Tax Education

What is kommunalskatt?

Municipal tax (kommunalskatt) is the tax you pay to your local municipality and region. It ranges from 28.93% (Osteraker) to 35.65% (Dorotea) in 2026. The national average is 32.38%. This is the largest portion of tax most Swedes pay.

Unlike many countries, Sweden has no standard deduction that eliminates low-income taxation. Instead, the grundavdrag (basic deduction) reduces your taxable income by 17,400-45,600 SEK depending on income level.

Your municipal tax rate depends only on where you live (folkbokford), not where you work.