State income tax for legal entities (companies) (corporation), capital and physical (private) individuals for income year / financial year 2012 (taxation year 2013) amounts to the following:
State income tax (corporation) for fompanies (legal persons)
State income tax is 26,3 % for companies, Foundations, Economic Associations, voluntary associations and life insurance companies.
State income tax is 30% for investment funds.
State income tax on capital income
State income tax on capital income is 30 %.
Tax threshold for state income tax for natural (private) people
State income tax is not payable on taxable earnings over 401 100 kr. On taxable earned income in excess of401 100 kr paid state tax on two-layer boundaries.
Threshold are declared income, less allowance (= Taxable income).
| Tax threshold for state income tax | 2012 | 2011 | 2010 |
| Lower tax threshold (20 %): | 401 100 kr | 383000 kr | 372100 kr |
| The upper layer boundary (25 %): | 574 300 kr | 548 300 kr | 532700 kr |
Breakpoint for state income tax for natural (private) people
The breaking point is the limit for state income tax before allowance, that is what you may have to pay before you actually start paying state income tax.
| Breakpoint for state income tax | 2012 | 2011 | 2010 |
| Lower cut-off point (20 %): | 414 000 kr | 395600 kr | 384 600 kr |
| Upper breakpoint (25 %): | 587 100 kr | 560900 kr | 545200 kr |
2012: corresponds to a monthly salary before tax 34 500kr / month respectively 48 925 kr / month.
2011: equivalent to one month's salary before taxes of 32 966 SEK / month and 46 741 SEK / month.
2010: equivalent to one month's salary before taxes of 32 050 SEK / month and 45 433 SEK / month.
Breakpoint for pensioners
Brytpunktenför state income tax for seniors.
| Breakpoint for state income tax | 2012 |
| Lower cut-off point (20 %): | 436 600 kr |
| Upper breakpoint (25 %): | 600 700 kr |