Go to main content

Taxes and contributions for sole traders

Taxes and contributions for sole traders

In a sole trader business, you pay tax on the profits of the company. You are responsible for paying your taxes and fees. You must pay the tax, called preliminary tax, in the same amount each month. The tax is reconciled when your tax return is submitted. The preliminary tax may change during the year.

When you start a business, you can apply for F-tax or FA-tax approval. If you operate a seasonal business, you only pay F-tax during the months when you have an income. The service also allows you to register your company for VAT and as an employer.

F-tax, VAT, employer and SNI

The Swedish Tax Agency's tax calculator helps you to estimate how much in income tax and social security contributions you must pay as a sole trader. Please note that the calculator is not comprehensive and gives an approximate result.

Calculate your tax at skatteverket.se (in Swedish)

How much is your own money?

How much will you be left with after tax is deducted? The film explains in a quick and simple way how VAT, deductions for expenses, tax and personal charges are connected. The film is in Swedish, but you can add English subtitles in the film settings. (length 2:36 minutes).

Declaration for a sole proprietorship in one minute

The film gives a simple explanation on how preliminary tax, income declaration and final tax statement are connected for those who have a sole proprietorship. The film is in Swedish, but you can add English subtitles in the film settings. (length: 1:26 minutes).


Before each calendar year, you submit a preliminary income tax return to the Tax Agency with an estimate of your profit, i.e., the difference between revenue and expenses. The Tax Agency calculates your preliminary tax in advance based on your application for F-tax.

Information about submitting a preliminary income tax return at skatteverket.se (in Swedish)

You pay preliminary tax in equal instalments every month during the tax year, normally on the 12th of each month. Throughout the year, you will keep regular accounts, which will be compiled in a financial statement at the end of the year. The financial statement provides the revenues and expenses for the income tax return. You pay taxes and other fees into your tax account. The tax account works like a regular bank account.

See the dates that apply to your business on the Tax Agency's Important Dates page

If the company performs better or worse than expected

If you discover, after starting your business, that you earn more or less than what was stated in your application for F-tax approval, you must submit a preliminary income tax return. In your preliminary income tax return, you enter your new profit/loss. Otherwise, you may risk having to pay residual tax when the preliminary tax is reconciled with the final tax. In the event of minor differences, you can make a supplementary preliminary tax payment at the beginning of the coming year.

Submit your preliminary income tax return on the Tax Agency's website (in Swedish)

When you file your income tax return, you report your company's revenues and expenses in an annex. The Tax Agency then reconciles your preliminary tax with your final tax.

After submitting your tax return, you will receive a tax assessment notice from the Tax Agency showing the final tax amount. If you have paid too much preliminary tax, you will be refunded the excess amount. If your final tax is more than what you have paid in preliminary tax, you have to pay the difference to the Tax Agency on your tax account instead. 

Webinars for first-time taxpayers

The Tax Agency offers webinars for those who are declaring their sole trader businesses for the first time.

Register for a webinar with the Tax Agency (in Swedish)

Frequently asked questions about taxes for sole traders