Preliminary income tax for businesses and associations
Businesses and associations are responsible for paying their own preliminary tax. If you need to adjust the preliminary tax amount determined for a business or association, you file a new preliminary income tax return.
File a new preliminary income tax return in our e-service Preliminär inkomstdeklaration if you need to adjust the preliminary tax amount determined for your business or association. You can use this e-service if you are:
- a sole trader or the sole signatory of a business or association
- a private individual and partner in a partnership or limited partnership
- a tax return agent.
Use our e-service
Use our e-services Preliminary income tax (in Swedish: Preliminär inkomstdeklaration).
How to use the e-service Preliminary income tax
If you do not have an eID, you can file your preliminary income tax return via a printed form instead.
What is deducted preliminary tax?
If you are an employee, your employer pays your preliminary tax to the Swedish Tax Agency. Businesses and partners in partnerships, limited partnerships and associations are responsible for paying their own preliminary tax to the Swedish Tax Agency. This is called deducted preliminary tax.
The Swedish Tax Agency calculates the amount of preliminary tax due on the basis of the business’s or association’s financial result. If you run a sole trader business or are a part-owner of partnership, withheld preliminary tax is calculated on your total annual income, including both your share of the business’s surplus and your private income. The business or association then pays the same amount of preliminary tax each month.
Self-employed contributions are included in the deducted preliminary tax paid by sole traders.
Financial result tool for sole traders calculation
Sole traders can use the financial result calculation tool in our e-service
If you run a sole trader business and need help in calculating your financial result, you can use the calculation tool in our preliminary income tax return e-service. When you enter your data, you must include both your business’s and your own private income, expenses and taxes.
You can also use form SKV 4315 to help you to calculate your financial result.
Adjusting deducted preliminary tax
You can provide us with updated information if you become aware that your financial result is likely to differ from your original estimate: if your income is higher or lower than you expected, for example. You do this by filing a new preliminary income tax return. The Swedish Tax Agency will then revise the amount you have to pay each month. In this way, you avoid the risk of having to pay residual tax later.
You can file a preliminary income tax return several times a year, up to six months after the end of the financial year.
Please file a new preliminary income tax return if:
- the provisional tax determined by the Swedish Tax Agency is not in line with your business’s or association’s expected financial result
- your business or association is doing better or worse than you expected
- you intend to close the business or deregister the association
- Deregister a business
- Deregistering an association (in Swedish)
- Preliminary income tax return (legal guidance in Swedish)
You are required to file a preliminary income tax return if there is a significant difference between your calculated final tax and your deducted preliminary tax. By “significant”, we mean a difference of about 30% or more (at least one price base amount).
How much tax to pay, and when to pay it
You will receive a decision notice from the Swedish Tax Agency after you have registered a business or association, or when you have submitted a new preliminary income tax return. This decision notice will state:
- how much preliminary tax you have to pay each month
- the tax must be in the tax account on the due date, usually on the 12th of each month
- the Bankgiro account to which it should be paid
Please note that you will not receive an invoice or paying-in slip for the amount that you have to pay. You are responsible for paying the amount of preliminary tax due to your business’s or association’s tax account on time.
If you don’t pay on time
This is what happens if you don’t pay on time
If you don’t pay your preliminary tax on time, you might be charged interest. If you receive a payment demand from the Swedish Tax Agency and still do not pay the tax, your debt will be transferred to the Swedish Enforcement Authority. This might result in the Swedish Tax Agency withdrawing your business’s or association’s F-tax approval, which may affect your ability to continue running your business or association.
Log in to “My pages” (“Mina sidor”) to check a decision
To check a decision, you can log in to our preliminary income tax return e-service via “My pages”. If your company or association has a digital mailbox, we will also send the decision notice there. If not, we will send it by post to the company or association’s address.
Payment of preliminary tax for seasonal operations
Pay during months of operation only
If your operation is seasonal (i.e., you run it during part of the year only), you pay preliminary tax solely for the months during which you carry out operations. You need to provide us with details of the periods of operation in question. You can either do this when you register the business or association, or when you file a preliminary income tax return.
Preliminary tax at the start of a new financial year
If the Swedish Tax Agency has previously reached a decision regarding your preliminary tax, we will calculate the amount for the coming year on the basis of our most recent final tax decision. However, this calculation may not be accurate if your final tax for the previous year was higher or lower than usual. If so, you must file a new preliminary income tax return, providing the correct details. The Swedish Tax Agency will then reach a decision on the revised amount of deducted preliminary tax due. Continue to pay the same amount of deducted preliminary tax as usual, until you receive a decision notice from the Swedish Tax Agency, stating the new payment amount now due.
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