Sweden – Changes to Price Base Amount and Income Tax Rates
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Changes to Price Base Amount and Income Tax Rates
Sweden has published new regulations establishing the 2025 national tax threshold for individuals, price base amount, one-time tax tables and threshold for expert tax.
National tax threshold
The national tax threshold for individuals is increased from SEK 598,500 to SEK 625,800. The national income tax rates for 2025 are as follows:
- 0% on taxable income up to SEK 625,800, and
- 20% on taxable income exceeding SEK 625,800
Increased Price Base Amount (Prisbasbelopp)
The price base amount will be increased by 1,500 SEK to 58,800 SEK and the higher base amount will be 60,000 SEK starting 1st of January 2025. This affects, among other things:
- Calculation of benefit values (e.g; company car benefits),
- Threshold for taxation, and
- Standard values for free meals: Breakfast SEK 61, lunch and dinner SEK 122.
Changes in Income Tax Rates
Tax rates and income brackets have been revised for the 2025 tax year for recurring income as well as additional incomes.
- Rates under Column 1 of the tax rate matrix are revised. It is now applicable for employees who have not yet attained the age of 66 years at the beginning of the tax year.
- Rates under Column 3 of the tax rate matrix are revised, however it shall continue to be used for calculating tax for employees who have attained the age of 66 years at the beginning of the tax year.
Please find the revised one-time tax rates in the table below.
| Age Range | Income From (SEK) | Income To (SEK) | Rates (%) |
|---|---|---|---|
| Aged 65 and below | 0 | 24 872 | 0% |
| 24 873 | 83 100 | 10% | |
| 83 101 | 190 600 | 21% | |
| 190 601 | 475 200 | 28% | |
| 475 201 | 643 100 | 34% | |
| 643 101 | 54% | ||
| Aged Above 65 | 0 | 24 872 | 0% |
| 24 873 | 313 600 | 10% | |
| 313 601 | 475 200 | 27% | |
| 475 201 | 643 100 | 34% | |
| 643 101 | 54% |
Threshold for Expert tax
The threshold for the expert tax is lowered from two to one and a half price base amounts (prisbasbelopp) per month. This change means that individuals eligible for the expert tax, which is a reduced tax rate for highly skilled workers, will now qualify if their monthly salary is at or below one and a half times the price base amount, rather than the previous two times the price base amount.
New details in Employer Declaration at Individual Level (AGI)
The government has decided that the reporting of AGI to the Swedish Tax Agency (Skatteverket) will be expanded. Starting 1st of January 2025, employers must report if the compensation stated in the employer declaration has been affected by leave entitling to parental benefits or temporary parental benefits. The employer must specify which days, the extent, and the type of leave involved. This information must be submitted to the Swedish Tax Agency, which will then forward it to the Swedish Social Insurance Agency (Försäkringskassan) for verification.
Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.
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Sweden – Changes to Price Base Amount and Income Tax Rates –1 January 20251.66 MB