Taxes and contributions for limited companies
A limited company pays corporation tax on the profit the company had during the year. The company may also have to pay, for example, property tax, VAT, employer contributions and tax on employee wages.
How to pay taxes in a limited company
1. Apply for F-tax, VAT registration and employer registration for your limited company
The limited company can apply for approval for F tax and register for VAT. If the limited company pays compensation for work, the company must apply for registration as an employer.
Please use the e-service to apply for approval for F tax, registration for VAT and registration as an employer.
Apply for F tax, register for VAT and as an employer
Apply via form
If you are unable to use the e-service, apply via the form Business registration (SKV 4620).
The Swedish Tax Agency’s form company registration,SKV 4620 (in Swedish)
2. Calculate the limited liability company's tax
A limited company pays corporation tax of 20.6 percent on its surplus. The surplus is the difference between the income the company must pay tax on and the expenses the company is allowed to deduct according to the tax rules.
The information about the company's estimated surplus that you enter in the application for approval for F-tax is the basis for how much preliminary tax the company must pay per month.
For those who want to start a business at the Swedish Tax Agency (in Swedish)
You don't have to calculate what tax the limited company has to pay yourself, the Swedish Tax Agency will do that. If you want to get a preliminary idea of how much tax the limited company has to pay, you can use the Swedish Tax Agency's e-service Calculate your tax.
3. Provide information for calculation of the limited company's preliminary tax
Limited companies are themselves responsible for paying their tax on an ongoing basis during the tax year. The Tax Agency calculates how much the limited company must pay based on the information provided by the company in the application for approval for F-tax.
The calculation of the company's preliminary tax includes tax on the estimated surplus, but also other taxes and fees that the company may be obliged to pay, for example property tax and special payroll tax on pension costs.
The Swedish Tax Agency sends a decision (decision on debited preliminary tax) with how much the company must pay in preliminary tax.
Preliminary income tax at the Swedish Tax Agency
4. The company pays tax every month
The limited company pays preliminary tax in equal installments every month during the tax year, normally on the 12th of each month. The company pays the preliminary tax into its tax account with the Swedish Tax Agency.
5. Submit the limited company's income tax return
After each tax year, the limited company must submit an income declaration to the Tax Agency. This applies even if the company has not conducted any business.
In the declaration, the company must report income and expenses that the company had during the tax year. The information in the declaration is based on the company's financial statements. After that, the company may have to make certain adjustments in the declaration based on the tax rules.
If the income the company must pay tax on is greater than the costs the company is allowed to deduct, the company reports a surplus. The company pays 20.6 percent tax on the surplus. In the income tax return, the company may also need to report data for other taxes and fees, such as property tax and special wage tax on pension costs.
6. The company receives its final tax notice
Based on the limited company's income declaration, the Swedish Tax Agency calculates how much the company must pay in final tax. The Tax Agency then checks how much the company has paid in preliminary tax during the tax year and compares what the company must pay in final tax.
If the preliminary tax is higher than the final tax, the company gets the difference back. If the final tax is higher compared to the preliminary tax, the company must pay the difference. The Swedish Tax Agency sends out a final tax notice to the company with a tax calculation and information on whether the company has tax to recover or pay.