To main content

Municipal taxes 2019

Average total municipal tax rate to rise 0.07 percentage points next year

Statistical news from Statistics Sweden 2018-12-14 9.30

The average total municipal tax rate will increase to 32.19 percent in 2019. The total municipal tax consists of two parts - the municipal tax and the county council tax. The county council tax rate will increase by 0.10 percentage point, while the municipal tax rate will decrease slightly.

Total municipal tax rate 2016-2019, national average*
 2016201720182019
Municipal tax
20.75 20.75 20.74 20.70
County council tax
11.35 11.36 11.39 11.49
Total municipal tax rate
32.10 32.12 32.12 32.19

*The figures do not sum up due to rounding

Lowest tax rate in Österåker

Österåker municipality will decrease its municipal tax rate by 0.25 percentage points in 2019, which means it will be the municipality with the lowest tax rate. After the decrease, the tax rate will be 29.18 percent. Dorotea will be the municipality with the highest tax rate in 2019; the tax rate, unchanged from 2018, will be 35.15 percent.

Inhabitants of Mullsjö and Vetlanda to experience largest changes

The inhabitants of Mullsjö and Vetlanda municipalities will experience the largest increase in the total municipal tax rate in 2019. Both municipal and county council tax rates will increase. The increase will be 1.00 percent in total in both municipalities. After the increase, Mullsjö municipality will have a total municipal tax rate of 34.10 percent. In Vetlanda municipality, the total municipal tax rate will be 33.77 percent, after the increase.

Five county councils to increase county council tax rate in 2019

The county council tax rate will increase in five county councils in 2019. The highest increase, 0.85 percentage points, will be in Blekinge County. Other county councils that will increase the tax rate next year are Södermanland, Jönköping, Skåne and Värmland.

Three counties introduce tax shifts on public transport

Three counties will introduce a tax shift on public transport next year. A tax shift refers to redistribution of taxation. The three counties to introduce this tax shift are Blekinge, Värmland och Södermanland counties. This means that the municipalities in the relevant county lower taxation of the inhabitants, while the county council increases taxation with the corresponding amount. The tax shift in Blekinge will be 0.45 percentage points. In Värmland, the tax shift will be 0.48 percentage points and in Södermanland it will amount to 6 percentage points.

Tax base increased by 4.5 percent

The tax base increased by on average 4.5 percent from the fiscal year 2016 to 2017. Åre and Sundbyberg municipalities had the largest tax base increase. Both municipalities increased the tax base to 7.9 percent.

Tax capacity is highest in Danderyd municipality

Tax capacity, which is based on the taxable earned income and population of Sweden in 2017, amounted to SEK 215 492. This was an increase of 3.2 percent and is a lower increase compared to 2016 and to 2015, when the increase was 3.4 percent and 3.9 percent respectively. Danderyd municipality has the highest tax capacity in the country, at 76 percent above the national average.

Minor increase of burial fee

Since 2017, all municipalities, except Stockholm and Tranås, have had a uniform burial fee. The uniform burial fee amounts to 0.253 percent, which is a increase compared with the previous year, when the fee amounted to 0.242 percent. The fee applies to all persons who are registered in areas where the Church of Sweden handles burial services.

In Stockholm and Tranås, the municipality is responsible for burial services. This means that the inhabitants of these municipalities pay a burial fee that differs from the uniform fee. In Stockholm, the burial fee will be 0.065 percent and in Tranås it will be 0.240 percent. The average burial fee for the whole country is 0.231 percent, which corresponds to an increase of 0.01 percentage point from the previous year.

Definitions and explanations

The total municipal tax consists of a tax for municipalities and counties. The tax base is equal to the taxable earned income of physical persons in year t-2. Tax capacity is defined as the tax base per inhabitant. The average tax rate for the entire country is calculated by weighing the total municipal tax rate with the tax base in each municipality.

Tax rates that are published in this statistical news are based on data registered at the Swedish Tax Agency on 30 November 2018.

Updated local tax rate regarding the municipality of Tierp was published on January 18, 2019. The revision of the local tax rate regarding municipalities will also have an impact on the total local tax rate. The revision also affects the county average for Uppsala county. The national average is unaffected by this revision.

Next publishing will be

The next Statistical News in this series will be published on 2019-12-17 at 9:30.

Statistical Database

More information is available in the Statistical Database

Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.

Statistical agency and producer

Statistics Sweden, Public Finance and Microsimulations Unit

Address
SCB
701 89 Örebro
E-mail
offentlig.ekonomi@scb.se

Enquiries

Marie Glanzelius

Telephone
+46 10 479 60 11
E-mail
marie.glanzelius@scb.se