The contents of the income tax return

1. Income — Income from employment
   The pre-printed amount is the sum total of the amounts in the information the Swedish Tax Agency has received, e.g., salary, sickness benefits or other benefits.
2. Deductions — Income from employment
   This is where you can claim deductions for expenses which have a direct connection to your work.
   Common deductions in the tax return.
3. General deductions
   Social insurance charges according to the EU regulation etc.
   
4. Tax reductions
   If you have received a preliminary tax reduction for rut work (household services) or rot  work (construction services in your property), these details are pre-printed.
5. Property charge
   A municipal property charge is payable on houses. The maximum amount is SEK 9,287 for each building or 0.75% of the assessed value for 2023, depending on which is the lower. The basis for the property charge is pre-printed on your tax return.
   Owning property
6. Property tax
   For certain properties you need to pay a state property tax. The basis for the property tax is pre-printed on your tax return.
7. Income — Capital
   The pre-printed amount is the sum total of the amounts in the income statements the Swedish Tax Agency has received, e.g., interest income, share dividends and profits on sold shares in interest funds.
   You must yourself fill in details such as profits from the sale of shares, property or a cooperative flat.

Sale of real property

Sale of a cooperative flat

Sale of shares and other securities

8. Deductions — Capital
The pre-printed amount by box 8.1 is the sum of the amount in the income statements the Swedish Tax Agency has received, e.g., interest charges and losses on sold shares in interest funds.

9. Foreign insurance — Yield tax
If you have a foreign endowment policy or a foreign pension insurance you may be liable to pay yield tax.

A special section for business proprietors can be found on the back of the tax return form.