Sweden methodology (2026)
Model
Employee under 66 at the start of the income year, taxed on employment income only, with municipal tax and the burial fee at the 2026 national averages unless you change them. Church fee is off by default, since roughly a quarter of taxpayers are not members of a registered religious community.
Source
Every rate, threshold and formula comes from Skatteverket's Teknisk beskrivning for the 2026 tax tables (SKV 433, utgava 36, dated 2025-12-10), which is the specification employers and payroll vendors use to build A-skatteavdrag, together with its Bilaga 1 grundavdrag table. Nothing here is taken from secondary summaries. That mattered: the published endpoints alone were not enough to reconstruct the piecewise bands, and the 2026 jobbskatteavdrag reform changed the formula.
What 2026 changed
The jobbskatteavdrag reached its tenth step since 2007. The maximum rose to roughly 52,390 kronor a year at the national average municipal rate, and the taper that previously withdrew the credit from higher earners was abolished, so the top band is now flat. Prisbasbeloppet is 59,200 and inkomstbasbeloppet 83,400.
Components
Grundavdrag reproduces Bilaga 1 exactly: the whole income is exempt to 25,000, a floor of 25,100 follows, the allowance then climbs 100 kronor per 500 of income to a 45,600 peak and falls 100 per 1,000 to a 17,400 floor. Statlig inkomstskatt is 20% above a skiktgrans of 643,000 of taxable income. Kommunalskatt and begravningsavgift apply to taxable income, with their ore dropped as the specification requires. Allman pensionsavgift is 7% capped at 47,100 and is credited back in full. Skattereduktion for arbetsinkomst and for forvarvsinkomst are both set against municipal tax only, and the public service fee caps at 1,184.
Scope and limits
People aged 66 and over are not modelled, because the forhojt grundavdrag of Bilaga 2 is not encoded and returning an approximate figure would be worse than returning none. Municipal rates default to the 2026 national average of 32.38%; your own municipality will differ by several thousand kronor a year. Capital income, pension income and itemised deductions are out of scope.
One deliberate oddity
The jobbskatteavdrag formula has a small discontinuity at 8.08 prisbasbelopp: extending the third band to that point gives 3.02784 PBB while the fourth band's published constant is 3.027, so about 50 kronor of base disappears at the boundary. That step is in Skatteverket's own formula, so it is reproduced rather than smoothed, and a test asserts it so nobody later corrects it away.
Verification
All three end to end examples in Bilaga 3 reproduce Skatteverket's annual totals to the krona (35,889, 2,331 and 359,353). All three jobbskatteavdrag worked examples in section 7.5.2 match exactly, and eighteen rows of the Bilaga 1 grundavdrag table are asserted directly. Twenty eight automated tests run before every deploy.