1. Excise duty on alcohol is calculated in different ways, using various excise duty rates, depending on the types of alcohol goods in question.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Paying Taxes – Businesses | Excise duty on alcohol
  2. This is a user guide on how to use our e-service Calculate income after tax and consult tax table.

    Other languages | In English (Engelska) | Individuals and employees | Declaring Taxes - for individuals | A-tax certificate and Tax tables
  3. Capital gains tax must be applied when foreign currency and claims in foreign currency are divested. The current regulations encompass all types of claims, such as bonds, debentures, deposit accounts in foreign banks (bankbooks), private debt instrum...

    Other languages | In English (Engelska) | Individuals and employees | Declaring Taxes - for individuals | How to file your tax return | The contents of the income tax return
  4. You are entitled to a VAT deduction for entertainment expenses that are directly related to your business. This applies to entertainment that is integral to business negotiations or staff welfare, for example.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT
  5. From 1 July, new regulations will apply when you declare excise duty on chemicals in certain electronic goods. The changes that will be introduced include simplified deduction rules and a higher maximum deduction rate.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Paying Taxes – Businesses | Tax on chemicals in certain electronics
  6. Excise duty must be paid on certain nicotine goods. These include e-liquids and other nicotine goods. Here you can find out about the rules that apply if you bring nicotine goods into Sweden from another EU country.

    Other languages | In English (Engelska) | Individuals and employees | Tax account - Pay tax
  7. If your business qualifies for Growth Support, you are entitled to a reduced rate of employer contributions for up to 24 consecutive calendar months for your first and/or second employee. Growth Support is a type of “de minimis” aid, which means it i...

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | Filing a PAYE return
  8. As an employer, you have to declare payments and deducted preliminary tax for each payee in a monthly PAYE return. In each return, you provide us with information about your employees and your business.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses
  9. Foreign businesses established within the EU who, through distance selling methods, sell goods or some electronic services to Swedish non taxable persons, are to be registered for VAT and add Swedish VAT.

    Other languages | In English (Engelska) | Businesses and employers | Non-established foreign businesses
  10. Tolls must be paid for trucks and truck/trailer combinations with a total weight of 12 tonnes or more that are used exclusively for the transport of goods.

    Other languages | In English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses