Sweden Tax Calendar 2026–2027

File and pay VAT for September 2026 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead.

File and pay VAT for July–September 2026 if you account quarterly, which is allowed when taxable turnover is at most SEK 40 million: due the 12th of the second month after the quarter (17 August for April–June).

Employers file the employer declaration, with pay data for each employee, for October 2026 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January).

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover).

Individuals whose final tax decision (slutskattebesked) for 2025 was issued in August 2026 and shows tax to pay must have it booked on their tax account by this date. The due date is printed on the decision.

Report VAT-free supplies of goods to buyers in other EU countries for October 2026 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for October 2026 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January).

File and pay VAT for October 2026 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead.

Employers file the employer declaration, with pay data for each employee, for November 2026 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January).

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover).

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for November 2026 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January).

Report VAT-free supplies of goods to buyers in other EU countries for November 2026 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting.

File and pay VAT for November 2026 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead.

Employers file the employer declaration, with pay data for each employee, for December 2026 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January).

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover).

Report VAT-free supplies of goods to buyers in other EU countries for December 2026 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for December 2026 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Banks, fund managers, payers of interest and dividends and others with a reporting duty file their information returns for 2026 and send a copy to each person concerned by 31 January. Salaries are reported monthly in the employer declaration, not here. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for December 2026 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for October–December 2026 if you account quarterly, which is allowed when taxable turnover is at most SEK 40 million: due the 12th of the second month after the quarter (17 August for April–June). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for January 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

If your tax for 2026 will exceed what you have paid by more than SEK 30,000, pay the difference so it is booked on your tax account by 12 February to avoid cost interest. Applies to individuals and to companies with a calendar financial year. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for January 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for January 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for January 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for February 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Individuals whose final tax decision (slutskattebesked) for 2025 was issued in December 2026 and shows tax to pay must have it booked on their tax account by this date. The due date is printed on the decision. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for February 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for February 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for February 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for March 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for March 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for March 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

If your tax for 2026 will exceed what you have paid by up to SEK 30,000, an extra payment booked on your tax account by this date avoids cost interest entirely. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Individuals, including sole traders filing the NE schedule, file their 2026 income tax return by 2 May. Those who approve it digitally without changes by the end of March get any refund in April. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for March 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for January–March 2027 if you account quarterly, which is allowed when taxable turnover is at most SEK 40 million: due the 12th of the second month after the quarter (17 August for April–June). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Sole traders who account VAT for the whole year (allowed up to SEK 1 million taxable turnover) file and pay VAT for 2026 by 12 May. If you traded goods or services with other EU countries during the year, the deadline is 26 February instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for April 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for April 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for April 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for April 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for May 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for May 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for May 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for May 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for June 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Individuals whose final tax decision (slutskattebesked) for 2026 was issued in April 2027 and shows tax to pay must have it booked on their tax account by this date. The due date is printed on the decision. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for June 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for June 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Limited companies with a financial year ending 31 December 2026 file Inkomstdeklaration 2 by 1 August when filing electronically, or 1 July on paper; economic associations also file INK2, and non-profit associations and foundations (INK3) and partnerships (INK4) have the same dates. Other year-ends: 30 April → 1 December, 30 June → 15 January, 31 August → 1 April (electronic). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for June 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for April–June 2027 if you account quarterly, which is allowed when taxable turnover is at most SEK 40 million: due the 12th of the second month after the quarter (17 August for April–June). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Limited companies and economic associations that account VAT annually and close their books on 31 December file and pay VAT for 2026 by 17 August when filing electronically, or by 12 July on paper. Companies with EU trade in the year must file by 26 February instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for July 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for July 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for July 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for July 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for August 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Individuals whose final tax decision (slutskattebesked) for 2026 was issued in June 2027 and shows tax to pay must have it booked on their tax account by this date. The due date is printed on the decision. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for August 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for August 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for August 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for September 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for September 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for September 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for September 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for July–September 2027 if you account quarterly, which is allowed when taxable turnover is at most SEK 40 million: due the 12th of the second month after the quarter (17 August for April–June). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for October 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Individuals whose final tax decision (slutskattebesked) for 2026 was issued in August 2027 and shows tax to pay must have it booked on their tax account by this date. The due date is printed on the decision. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for October 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for October 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

File and pay VAT for October 2027 if you account monthly and your taxable turnover is at most SEK 40 million: due the 12th of the second month after the period (17th in January and August). Businesses over SEK 40 million file by the 26th of the following month instead. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Employers file the employer declaration, with pay data for each employee, for November 2027 and pay the tax withheld and employer contributions by the 12th of the following month (17th in January and August). Businesses with taxable turnover over SEK 40 million file by the 26th but must pay by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Companies and sole traders with F-tax pay the monthly instalment of preliminary income tax set by Skatteverket by the 12th (17th in January and August; 12 August for businesses over SEK 40 million turnover). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Businesses whose taxable turnover exceeds SEK 40 million file and pay VAT for November 2027 and file the employer declaration (arbetsgivardeklaration) by the 26th of the following month (27 December for November). Their withheld tax and employer contributions are still paid earlier, by the 12th (17th in January). Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.

Report VAT-free supplies of goods to buyers in other EU countries for November 2027 by the 25th of the following month through the e-service (20th on the paper form). Services alone are reported per quarter, and small goods sellers (up to SEK 500,000 a quarter) may apply for quarterly reporting. Skatteverket has not yet published its 2027 date list; this date follows the statutory rule.