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- » Residual tax
Residual tax
You can see on your final tax statement how much you have to pay, and by which date the money has to be in your tax account. You can pay your residual tax at any time before that date. Residual tax is also referred to as back taxes or tax arrears. In Swedish, residual tax is called “kvarskatt” or “underskott av slutlig skatt”.
How to pay residual tax
If you have residual tax to pay, you have to pay it into your tax account. You either can pay the total amount due all at once, or in several instalments. If you choose to divide up the payment into several insalments, the total amount due must be in your tax account on the payment due date.
In order for the Swedish Tax Agency to credit your tax account, you must state your personal identity number, corporate identity number, special registration number (GD number) or OCR number when making a payment.
If you state your personal identity number, corporate identity number or special registration number (GD number), please write it in the following format: xxxxxx-xxxx.
Your OCR number contains 13 digits, and it must be written in following format: xxxxxxxxxxxxx. If you do not know your OCR number, you can use our OCR calculation e-service.
Paying residual tax 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-831 87 Östersund
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.
Paying residual tax from a Swedish bank account or using Swish
Pay via your online banking service
If you have a Swedish bank account, you can pay your residual tax via Bankgiro. You need an OCR reference number to ensure that the money is paid straight into your tax account.
The Swedish Tax Agency’s Bankgiro number: 5050-1055
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.
The payment deadline for residual tax?
When you receive your final tax statement, you have 90 days to pay any residual tax due. The payment deadline is specified on the statement.
If your residual tax is under SEK 100, you can postpone payment until later.
The interest rate on your tax account will increase on 1 February 2023
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.
Pay earlier to avoid interest charges
The low rate of interest is 3,75 percent from July 1, 2024. Until then, it is 5 percent. You pay a low rate of interest on your residual tax up to the due date specified in your final tax statement. If you want to avoid paying any interest at all, you can make an early residual tax payment.
The point at which interest begins to accrue on residual tax depends on the amount due:
- For residual tax above SEK 30,000, interest begins to accrue from 13 February 2024.
- For residual tax below SEK 30,000, interest begins to accrue from 4 May 2024.
To make an early payment, pay the money into your tax account in the same way as you would when paying residual tax.
Important dates - paying residual tax
| Month in which you received/will receive your final tax statement | Tax payment deadlines |
| April 2024 | 12 July 2024 |
| June 2024 | 12 September 2024 |
| August 2024 | 12 November 2024 |
| December 2024 | 12 March 2025 |
Keep in mind that it takes a few days for the money to be credited to your tax account, so you need to make your payment a few days before the payment deadline.
How can I check how much residual tax I have to pay?
Your final tax statement shows the amount of residual tax you are due to pay
- Your final tax statement specifies how much residual tax you have to pay, and the date by which the money must be credited to your tax account (Skattekonto).
- Once your final tax statement has been issued, you can also check the residual tax you are due to pay on My pages (Mina sidor).
Use our e-services
These e-services are in Swedish.
You will receive a preliminary tax calculation with your tax return
- The preliminary tax calculation you receive with your tax return shows how much preliminary tax you will have to pay.
- You can also check your preliminary tax calculation using the Swedish Tax Agency app and in the Income tax return 1 (Inkomstdeklaration 1) e-service.
Use our e-service
In the e-service Inkomstdeklaration 1 you can also see how your tax changes if you make changes to your tax return.
This e-service is in Swedish.
Frequently asked questions about residual tax
What happens if the Swedish Tax Agency makes changes to my tax return?
If we have any questions about your tax return, or make any changes to it, we will contact you by phone, send a message to your digital mailbox, or send you a letter by post. If we require further information, we will also inform you of this.
You can respond and upload any documentation we require by logging in to My Pages (Mina sidor). To start messaging us, click on the relevant matter under Händelser (Events).
You can also respond to us by contacting your case administrator. You will find their contact details in the message or letter you have received. When we have processed your tax return, we will issue your final tax statement and make your tax refund payment.
What happens if I don’t pay my residual tax on time?
If you don’t pay your residual tax by the date specified on your final tax statement, you will have a deficit (arrears) on your tax account. You will be charged interest at 20 percent (from July 1, 2024, 18,75 percent) on the amount due.
Depending on the size of the tax account deficit, you will be sent either a payment demand or a payment injunction.
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