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Municipal taxes 2018:

Unchanged total municipal tax rate for most of the inhabitants in 2018

Statistical news from Statistics Sweden 2017-12-15 9.30

The average total municipal tax rate is unchanged in 2018 and will be 32.12 percent. The tax rate will be changed in 17 of the 290 municipalities. In 13 municipalities the total municipal tax rate will raise, while it will be lowered for inhabitants in four municipalities. Thereby, most of the inhabitants will have an unchanged total municipal tax rate.

The total municipal tax rate consists of two parts, the municipal tax and the county council tax. The average municipal tax decrease with 0.01 percentage point, while county council tax will increase with 0.02 percentage points.

Total municipal tax rate 2015-2018 , average for the country
 2015201620172018
Municipal tax
20.70 20.75 20.75 20.74
County council tax
11.29 11.35 11.36 11.39
Total municipal tax rate
31.99 32.10 32.12* 32.12*

*The figures do not sum due to rounding

The largest changes are for inhabitants of Höör and Österåker

The largest increase in the total municipal tax rate next year will be for inhabitants of Höör municipality, while the inhabitants of Österåker will experience the largest decrease in the tax rate. The total municipal tax rate in Höör will be 32.57 percent, which represents an increase of 0.95 percentage points. The tax rate for inhabitants of Österåker will become 29.43 percent, which represents a decrease of 0.4 percentage points.

Dorotea still has the highest tax rate and Vellinge has the lowest

The inhabitants of Dorotea municipality will in 2018 have the country's highest total municipal tax rate at 35.15 percent. Compared to previous year the tax rate is unchanged . Munkedal will have the second highest total municipal tax rate at 35.11 percent. As in previous year, the inhabitants of Vellinge will have the country's lowest tax rate at 29.19 percent, followed by Kävlinge and Solna with 29.20 percent.

The municipal tax will decrease in 18 municipalities and increase in four

The municipal tax will be decreased in 18 municipalities next year and increased in four municipalities. The county council tax will be changed in two county councils, Kronoberg and Dalarna. Both will increase the tax rate.

Tax shift in the county of Dalarna

In the county of Dalarna there will be a tax shift between the county council and the municipalities. The county council will take over the responsibility of the public traffic and the taxi traffic for the disabled. The tax shift implies a redistribution of the taxation, in this case from the municipalities to the county council. This means that the municipalities in the county of Dalarna decreases the taxation from the inhabitants, while the county council will increase the taxation with the corresponding amount.

The tax base increased by 5.0 percent

The tax base increased by an average 5.0 percent between fiscal years 2015 and 2016. The municipalities of Sundbyberg and Knivsta had the largest increase in the tax base at 10.2 percent and 8.1 percent, respectively.

Tax capacity is highest in Danderyd municipality

Tax capacity, which is based on the taxable earned income and population of Sweden in 2016, amounted to SEK 208 818 per inhabitant. This was an increase of 3.4 percent, and represents a lower increase then the previous year when the increase was 3.9 percent. Danderyd municipality has the highest tax capacity in the country at 77 percent above the national average.

A low decrease of burial fee

Since 2017 there is a uniform burial fee for all municipalities, except in Stockholm and Tranås. The uniform burial fee amounts to 0.242 percentage, which is a decrease since the previous year when the fee amounted to 0.246. The fee will apply to all persons who are registered in areas where the Church of Sweden handles burial services.

In Stockholm and Tranås, the municipality is responsible for burial services. Thus, the inhabitants of these municipalities will pay a burial fee that differs from the new uniform fee. In Stockholm the burial fee will be 0.075 percent and in Tranås 0.240 percent. The average burial fee for the whole country is 0.22 percent, which corresponds to a decrease with 0.01 percentage point since the year before.

Definitions and explanations

The total municipal tax rate consists of the tax rate for municipalities and counties. The tax base is equal to the taxable earned income of physical persons in year t-2. The tax capacity is defined as the tax base per inhabitant. The average tax rate for the entire country is calculated by weighing the total municipal tax rate with the tax base in each municipality.

Next publishing will be

The next Statistical News in this series will be published on 2018-12-14 at 09:30.

Statistical Database

More information is available in the Statistical Database

Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.

Statistical agency and producer

Statistics Sweden, Public Finance and Microsimulations Unit

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Monica Leonardsson

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