A bigger jobbskatteavdrag
The largest change in 2026 is to the employment tax credit, the jobbskatteavdrag that reduces municipal tax on income from work. In its third band, from 191 808 kr to 478 336 kr of work income, it now builds up at 25,1 % of income instead of 19,9 %, and above that it levels off at 179 198 kr rather than 163 229 kr. Both figures are before Skatteverket subtracts your grundavdrag and multiplies by your municipal rate, so the credit you see is roughly a third of what is left after the deduction, but the rise reaches every salary from about 190,000 kronor up.
That is the main reason the impact table shows take-home pay rising at every salary, by a little over a thousand kronor a year at 240,000 and by close to 9,000 kronor at the higher salaries.
The state tax threshold moved up
State income tax of 20 % is now paid on taxable income above 643 000 kr, up from 625 800 kr. If you earn above the threshold, the first 17,200 kronor of income that used to pay state tax no longer does, which is worth up to 3,440 kronor a year and accounts for the step in the impact table between 540,000 and 660,000 kronor.
Indexation and fees
The price base amount rose from 58 800 kr to 59 200 kr, and because the grundavdrag is written in multiples of it, every band of the basic deduction rose a little with it: the lowest deduction is now 25 042 kr before rounding. The income base amount rose to 83 400 kr, which lifts the ceiling for the general pension contribution to 673 038 kr; the contribution itself is still credited back in full, so it does not change your pay.
The public service fee is still 1 % of taxable income but now stops at 1 184 kr, down from 1 249 kr. Municipal rates barely moved: the national average total is 32,38 %, and Stockholm's 30,55 %. To see your own figure, try your salary in the take-home pay calculator.