Corporate tax calculator Sweden 2026
From accounting profit to taxable income
Enter your company’s revenue and costs before appropriations and corporate tax. See how non-deductible expenses, losses and periodiseringsfond affect taxable income, corporate tax and the year’s result. Amounts are in SEK, excluding recoverable VAT.
Calculate your resultCorporate tax: 92,700 SEK
Profit after tax: 357,300 SEK
| Accounting result before appropriations and tax | 600,000 SEK |
|---|---|
| Reserve reversals | 0 SEK |
| Tax uplift on older reserves | 0 SEK |
| Notional income on opening reserves | 0 SEK |
| Tax basis before allocation | 600,000 SEK |
| Reserve allocation | 150,000 SEK |
| Taxable income (rounded down to SEK 10) | 450,000 SEK |
| Corporate tax at 20.6% | 92,700 SEK |
| Tax deferred by the allocation | 30,900 SEK |
| Estimated retained profits – not a legal dividend limit | 357,300 SEK |
| Loss carried forward | 0 SEK |
Suggested new year-end entries. Reconcile tax already posted. Tax uplift and notional income are not journal entries.
Reserve allocation
| Account | Debit | Credit |
|---|---|---|
| 8811 Allocation to tax allocation reserve | 150,000 SEK | – |
| 2126 Tax allocation reserve – use the correct year account | – | 150,000 SEK |
Corporate tax
| Account | Debit | Credit |
|---|---|---|
| 8910 Tax on the year’s result | 92,700 SEK | – |
| 2512 Estimated income tax | – | 92,700 SEK |
Year result
| Account | Debit | Credit |
|---|---|---|
| 8999 Profit or loss for the year | 357,300 SEK | – |
| 2099 Profit or loss for the year | – | 357,300 SEK |
How corporate tax is calculated
Swedish limited companies pay 20.6% corporate income tax. Accounting profit and taxable income differ: non-deductible expenses are added back and non-taxable income is removed. Enter adjustments only if they are already included in the revenue/cost figures.
This calculator supports fiscal years ending in 2026, including 1–18 month periods for the notional reserve-income calculation. Taxable income is rounded down to the nearest SEK 10 and tax is rounded down to whole SEK. Only enter carried-forward losses the company is entitled to use.
Tax allocation reserves defer tax
A limited company may allocate up to 25% of its positive tax basis to periodiseringsfond. This defers tax; it is not a permanent tax saving. The 2026 notional income uses 2.55% of reserves at the beginning of the fiscal year, adjusted for the year’s length.
Reversal of reserves from fiscal years beginning in 2019–2020 is taxed at 104% of the original amount. Use the older-reserve field for these reserves only. Older historical funds, restricted losses, interest deduction restrictions and foreign-tax credits require separate assessment.
Review before posting
Journal entries are suggestions for new year-end postings. Reconcile any corporate tax already booked. Replace 212x with the correct reserve-year account. The 4% tax uplift and notional income are tax adjustments, not accounting entries. Estimated retained profits are not a legal dividend limit: adopted accounts and the prudence rule still apply.
Frequently asked questions
What is Sweden’s corporate tax rate?
The standard corporate income tax rate for an AB is 20.6%. This calculator applies it to taxable income after the selected adjustments.
Can I allocate 25% of accounting profit?
The ceiling is 25% of the positive tax basis before this year’s allocation, after relevant tax adjustments, eligible losses and reversals. It is not necessarily 25% of accounting profit.
Does the calculator submit my tax return?
No. Use it to estimate and review amounts. UNIKBOK’s tax-return workflow can create SRU files for INK2R and INK2S; the complete return must still be checked, submitted and signed.
Sources and review date
Reviewed 29 October 2026. Calculator rules apply to 2026; confirm the requirements for your own fiscal year.
From the calculation to your year-end accounts
Bookkeeping, year-end tools, annual reporting and INK2R/INK2S SRU export for 200 SEK/month excluding VAT per company. Automatic bank connection is optional at 500 SEK/year.