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Municipal taxes 2023

The total municipal tax rate is unchanged next year (revised 2023-02-02)

Statistical news from Statistics Sweden 2022-12-16 8.00

The total municipal tax rate is on average unchanged next year and will amount to 32.24 percent.

Total municipal tax rate 2020-2023, national average*
  2020 2021 2022 2023
Municipal tax rate 20.72 20.71 20.67 20.67
Regional tax rate 11.56 11.56 11.56 11.57
Total municipal tax rate 32.28 32.27 32.24 32.24

* The figures for 2022 do not sum up due to rounding.

Tax rate will decrease in 7 municipalities and increase 6 municipalities

Among the 7 municipalities that choose to lower the municipal tax rate next year, the largest decrease in the tax rate, SEK 0.25, will be in Vännäs municipality. Other municipalities that plan to lower the tax are Hammarö, Orust, Tranås, Trosa, Uppvidinge and Timrå.. The tax rate will increase in six municipalities. The largest change, an increase of SEK 0.60, will occur in Vara municipality. Other municipalities that plan to raise the tax are Tibro, Ljusnarsberg, Hjo, Sundbyberg and Solna.

All regions will maintain regional tax rate next year

All regions retain their tax rates from the previous year. Despite this, the average regional tax rate is increasing. This is because a new tax base was used to calculate the average 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 Sweden’s lowest total municipal tax rate. Their tax rate will remain unchanged from 2022 and will amount to 28.98 percent in 2023. 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 2023. 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 2023. A tax shift entails a redistribution of the tax levy between municipalities and regions.

Tax base increased by 5 percent

The total national tax base increased by 5 percent between fiscal years 2020 and 2021, which is 2.9 percentage points more than the increase of 2.1 percent in the previous year. All municipalities except Sorsele increased their tax base between fiscal years 2020 and 2021. In Sorsele the tax base decreased by 0.1 percentage points. The municipality where the tax base increased the most between fiscal years 2020 and 2021 was Åre which the tax base decreased by 7.4 percentage points.

Funeral fee decrease

In 2023, the uniform funeral fee will be SEK 0.234. The contribution rate for all persons with registered residence in areas where the Church of Sweden is responsible for funeral activities amounts to SEK 0.258, which will be an decrease compared with 2022, when the fee was SEK 0.261. In Stockholm and Tranås, where the municipality is the principal, the contribution rate in 2023 will be SEK 0.065 and SEK 0.24 respectively. For Stockholm it is unchanged, for Tranås it is at the same level as for 2021.

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 December 2th 2022. 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

Next publication date: The next statistical news in this series is scheduled for publication on 2023-12-15 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.

Statistical agency and producer

Statistics Sweden

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Johanna Frodell

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