Tax account – Pay tax

When to pay

A payment has to be made and recorded in the Swedish Tax Agency's account no later than on the due date. Therefore, it is not enough to make the payment as late as on the due date.

There are fixed due dates for payments of tax. Generally, the due date for the payment of any preliminary tax is either on the 12th of each month. In January and August the due date is on the 17th.

You always have at least 90 days to pay from the date of decision shown on the final tax statement. The due date is shown in the calculation you receive together with the final tax statement. If you wish to avoid interest expenses you can pay earlier.

Residual tax

• Interest on your tax account balance

Interest is calculated on the deficit or surplus in your tax account. Interest is calculated on a daily basis on your current balance, from the date on which there is a surplus or deficit in the account. The interest on your tax account is linked to a base rate that follows broader market interest rate developments. This means that the base rate might change during the year. Interest on a surplus amount is tax exempt, and interest on a deficit is not deductible.

• Interest on tax account (in Swedish)

How your tax account works

Everyone who has to pay any form of tax to the Swedish Tax Agency is assigned a personal tax account. The tax account summarizes your tax payments, your preliminary tax as shown by income statements and your final tax as shown by your final tax statement.

You can make payment to your tax account at any time, for example when you want to make a payment to cover future taxes, or to avoid interest expenses. A payment cannot be reserved for a specific tax or charge as it is set off against the total deficit on the tax account.

We cannot accept cheque payments or cash, all payments must be made via deposit into the account of the Swedish Tax Agency.

How to pay

Pay through your bank

You can make payment to your tax account by paying through your bank over the Internet.

Swedish Tax Agencys bank giro account: 5050 - 1055

In order for Swedish Tax Agency to credit your payment, you must cite your personal identification number or organisation registration number or special registration number or your OCR-number.

If you cite your personal identification number or organisation number or special registration number it should be in the following format: xxxxxx-xxxx.

The OCR-number is 13 digits long and should be in following format xxxxxxxxxxxxx. If you do not know your OCR-number, you can try our OCR-calculation.

Payment via Swish

You need Swedish eID and the Swish app. Log in to “My pages” (“Mina sidor”) and follow the instructions (which are in Swedish).

You can pay in a maximum of SEK 40,000 per day. The amount paid in is credited to your tax account on the same day, but it can take up to three days to be displayed in your banking records.

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  Making a payment using a payment slip

If you cannot make an online payment, you can use a Swedish Tax Agency payment slip. To request a payment slip, please enter “Inbetalningskort” in the search field in this e-service.

Request forms (in Swedish)

Alternatively, you are welcome to call our tax information service.

• If you don’t use the Swedish Tax Agency’s payment slip, it’s very important to enter your name, address and personal identity number / GD number (special registration number) correctly on your payment slips. It’s also very important to provide the correct OCR number to avoid the risk of money not being credited to your tax account.

Payments from a foreign bank account

When you make a payment from abroad, it’s important to enter the correct details in order for the payment to be credited to your tax account.

Select just one of the following options when making your payment, and do not provide any additional information.

• your personal identity number or corporate identity number (in the following format: xxxxxx-xxxx)
• your special registration number (GD number in the following format: xxxxxx-xxxx)
• your OCR number (13 digits).

If you don’t know your OCR number, you can find it by using our OCR calculation e-service, which is in Swedish.

The Swedish Tax Agency’s international account number and payment details

If you make a payment to your tax account from a foreign bank account, you must use the following International Bank Account Number (IBAN), codes and address details. You must state both the IBAN and BIC/Swift details when making a payment.

• IBAN: SE56 8000 0890 1196 4624 0516
• BIC/Swift: SWEDSESS
• Bank: Swedbank AB, SE-105 34 Stockholm
• Payee: Skatteverket, SE-205 30 Malmö

We cannot accept payments by cheque. All payments must be transferred electronically to the Swedish Tax Agency’s account in accordance with the instructions above.

Check that the correct amount is credited to your tax account

Foreign currency exchange rates and charges may affect payments to your tax account from a foreign bank account. Please make sure you check that the correct amount in Swedish kronor has been credited to your tax account by the payment due date.