How does preliminary tax work?

Preliminary tax is advance payment of expected tax. Expected tax is set either by yourself when you register your company, by the Swedish Tax Agency, which updates the preliminary tax each year based on the previous year’s tax, or by yourself or your accountant when the preliminary income tax return is submitted to the Swedish Tax Agency. You can update your preliminary income tax return several times during the year if you wish. If you do not submit a preliminary income tax return for the year, the Swedish Tax Agency automatically determines the preliminary tax based on last year’s tax.

If you do not update the preliminary income tax return during the year, you pay the same amount in preliminary tax every month. If you submit an updated preliminary income tax return, the amount to be paid will either change or you will receive a tax refund if what you already paid exceeds the new preliminary tax amount. When the final tax is determined for the year, the paid preliminary tax is deducted. If you have paid too much, you will receive a tax refund and if you have paid too little, there will be residual tax.

Detailed information by Skatteverket (Swedish tax authorities).

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