||||
| cit-return-annual-ye-jun | cit | return | Corporate income tax return — financial year ending May-June | annual | Companies whose financial year ends in May-June. | primary | 2026-10-28 | Skatteverket |
| Computed from the bucket's last day (06-30). Year ends are grouped into four buckets (SFL 1 kap. 5 § maps other year ends to the next of 31 Dec, 30 Apr, 30 Jun, 31 Aug), so the deadline is not a fixed offset from an arbitrary year end; one rule per bucket with year_end fixed at… | ||||||||
| cit-return-annual-ye-aug | cit | return | Corporate income tax return — financial year ending July-August | annual | Companies whose financial year ends in July-August. | primary | 2026-10-28 | Skatteverket |
| Computed from the bucket's last day (08-31). Year ends are grouped into four buckets (SFL 1 kap. 5 § maps other year ends to the next of 31 Dec, 30 Apr, 30 Jun, 31 Aug), so the deadline is not a fixed offset from an arbitrary year end; one rule per bucket with year_end fixed at… | ||||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.