Municipal taxes 2022
The total municipal tax rate will decrease on average by SEK 0.03 next year
The total municipal tax rate will decrease on average next year and will amount to 32.24 percent. The tax rate consists of two parts - a municipal tax rate and a regional tax rate. The municipal tax rate will decrease on average by SEK 0.03, while the regional tax rate will remain unchanged.
| 2019 | 2020 | 2021 | 2022 | |
|---|---|---|---|---|
| Municipal tax rate | 20.70 | 20.72 | 20.71 | 20.67 |
| Regional tax rate | 11.49 | 11.56 | 11.56 | 11.56 |
| Total municipal tax rate | 32.19 | 32.28 | 32.27 | 32.24 |
* The figure for 2022 do not sum up due to rounding.
Tax rate will decrease in 28 municipalities and increase 5 municipalities
Among the 28 municipalities that choose to lower the municipal tax rate next year, the largest decrease in the tax rate, SEK 0.60, will be in Knivsta municipality. The tax rate will increase in five municipalities. The largest change, an increase of SEK 0.90, will occur in Älmhult municipality. Other municipalities that plan to raise the tax are Filipstad, Färgelanda, Tranås, and Oskarshamn.
All regions will maintain regional tax rate next year
The average regional tax rate will remain unchanged next year at 11.56 percent, as all regions will retain their current tax rate.
Österåker municipality will continue to have the lowest total municipal tax rate in Sweden next year
The inhabitants in Österåker municipality will have their tax rate lowered by SEK 0.10 next year, and will have Sweden’s lowest total municipal tax rate in 2022, at 28.98 percent. The inhabitants in Dorotea municipality have the highest total tax rate in the country. Their tax rate will remain unchanged from 2021 and will amount to 35.15 percent in 2022. For inhabitants in these municipalities, the difference in total municipal tax rate will be SEK 6.17.
No tax shifts next year
No tax shifts will be carried out in 2022. A tax shift entails a redistribution of the tax levy between municipalities and regions.
Tax base increased by 2.1 percent
The total tax national tax base increased by 2.1 percent between fiscal years 2019 and 2020, which is 0.7 percentage points less than the increase of 2.8 percent in the previous year. Among the municipalities in which the tax base decreased was Strömstad municipality, in which the tax base decreased by 3.4 percentage points.
Funeral fee to increase again
In 2022, the uniform funeral fee will be SEK 0.243. The contribution rate for all persons with registered residence in areas where the Church of Sweden is responsible for funeral activities amounts to SEK 0.261, which will be an increase compared with 2021, when the fee was SEK 0.253. In Stockholm and Tranås, where the municipality is the principal, the contribution rate in 2022 will continue to be SEK 0.065 in Stockholm and decrease from SEK 0.24 to SEK 0.14 in Tranås.
The contribution rate in Tranås was corrected 2022-02-02.
Definitions and explanations
The total municipal tax rate consists of a municipal and a regional tax rate. Tax base refers to the taxable earned income of physical persons in year t-2. Tax capacity is defined as the tax base per inhabitant. The average national tax rate 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 release are based on data submitted to the Swedish Tax Agency by 30 November 2021. 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 2022-12-16 at 08:00.
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.