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:
Use our e-services Preliminary income tax (in Swedish: Preliminär inkomsdeklaration).
The opening hours are seen in the white box next to the yellow log-in button. If the e-services are closed you see the text Stängd (closed) in the white box.
If you do not have an eID, you can file your preliminary income tax return via a printed form instead.
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. 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.
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.
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:
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).
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:
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 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.
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.
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.
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.