Sweden tax deadlines 2026.

Sweden capital gains tax: 30% on capital income, ISK investment savings account (schablonbeskattning), exit tax on departure. Trigger on: "Sweden CGT", "capital gains Sweden", "Sweden 30% capital gains", "ISK account Sweden", "investeringssparkonto", "sell shares Sweden", "Sweden exit tax", "Sweden capital income tax".

Use this skill whenever asked about Swedish payroll processing, employee salary calculations, preliminärskatt (preliminary income tax / PAYE), arbetsgivaravgifter (employer social contributions), employer cost calculations, net-to-gross or gross-to-net conversions, Swedish payslip structure, arbetsgivardeklaration filings, or any question about computing wages, deductions, or employer obligations in Sweden. Trigger on phrases like "Swedish payroll", "preliminärskatt", "arbetsgivaravgifter", "employer contributions Sweden", "PAYE Sweden", "net salary Sweden", "lönespecifikation", "kommunalskatt", "municipal tax Sweden", "statlig inkomstskatt", "Skatteverket filing", "kollektivavtal", "ITP pension", or "semesterersättning".

Use this skill whenever asked about Swedish income tax for self-employed individuals (enskild firma / enskild näringsidkare). Trigger on phrases like "Swedish tax", "kommunalskatt", "statlig inkomstskatt", "jobbskatteavdrag", "grundavdrag", "NE-bilaga", "F-skatt", "expansionsfond", "räntefördelning", "Inkomstdeklaration 1", "self-employed tax Sweden", or any question about filing or computing income tax for a Swedish self-employed client. Covers kommunalskatt, statlig inkomstskatt, jobbskatteavdrag, grundavdrag, egenavgifter, F-skatt, expansionsfond, räntefördelning, deductible expenses, filing deadlines, and penalties. ALWAYS read this skill before touching any Swedish income tax work.

Redirect — consolidated into sweden-vat-return.md in this directory.

Use this skill whenever asked about Swedish self-employed social contributions (egenavgifter). Trigger on phrases like "egenavgifter", "Swedish self-employed contributions", "F-skatt", "Swedish social insurance", "Skatteverket egenavgifter", "enskild firma avgifter", or any question about social contribution obligations for a self-employed client in Sweden. Covers the ~28.97% combined rate, component breakdown, age-based reductions, and deductibility. ALWAYS read this skill before touching any Sweden social contributions work.

Use this skill whenever asked about Swedish bookkeeping, chart of accounts, BAS kontoplan, financial statements, or accounting standards in Sweden. Trigger on phrases like "Swedish bookkeeping", "bokföring Sverige", "BAS kontoplan", "kontoplan", "årsredovisning", "K2", "K3", "BFL", "ÅRL", "resultaträkning", "balansräkning", "enskild firma bokföring", "årsbokslut", "Bokföringsnämnden", "BFN", "avskrivning", "förenklat årsbokslut", or any question about recording transactions, financial reporting, or accounting standards for Swedish entities.

Use this skill whenever asked to prepare, review, or classify transactions for a Swedish VAT return (momsdeklaration) for a self-employed individual or small business in Sweden. Trigger on phrases like "prepare VAT return", "do the Swedish VAT", "momsdeklaration", "moms", "skattedeklaration", or any request involving Swedish VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Sweden only and only standard-registered businesses. VAT groups, fiscal representatives, and flat-rate schemes are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later (for workflow architecture) AND eu-vat-directive v0.1 or later (for EU directive content). ALWAYS read this skill before touching any Swedish VAT work.

Use this skill whenever asked about Sweden cryptocurrency or digital asset taxation. Trigger on phrases like "crypto tax Sweden", "Bitcoin Sweden", "kryptovaluta skatt", "cryptocurrency gains Sweden", "crypto income Sweden", "staking Sweden", "mining income Sweden", "NFT tax Sweden", "K4 form crypto", "Skatteverket crypto", "genomsnittsmetoden", "average cost method Sweden", "DeFi tax Sweden", "Inkomstdeklaration crypto", "kapitalvinst krypto", or any question about the income tax, capital gains, or reporting treatment of cryptocurrency, tokens, or digital assets for Swedish tax residents. Covers Skatteverket guidance on crypto as "andra tillgångar", the mandatory average cost method, K4 reporting, mining/staking income treatment, and DAC8/CARF reporting from 2026. ALWAYS read this skill before touching any Sweden crypto work.