Inkomstdeklaration (Annual Return)
Swedish annual tax return (Inkomstdeklaration 1). Enskild firma (sole proprietor) adds the NE schedule.
Filing deadline
May 2, 2026
- Country
- Sweden
- Tax year
- 2025
- Official
- Tax authority
How to file
- Skatteverket with BankID
What people miss
- Enskild firma declarations include NE appendix
- K10 for closely held company shareholders
- F-skatt / A-skatt status affects tax-withholding setup
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
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.
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.
Redirect — consolidated into sweden-vat-return.md in this directory.
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.