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Taxes in Sweden for Freelancers and the Self-Employed
Sweden is a business-friendly country for self-employed professionals, but running your own business comes with certain tax and administrative responsibilities.
To avoid mistakes and unnecessary costs, it’s important to understand the main tax rules for freelancers in 2025.
Registering a Business in Sweden
Anyone working on a self-employed basis must register their business with Skatteverket (the Swedish Tax Agency) and obtain:
- an F-skatt number (entrepreneur’s tax ID),
- a VAT number, if providing goods or services subject to VAT.
Registration allows freelancers to pay their own taxes and social contributions, and to issue invoices to clients.
Preliminary Tax and Annual Returns
Freelancers pay income tax in the form of monthly advance payments (preliminärskatt).
The amount depends on the expected annual income reported to Skatteverket.
At the end of the tax year, you must submit an annual tax return (Inkomstdeklaration 1 or NE attachment) to reconcile the final tax amount.
Contributions and Business Expenses
Self-employed individuals in Sweden are required to pay:
- income tax – around 30–33%, depending on the municipality,
- social security contributions (egenavgifter) – approximately 28.97% of income,
- VAT (moms) – 25%, 12%, or 6%, depending on the industry.
Operating expenses such as equipment, software, travel, or marketing costs can be deducted from taxable income.
Tax Deductions for Freelancers
Freelancers are entitled to the same deductions as other taxpayers, including:
- reseavdrag – travel deductions for client visits,
- deductions for office, equipment and internet costs,
- depreciation of assets worth more than SEK 25,000,
- accounting and business software expenses.
Deadlines and Tax Responsibilities
The deadline for filing the 2024 tax return is 2 May 2025, and for 2025 – early May 2026.
All declarations and payments are handled online through Skatteverket’s Mina sidor portal.
Late payments may result in interest and additional fees, so keeping track of deadlines and balances is essential.
Freelancing in Sweden – Key Takeaways
Working as a freelancer in Sweden offers flexibility and independence – but also demands good organisation and awareness of tax obligations.
Understanding tax rules, rates and deductions helps you optimise your income and avoid costly errors.
Revea supports freelancers and self-employed professionals with accounting, reporting and tax planning, ensuring your business runs smoothly and in compliance with Swedish law.
Investment Tax in Sweden – How to Calculate Capital Gains Tax
Investing in Sweden can be highly profitable, but it requires an understanding of how capital gains are taxed.
The Swedish tax system distinguishes several types of capital income, including profits from the sale of shares, investment funds and property, as well as bank interest and dividends.
What Does Capital Gain Mean in Practice?
A capital gain (kapitalvinst) arises when the sale price of an asset exceeds its purchase price.
This applies to:
- shares and company holdings,
- units in investment funds,
- property or shares in property,
- other financial investments.
Capital gains tax in Sweden applies to both private individuals and businesses.
Capital Gains Tax Rates in 2025
Sweden applies a flat 30% tax rate on most types of capital income, including:
- profits from the sale of shares and funds,
- bank interest,
- dividends.
If you make a loss, it can be partly deducted:
- 70% of the loss can be offset as an expense,
- losses on shares or funds can only be deducted against the same type of asset.
Tax on Property Sales
The sale of property in Sweden also generates capital income.
The tax is calculated as 22% of the gain (which corresponds to 30% of two-thirds of the profit under Swedish tax rules).
Deductible expenses include:
- purchase costs of the property,
- renovations and improvements that increase its value,
- notary fees and brokerage commissions.
Tax on Foreign Investments
Individuals who live in Sweden and have tax residency status must declare all foreign investments and pay capital income tax on their worldwide income.
To avoid double taxation, Sweden has signed tax treaties with many countries – including Poland.
Declaration and Payment of Tax
Capital gains tax is reported in the annual income tax return submitted to Skatteverket.
For the sale of shares, funds or property, all relevant information can be entered through Mina sidor (My Pages).
Skatteverket automatically calculates the amount of tax payable based on the data provided.
Investment Tax in Sweden – Key Takeaways
Understanding how investments are taxed in Sweden helps you avoid mistakes and unnecessary costs.
With proper planning, you can optimise your tax situation and even obtain a partial refund.
If you invest in Sweden or abroad, Revea can assist you in analysing capital gains, accounting for losses and preparing a compliant tax declaration.