Updated for 2026 tax year

Enskild Firma Salary Calculator

Calculate your real take-home pay as a Swedish sole proprietor.

Free, in English. Updated for 2026 with rates from Skatteverket. Includes egenavgifter, kommunalskatt, statlig skatt, and jobbskatteavdrag.

Your numbers

Tax year 2026 · Updated for 2026 rates

Annual revenue (ex-VAT)

SEK

Total invoiced to clients during the year

Annual deductible expenses

SEK

Software, equipment, travel, services, etc.

Municipality (Kommun)

Where you're tax-registered

Municipality (Kommun)

Where you're tax-registered

Age bracket

Determines social fee rate

Other income (optional)

SEK

Employment, capital, side jobs

Net annual

0 kr

After taxes & egenavgifter

Net monthly

0 kr

What ends up in your pocket

Total tax burden

0.0%

0 kr per year

Track this automatically. EasyEnskildFirma calculates your safe-to-spend in real time.

Try it free

Where it goes

Each kr of profit, broken down

You keep

0 kr

0 kr/month

Net (you keep) 0% 0 kr
Municipal tax (Kommunalskatt) 0% 0 kr
State tax (Statlig skatt) 0% 0 kr
Self-employment fees (Egenavgifter) 0% 0 kr
Public service fee 0% 0 kr

Calculation breakdown

Step-by-step how we arrived at your take-home

Profit (Vinst): 0 kr
− Standard deduction (Schablonavdrag, 25%): − 0 kr
− Tax allocation reserve (Periodiseringsfond): − 0 kr
− Basic allowance (Grundavdrag): − 0 kr
= Taxable income (Beskattningsbar inkomst): 0 kr
Municipal tax (Kommunalskatt): 0 kr
State tax (Statlig skatt, 20%): 0 kr
− Earned income credit (Jobbskatteavdrag): − 0 kr
Public service fee (Public service-avgift): 0 kr
= Income tax (final): 0 kr
Self-employment social fees (Egenavgifter): 0 kr
Total tax & fees: 0 kr
Net annual (you keep this): 0 kr

Estimate based on Skatteverket's published 2026 rates. Actual taxes depend on individual factors (jobbskatteavdrag curve, periodiseringsfond, sjukpenning, expansion fund, etc.). For official calculations, use Skatteverket's tools.

Source: Skatteverket

All rates from official 2026 publications

No tracking, no email

Calculator runs entirely in your browser

Real-time updates

Change any input, results update instantly

Swedish tax terms, explained in English

The tax code uses Swedish-specific terms that don't translate directly. Here's what each one means.

Vinst (Profit)

Your total revenue minus deductible expenses

Unlike a salary where you're taxed on what you receive, an enskild firma is taxed on its annual profit — regardless of how much you actually withdraw. If you bill 800 000 kr and have 200 000 kr in expenses, your taxable base is 600 000 kr.

Schablonavdrag (Standard deduction)

25% of profit, deducted before income tax

Because you don't know exact egenavgifter until year-end, Skatteverket lets you deduct 25% of profit as an estimate. This is the schablonavdrag. The difference between estimated (25%) and actual (28.97%) is reconciled in your annual declaration.

Egenavgifter (Self-employment social fees)

28.97% in 2026 — this is the big one

These are your equivalent of an employer's social contributions. They fund your pension, sickness insurance, and parental leave. Without paying egenavgifter, you'd have no access to these benefits as a sole proprietor. Paid via monthly preliminary tax (F-skatt).

Grundavdrag (Basic personal allowance)

Universal deduction, varies by income

Everyone gets this — it's tax-free income. The amount is income-dependent (peaks around 100-200k SEK income). Pensioners (66+) get a significantly higher grundavdrag. This deduction sits between profit-after-schablon and your final taxable income.

Kommunalskatt (Municipal tax)

29-35% depending on where you live

Set by your municipality. Varies from ~29% (Solna, Stockholm metro) to ~35.5% (Pajala, far north). National average is 32.38% in 2026. This is paid on your taxable income (income after grundavdrag).

Statlig skatt (State income tax)

20% above 643 000 kr in 2026

Only kicks in above the skiktgräns (643 000 kr in 2026, after grundavdrag). It's a flat 20% on income above that threshold. Most enskild firma owners don't hit this; consultants billing 800k+ a year do.

Frequently asked questions

We aim for ±1% accuracy compared to Skatteverket's tools and to be better than other calculators. Tax rates are taken directly from Skatteverket's official 2026 publication. Approximations are used for grundavdrag and jobbskatteavdrag (their actual formulas are piecewise functions tied to prisbasbelopp). For your final tax filing, always verify with Skatteverket's official tools or your accountant.

Because as an enskild firma you pay both income tax AND your own social fees (egenavgifter — 28.97%). Combined effective rate for most people is 35-45%. This isn't a bug — it's how Sweden funds your pension, healthcare, and parental insurance. An aktiebolag (limited company) splits this between salary and dividends, but adds complexity and cost.

For now the calculator assumes SEK. We'll add multi-currency support in a future version. As a workaround, convert your annual revenue to SEK at an average year-end rate (or use the European Central Bank reference rate) and enter that.

Generally not until you're consistently profitable above 600-800k SEK/year. Below that, enskild firma's simpler accounting and lower fixed costs win. Above that, aktiebolag's tax planning options (3:12 rules, dividend splits) start to matter. Use this calculator to estimate your enskild firma take-home, then compare against an aktiebolag scenario.

Both relate to state income tax. Skiktgräns (643 000 kr in 2026) is the threshold AFTER grundavdrag — i.e., applied to your taxable income. Brytpunkt (660 400 kr in 2026) is the threshold BEFORE grundavdrag — i.e., your gross earned income at which state tax kicks in. Most articles use brytpunkt because it's easier to compare to your actual earnings.

No. The calculator runs entirely in your browser. Nothing is sent to a server, no analytics events, no email collected. We use Cloudflare for hosting (which has anonymous traffic stats) but the calculator inputs themselves never leave your machine.

Yes — we update annually as soon as Skatteverket publishes new rates (usually December). The data structure is designed so adding a new year is a one-file update; old years stay in the registry for reference.

Track this automatically

EasyEnskildFirma calculates your real-time safe-to-spend, tracks revenue and expenses, files MOMS reports, and prepares everything for your annual declaration.

Start for free

No credit card required · 5 invoices/month free forever