If you are unable to file your tax return on time
May 4 is the last day to file your income tax return if you have not been granted an extension.
Extension of income tax return filing deadline
If you need more time, you can apply for an extension of your tax return filing deadline. This extends the filing deadline from 2 May to 2 June. Your application for a deferral must reach the Swedish Tax Agency no later than on 2 May.
Possible consequences of filing your tax return late
Late filing penalty
If you file your tax return late, you may have to pay a late filing penalty.
Before the Swedish Tax Agency decides to charge a late filing penalty, we will send you a draft decision that you have the opportunity to comment on.
No late filing penalty if you are retired
If you are 65 years of age or older (you must have turned 65 in 2025 at the latest), you will not be charged a late filing penalty. You don’t have to apply for a filing deadline extension, but you need to file your tax return as soon as you can.
If you have been economically active during the year, you are not automatically exempt from a late filing penalty due to your age. Instead, the Swedish Tax Agency will make an assessment in each individual case. “Economically active” means that you:
- earn significant income from work
- receive significant capital income, for example if you trade extensively in securities or have considerable rental income
- run an active business.
You can also file your tax return digitally after 4 May by using the e-service “Inkomstdeklaration 1” (“Income Tax Return 1”), or by calling or sending a text message.
You can also file your return using a printed form. Sign it and mail it to:
Skatteverket
Inläsningscentralen
Inkomstdeklaration 1
FE 8000
107 75 Stockholm
Don’t forget the postage stamp.
If you live abroad
The Swedish Tax Agency will not impose a late filing penalty if you are resident abroad and your tax return reaches us by 1 June 2026.
Questions and answers
I have received an injunction to file my tax return – what should I do?
If you have an obligation to file a tax return but have not done so, you will receive an injunction (a formal demand) in your digital mailbox, or by post to your listed address in the population register. If you receive an injunction, you must file a tax return. This applies even if you don’t believe you should have to file a return. You should file your tax return as soon as possible after receiving an injunction. The simplest way to do so is digitally.
You can also file your tax return using the printed form you received with the injunction. Sign the form and mail it to:
Skatteverket
Inläsningscentralen
Inkomstdeklaration 1
FE 8000
107 75 Stockholm
If you no longer have the printed form, you can print out your tax return from ”Mina sidor” (”My Pages”), which you can reach by logging in to skatteverket.se.
You can also request a new printed form using the e-service ”Beställ blanketter” (”Request forms”). Request “Inkomstdeklaration 1 2026” (“Income Tax Return 1 2026”) under the heading ”Deklaration” (”Tax return”).
Keep in mind that the codes for filing your tax return are only included on the tax return we sent you in March or April. If you no longer have the codes you can file your tax return using your eID instead.
I have received a draft decision notice regarding a discretionary tax assessment – what should I do?
If you don’t file a tax return, you will first receive an injunction to do so. If you still do not file your return after receiving the injunction, the Swedish Tax Agency will send a draft decision notice regarding a discretionary tax assessment to your digital mailbox, or by post to your listed address in the population register.
In the draft decision notice, we estimate your income during the year was and the tax you are due to pay on it. In order for the correct tax to be levied, you need to file your tax return as soon as possible. The simplest way to do so is digitally.
You can also file your tax return using a printed form if you received one earlier. Sign the form and mail it to:
Skatteverket
Inläsningscentralen
Inkomstdeklaration 1
FE 8000
107 75 Stockholm
If you no longer have the printed form, you can print out your tax return from ”Mina sidor” (”My Pages”), which you can reach by logging in to skatteverket.se.
You can also request a new printed form using the service ”Beställ blanketter” (”Request forms”). “Inkomstdeklaration 1” (”Income Tax Return 1”) is under the heading ”Deklaration” (”Tax return”).
How much could a late filing penalty be?
The amount you have to pay depends on how late you file your tax return. The Swedish Tax Agency can impose up to three late filing charges. Each charge is SEK 1,250.
This is how it works:
- If you file your tax return late you may have to pay a late filing charge of SEK 1,250.
- If you have not filed your tax return withing three months of the ordinary deadline (4 May), you may have to pay two late filing charges, totalling SEK 2,500.
- If your tax return is delayed by five months or more, you may have to pay three late filing charges, totalling SEK 3,750.
For the second and third late filing charges, the time until you file your tax return is counted from the ordinary filing deadline – even if you were granted an extension.
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