For 85 municipalities where the local tax rate increases, 64 municipalities will only raise the county council tax, 12 municipalities will only increase the primary municipal tax, and 9 will raise both the county council tax and the primary municipal tax.

The largest increase will be in Sotenäs with 1.03 percentage points followed by Trollhättan and Bengtsfors with 0.95 and 0.85 percentage points. Nordanstig, Växjö and Eskilstuna will decrease the rate0.10 and 0.08 and 0.05 percentage points.

The 85 municipalities for which the local tax rate increases comprise about 39 percent of the population. The corresponding part for the 3 municipalities whose local tax rate will be lowered amounts to about 2 percent. For 59 percent of the population local tax rates will be unchanged.

Dorotea has the highest tax rate and Vellinge the lowest

Dorotea has the highest tax rate in the country with 34.70, followed by Dals-Ed with 34.69. Vellinge and Kävlinge has the lowest tax rates in the country with 29.19 and 29.20 percent like last year.

Seven counties change the county tax rate next year

Seven counties raise the tax rate for counties next year, four of which are pure tax shifts . The largest increase of the counties that are not caused by tax shifts will be in Halland with 0.40 percentage points and Västra Götaland with 0.35 percentage points. No county council will lower tax rates.

The average tax rate increases

The average total tax rate will increase from 31.86 to 31.99 percent. The tax rate for municipalities is 20.70 (an increase of 0.05 percentage points) and the tax rate for counties is 11.29 (an increase of 0.09 percentage points).

Tax shift

Four county councils will make tax shifts¹ in 2015: Kronoberg, Jämtland, Örebro and Östergötland. The counties will be compensated for increased cost commitments as a result of the tax shifts.

Tax base increases by 3.4 percent

The total tax base in the country has increased by 3.4 percent from the taxation year 2013 to 2014. (From taxation years 2012 to 2013, the increase was 4 percent).

Tax capacity increases by 2.4 percent

The tax capacity (tax base per resident) is based on revenue in 2013 and increased by 2.4 percent. The average tax capacity across the country will be SEK 190 264 next year. The municipality with the highest tax capacity is Danderyd at 76 percent above the national average. Årjäng has the lowest tax capacity with SEK 139 355 next year.