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, Corporate Tax)
State income tax (corporation) for business (legal persons) is 26,3 % for companies, Foundations, Economic Associations, voluntary associations and life insurance companies.
State income tax for investment funds is 30 %.
State income tax on capital is 30 %.
Boundary Layer and breakpoint
Boundary Layer and the trigger point for the collection of state tax on individuals (natural persons):
Layer Limit for state income tax
Municipal is not payable on taxable earnings over 401 100 kr. Instead, they will receive state tax of taxable earned income in excess of 401 100 kr at the two-layer boundaries.
Threshold are declared income, less allowance (= taxable income).
| Boundary Layer for state income tax /taxable income | ||||
| Year of assessment | 2013 | 2012 | 2011 | 2010 |
| Income year | 2012 | 2011 | 2010 | 2009 |
| Lower tax threshold (20 %): | 401 100 kr | 383 000 kr | 372 100 kr | 367 600 kr |
| The upper layer boundary (25 %): | 574 300 kr | 548 300 kr | 532 700 kr | 526 200 kr |
Break-even state income tax
The breaking point is the limit for the abstraction of state income tax the allowance, that is what you may have to pay before you actually start paying state income tax.
| Breakpoint for state income tax | ||||
| Year of assessment | 2013 | 2012 | 2011 | 2010 |
| Income year | 2012 | 2011 | 2010 | 2009 |
| Lower cut-off point (20 %): | 414 000 kr | 395 600 kr | 384 600 kr | 380 200 kr |
| Upper breakpoint (25 %): | 587 100 kr | 560 900 kr | 545 200 kr | 538 800 kr |
2012: equivalent to a monthly salary before tax 34 500 SEK / month or 48 925 kr / month.
2011: equivalent to a monthly salary before tax 32 966 SEK / month or 46 741 kr / month.
2010: equivalent to a monthly salary before tax 32 050 SEK / month or 45 433 kr / month.
Breakpoint for pensioners
The breaking point for state income tax for pensioners.
| Breakpoint for state income tax | |
| Year of assessment | 2013 |
| Income year | 2012 |
| Lower cut-off point (20 %): | 436 600 kr |
| Upper breakpoint (25 %): | 600 700 kr |