Local taxes 2025
The total municipal tax rate increases in 2025
Statistical news from Statistics Sweden 2024-12-16 8.00
The total municipal tax rate will increase on average in 2025 and will amount to 32.41 percent. The residents of 35 municipalities will get a higher total tax rate in 2025, either through an increase in the regional tax rate or in the municipality tax rate.
Tax rate will increase in 4 municipalities and decrease in 13 municipalities
Four municipalities raise the municipal tax rate in 2025: Övertorneå (+SEK 0.75 per SEK 100 earned), Laxå (+SEK 0.52), Vilhelmina (+SEK 0.25) och Stockholm (+SEK 0.24). For residents of 13 municipalities, the tax will decrease, one of which is Säter which restores a previous tax exchange towards the region of SEK 0.01.
– Vara municipality lowers the tax rate the most, by SEK 0.6, followed by Ale and Lidingö with decreases of SEK 0.5 each, says Peter Gärdqvist at Statistics Sweden.
All but two regions will maintain regional tax rate in 2025
The regions of Värmland and Dalarna will raise their tax rates in 2025. Värmland raises the tax rate by SEK 0.6 and Dalarna by SEK 0.35. Other regions have unchanged tax rates compared to 2024.
Österåker municipality will continue to have the lowest total municipal tax rate in Sweden
The total municipal tax rate is the sum of the municipal tax rate and the regional tax rate. The national average is 32.41 percent. Österåker has had the country's lowest total tax rate seven years in a row, and in 2025 it amounts to 28.98 percent. The residents of Degerfors have the highest total tax rate, where it amounts to 35.3 percent. The difference between the municipalities with the highest and lowest total municipal tax rate is thus SEK 6.32.
– The residents of 35 municipalities will get a higher total tax rate in 2025, either through an increase in the regional tax rate or in the municipality tax rate, says Peter Gärdqvist.
| 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|
| Municipal tax rate | 20.67 | 20.67 | 20.70 | 20.71 |
| Regional tax rate | 11.56 | 11.57 | 11.67 | 11.69 |
| Total municipal tax rate | 32.24 | 32.24 | 32.37 | 32.41 |
* The figures do not sum up for all years due to rounding.
Tax base increased by 4.8 percent
The total national tax base, which is the sum of the taxable earned income, increased by 4.8 percent between the tax years 2022 and 2023. The tax base increased in all municipalities. The municipality where the tax base increased the most between the years was Skellefteå, whose tax base increased by 7.5 percent.
Funeral fee increases
In 2025, the average funeral fee will be SEK 0.266 per SEK 100 earned. The fee rate for all persons with registered residence in areas where the Church of Sweden is responsible for funeral activities amounts to SEK 0.293, which is an increase compared to 2024, when the fee was SEK 0.277. In Stockholm and Tranås, where the municipality is responsible for funerals, the fee rate in 2025 will be SEK 0.07 and SEK 0.275 respectively, which is an increase for both municipalities compared to 2024.
Definitions and explanations
The total municipal tax rate consists of a municipal and a regional tax rate. The average national tax rate is calculated by weighing the total municipal tax rate with the tax base in each municipality.
Tax base refers to the taxable earned income of physical persons in 2023, i.e. two years before the reference year.
Tax rates that are published in this statistical news release are based on data submitted to the Swedish Tax Agency by December 5th 2024. Any tax rates reported to the Swedish Tax Agency after this date are not included in this item of statistical news and will be published in January.
Next publishing will be
The next statistical news in this series is scheduled for publication on 2025-12-17 at 08:00.
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.