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Tax outcome 2021

Taxes from natural persons increased

Statistical news from Statistics Sweden 2022-01-14 9.30

The final tax from natural persons increased by SEK 3 billion from 2020 to 2021. Taxes from legal persons decreased by SEK 1 billion.

The taxable earned income of natural persons increased by SEK 49 billion in the tax declaration year of 2021, which referred to income in 2020. This represents an increase of 2.1 percent compared with the previous year.

Total taxes and fees from natural persons before tax reductions increased by SEK 11 billion and amounted to SEK 1 089 billion. This increase was mainly due to the municipal income tax, which increased by SEK 18 billion and amounted to SEK 766 billion. National tax on earned income decreased by SEK 6 billion, mainly due to the removal of the tax on earned income above the upper limit.

Tax reductions increased by SEK 8 billion compared with last year, amounting to SEK 300 billion.

All in all, the final tax from natural persons adjusted for tax reductions increased by SEK 3 billion and amounted to SEK 790 billion.

Taxes and fees for tax declaration years 2020 and 2021, natural and legal persons, SEK billion, entire country
  2020 2021 Change, SEK billions Change, %
Individuals
       
Taxable income
2 325.9 2 374.8 48.9 2.1
Taxes and fees
1 078.1 1 089.5 11.3 1.1
-  local income tax
748.0 765.9 17.9 2.4
-  state tax, income from empl./business
56.3 50.4 ‑5.9 ‑10.5
-  state tax, income from capital
90.0 87.5 ‑2.4 ‑2.7
-  state tax, property
0.7 0.7 0.0 ‑1.6
-  municipal property fee
15.3 15.9 0.6 3.9
-  general pension contribution, gross
128.2 131.1 2.9 2.2
-  burial fee
5.3 5.4 0.1 1.0
-  church dues, Church of Sweden
14.4 14.4 0.0 0.3
-  church dues, other denominations
0.4 0.5 0.0 7.6
- public service fee
9.0 9.4 0.3 3.8
-  other taxes and fees
10.6 8.4 ‑2.2 ‑20.6
Tax reductions, total
291.7 299.9 8.2 2.8
-  general pension contribution
128.1 131.0 2.9 2.2
-  income from capital, deficit
19.9 21.2 1.3 6.6
-  earnings
126.8 128.1 1.3 1.0
-  house work
15.3 16.8 1.5 9.9
-  other reductions
1.7 2.8 1.1 68.6
Taxes and fees less reductions
786.4 789.6 3.2 0.4
Legal persons
       
Taxable income
736.0 720.3 ‑15.7 ‑2.1
Taxes and fees, total
224.4 223.4 ‑1.0 ‑0.4
-  state tax, income
153.4 149.3 ‑4.1 ‑2.7
-  state tax, property
14.6 14.0 ‑0.5 ‑3.8
-  municipal property fee
4.0 4.1 0.1 3.6
-  other taxes and fees
52.4 55.9 3.5 6.7

Legal persons paid SEK 1 billion less in taxes

The taxable income of legal persons decreased by SEK 16 billion and amounted to SEK 720 billion. Total taxes and fees from legal persons decreased by SEK 1 billion and amounted to SEK 223 billion, mainly due to an decrease in national income tax for legal persons (corporate tax). Corporate tax decreased by SEK 4 billion and amounted to SEK 149 billion.

Definitions and explanations

The Tax Procedure Act (2011:1244) has replaced acts such as the Tax Payment Act (1997:483), which means that the concept of tax assessment year has ceased and has not been replaced with a new concept. The legislation is now based on the concept of ‘tax year’, which corresponds to ‘income year’ and is the year before the tax declaration year. Thus, the 2021 declaration year refers to income in 2020, and the 2020 declaration year refers to income in 2019.

Natural persons refers to private persons and estates of deceased persons. Legal persons include limited companies, economic associations, non-profit organisations, and similar.

‘Other taxes and fees’ from natural persons includes social security contributions to self-employed persons, special wage/salary taxes, general wage tax etc. ‘Other taxes and fees’ from legal persons include special payroll taxes, tax on returns etc. Previously, value-added tax could be reported on the income declaration, in which this item was also included. However, this option was discontinued from tax declaration year 2014 (income year 2013).

These statistics include natural or legal persons liable to pay tax who do not have a place of domicile in the country.

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.

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