You can see on your final tax statement how much you have to pay and by what date the money has to be in the Swedish Tax Agency’s account. You can pay your residual tax at any time before that date. Residual tax, also known as back taxes, may be referred to as kvarskatt or underskott av slutlig skatt (”final tax payment deficit”) in Swedish.
If you have residual tax to pay, you have to make the payment into your tax account.
If you are paying from abroad, use the following international bank account number and codes:
IBAN: SE56 8000 0890 1196 4624 0516
BIC/SWIFT code: SWEDSESS
Bank: Swedbank AB, SE-105 34 Stockholm
Payee: Skatteverket, SE-831 87 Östersund
Bear the following in mind when paying from abroad:
If you have a Swedish bank account, you can pay your residual tax via bank giro. You need a personal reference number (OCR) to ensure that the payment goes straight into your tax account.
Swedish Tax Agency’s bank giro: 5050-1055
When you receive your final tax statement, you have 90 days to pay any residual tax due. The payment deadline is specified on your final tax statement. Most people will recieve a final tax statement in june 2023, and will have to pay any residual tax by 12 September 2023 at the latest.
If your tax arrears are less than SEK 100 you can postpone paying them until the sum has reached SEK 100.
The interest applied to your tax account is linked to a base interest rate which fluctuates in line with interest rates nationally. The increase to the tax account base rate will affect the rate of interest both charged and credited. On 1 February 2023, the lower interest charge rate will increase from 2,5 per cent to 3,75 per cent, and the higher interest charge rate will rise from 17,5 per cent to 18,75 per cent.
The interest credit rate of 1,125 per cent that currently applies to a positive tax account balance will increase to 1,6875 per cent.
Until the due date specified on your final tax statement you pay a low rate of interest on your residual tax. The rate is 3,75 per cent. If you want to avoid paying any interest at all, you can make an extra tax payment earlier.
The point at which interest on arrears begins to accrue will depend on the how much you expect to have in residual tax:
To make an extra tax payment, pay into your tax account in exactly the same way as when paying residual tax.
These e-services are in Swedish.
Inkomstdeklaration 1 (Income tax return 1)
They can also show you how your tax changes if you add or remove elements on your tax return. These e-services are in Swedish.
If the Swedish Tax Agency needs more information in order to calculate your final tax, we will contact you. If we decide to change something on the tax return, we will include a document of this decision with your final tax statement. If you have tax to pay, you have to do so within 90 days.
If you don’t pay your residual tax by the date specified on your final tax statement, you will have a deficit in your tax account. The interest rate is 18,75 per cent.
Depending on the size of the deficit, you will receive either a payment caution or a payment demand.