Swedish state income tax 2026: skiktgräns and brytpunkt
Most Swedes pay only municipal tax. Above a threshold, a flat 20% state tax is added on top, and the marginal rate jumps sharply. The threshold is published as two different numbers, and confusing them is the single most common error in English language descriptions of Swedish tax.
Two numbers, one threshold
The skiktgräns for 2026 is SEK 643,000. That figure applies to taxable income, which is your salary after the basic deduction has been taken off. The brytpunkt is SEK 660,400, and that is the same threshold expressed against gross salary. The gap between them is exactly the grundavdrag that applies at that income level, which is 17,400 kronor at its floor.
If you compare your salary against SEK 643,000 you will conclude you are below the threshold when in fact you may be above it. The number to compare your pay slip against is the brytpunkt.
What the step actually costs
State tax is a flat 20% on the part of taxable income above the skiktgräns. It is charged in addition to municipal tax, not instead of it, so crossing the threshold lifts the marginal rate by a full 20 percentage points at once.
| Gross salary | State tax | Marginal rate |
|---|---|---|
| SEK 620,000 | none | 34.0% |
| SEK 660,400 | none | 53.0% |
| SEK 700,000 | SEK 7,920 | 54.0% |
| SEK 800,000 | SEK 27,920 | 54.0% |
| SEK 1,000,000 | SEK 67,920 | 54.0% |
There is no second state step any more
Sweden used to have a second, higher state bracket known as the värnskatt. It was abolished from 2020, so there is now exactly one state rate. Combined with municipal tax of roughly 32%, the top marginal rate lands between about 52% and 56% depending on where you live, and it does not rise further however much you earn.
The 2026 credit interacts with this
Until 2026 the jobbskatteavdrag tapered away at higher incomes, which pushed effective marginal rates above the headline figures for people around and above the brytpunkt. That taper was abolished for 2026, so the credit now holds at its maximum and the marginal rate above the brytpunkt is closer to the simple sum of municipal plus 20%. See the jobbskatteavdrag guide for how that works.
Check your own position
The Sweden salary calculator shows a separate state tax line as soon as your salary passes the brytpunkt, so you can see exactly where you sit. Sources are listed on the methodology page.