Preliminary tax in Sweden 2027: 110%, the 12th and 17 January
Without your own preliminary income tax return, Skatteverket sets your 2027 preliminary tax at 110% of your final tax for 2025. How to change the amount by 1 December 2026, when to pay and how to avoid interest on back tax.
- Category
- Taxes
- Updated
- Author
- Norman
In Sweden, Skatteverket (the Tax Agency) sets your preliminary tax for 2027 at 110% of your final tax for 2025, unless you file a preliminary income tax return yourself. If you want the amount to follow your own forecast, the return must reach Skatteverket by 1 December 2026; the tax is then paid every month on the 12th, and on the 17th in January and August.
Legal position on 13 November 2026
The rules on debited preliminary tax (debiterad preliminärskatt) are in the Tax Procedure Act (skatteförfarandelagen 2011:1244, SFL) and apply unchanged for 2027. The 2027 tax rates (state tax threshold, self-employed contributions) are not decided yet; the Riksdag votes on the budget in late November 2026.
Preliminary tax 2027 in one table
Debited preliminary tax (F-skatt) applies to both an enskild firma (sole trader) and an aktiebolag (limited company) approved for F-skatt. For a sole trader the amount includes the egenavgifter (self-employed social contributions); for a limited company it is the corporate tax.
| Rule | Value | Legal basis |
|---|---|---|
| Standard amount without your own return | 110% of the most recently decided final tax (for 2027: the tax for income year 2025) | ch. 55 s. 3 SFL |
| Standard amount if final tax was lower than the debited tax | 105% of the final tax | ch. 55 s. 3 SFL |
| Floor for the standard amount | Never lower than the most recently debited preliminary tax | ch. 55 s. 3 SFL |
| Your own preliminary return before the year | At least one month before the tax year: 1 December 2026 for 2027 | ch. 28 s. 3 SFL |
| Skatteverket's decision | By 20 January 2027 | ch. 55 s. 2 SFL |
| Under SEK 2,400 for the year | Not charged | ch. 55 s. 2 SFL |
| Payment months | February 2027 to January 2028, equal amounts | ch. 62 s. 4 SFL |
| Due date | The 12th; the 17th in January and August | ch. 62 s. 4 SFL |
| New business | The first payment can be deferred by three months | ch. 62 s. 7 SFL |
| Back tax without interest | Up to SEK 30,000 paid by 3 May, any amount above SEK 30,000 by 12 February of the following year | ch. 65 s. 4 SFL |
If a due date falls on a Saturday, Sunday or public holiday, it is enough for the money to be on the tax account (skattekonto) on the next weekday (s. 2 of the Act on the Calculation of Statutory Time Limits, 1930:173).
Payment dates for preliminary tax 2027
| Month | Due date |
|---|---|
| January 2027 (last payment for 2026) | 18 January (17 January is a Sunday) |
| February 2027 (first payment for 2027) | 12 February |
| March | 12 March |
| April | 12 April |
| May | 12 May |
| June | 14 June (12 June is a Saturday) |
| July | 12 July |
| August | 17 August |
| September | 13 September (12 September is a Sunday) |
| October | 12 October |
| November | 12 November |
| December | 13 December (12 December is a Sunday) |
| January 2028 (last payment for 2027) | 17 January |
The money must be booked on the tax account on the due date (ch. 62 s. 2 SFL). You get no invoice; the decision shows the monthly amount and the bankgiro number.
Businesses reporting VAT on more than SEK 40 million a year pay on the 12th in August too (ch. 62 s. 4 SFL).
How to change your preliminary tax
- Work out your profit for the year. Start from income minus expenses for the whole tax year. Skatteverket's form SKV 4315 Preliminär resultatberäkning (preliminary profit calculation) helps you do the sums.
- File a preliminary income tax return. Use Skatteverket's e-service Preliminär inkomstdeklaration with a Swedish e-ID. Without an e-ID, use form SKV 4314 for a sole trader and SKV 4313 for a limited company.
- Do it before 1 December 2026 for 2027. Then the January decision is based on your figures instead of the standard amount (ch. 28 s. 3 SFL).
- Change it during the year when things change. You can file several preliminary returns during the year, up to six months after the year ends, according to Skatteverket.
- Change it within 14 days if your tax will be much higher. If you can expect your final tax to be significantly higher than the debited tax, you must file a new return within 14 days (ch. 28 s. 4 SFL). Skatteverket treats a difference of about 30%, and at least one price base amount (prisbasbelopp: SEK 59,200 for 2026, SEK 59,600 for 2027), as significant.
- Pay the new amount. Skatteverket makes a new decision and spreads the remaining tax over the months left in the year.
If your business is seasonal, you can ask to pay only in the months the business runs (ch. 62 s. 6 SFL).
Worked examples: standard amount or your own forecast
Sole trader: the standard amount is off
Erik runs an enskild firma. His final tax for 2025, decided in 2026, was SEK 90,000 including egenavgifter. It was higher than the preliminary tax he had paid. If he files no preliminary return, his preliminary tax for 2027 is:
| Step | Calculation | Amount |
|---|---|---|
| Final tax 2025 | SEK 90,000 | |
| Standard amount 110% | 90,000 × 1.10 | SEK 99,000 |
| Per month, February 2027 to January 2028 | 99,000 / 12 | SEK 8,250 |
Erik knows he will work less in 2027 and expects a tax of about SEK 60,000. If he files a preliminary return before 1 December 2026, he pays 60,000 / 12 = SEK 5,000 a month instead of SEK 8,250. That is SEK 3,250 more cash every month, SEK 39,000 over the year.
Limited company: corporate tax on the forecast
Sara expects her aktiebolag to make a profit of SEK 600,000 in 2027. Corporate tax is 20.6% (ch. 65 s. 10 of the Income Tax Act, inkomstskattelagen).
| Step | Calculation | Amount |
|---|---|---|
| Expected profit 2027 | SEK 600,000 | |
| Corporate tax 20.6% | 600,000 × 0.206 | SEK 123,600 |
| Per month | 123,600 / 12 | SEK 10,300 |
Sara's own salary from the company is taxed separately: the company withholds A-skatt (employee tax) on the salary and pays employer contributions.
Back tax: pay in time and avoid interest
Jonas paid SEK 114,000 in preliminary tax for 2026 (12 × SEK 9,500). His year-end accounts show that his final tax will be SEK 150,000. SEK 36,000 is missing.
| Part | Amount | Pay by |
|---|---|---|
| The amount above SEK 30,000 | 36,000 − 30,000 = SEK 6,000 | 12 February 2027 |
| The rest | SEK 30,000 | 3 May 2027 |
If he pays like this, there is no cost interest (kostnadsränta) on the back tax (ch. 65 s. 4 SFL). If he pays everything only when the final tax falls due, interest runs on the SEK 6,000 from 13 February 2027 and on the SEK 30,000 from 4 May 2027 (ch. 65 ss. 4 and 6 SFL).
Common mistakes
- Paying on 12 January. The January payment is due on the 17th, and so is the August one. Every other month it is the 12th.
- Assuming the standard amount follows your profit. It is based on your tax from two years ago plus 10%. If your profit has dropped, you pay too much; if it has grown, you get back tax.
- Forgetting that F-skatt is an approval. F-skatt is not a separate tax. It is the approval that lets you pay your own preliminary tax instead of your client withholding tax (ch. 9 s. 1 SFL).
- Letting the debt grow. Late payment carries cost interest at the base rate plus 15 percentage points (ch. 65 s. 13 SFL), and unpaid tax can lead Skatteverket to revoke your F-skatt approval (ch. 9 s. 4 SFL).
Still choosing a legal form? Read Sole trader or limited company in Sweden, and for dividends from a limited company the new 3:12 rules.
Differences from Germany
If you come from Germany: there you pay Einkommensteuer-Vorauszahlungen (income tax prepayments) four times a year. In Sweden you pay preliminary tax every month, and for a sole trader the egenavgifter (social contributions) are part of the same amount. Everything is paid to one tax account at Skatteverket.
Norman in Sweden
Norman is an AI bookkeeping app for the self-employed and small companies: bookkeeping, invoicing and taxes in one app. You review and approve. Norman is live in Germany and Poland today. For Sweden, Norman is in preparation. Until then, you find free guides and tools for businesses in Sweden here on norman.finance/se.
Frequently asked questions
How does Skatteverket calculate my preliminary tax?
If you file no preliminary income tax return, Skatteverket uses a standard amount: 110% of the most recently decided final tax, which for 2027 is the tax for 2025. If the final tax was lower than the debited tax, it uses 105%.
When do I pay preliminary tax in Sweden?
Every month from February to January of the following year. The due date is the 12th, but the 17th in January and August. If the date falls on a weekend, it moves to the next weekday.
How do I change my preliminary tax?
File a new preliminary income tax return in Skatteverket's e-service, or on form SKV 4314 (sole trader) or SKV 4313 (limited company). To change the decision for 2027, it must reach Skatteverket by 1 December 2026.
What happens if I paid too little preliminary tax?
You get back tax (kvarskatt). If you pay the part above SEK 30,000 by 12 February and the rest by 3 May of the following year, no cost interest is charged.
Do I have to pay preliminary tax as soon as I start a business?
Not always. When you start a new business, you can ask for the first payment to be deferred by three months. This does not apply if you take over a business or already run one.