Tax assessment 2013:
Taxes from private persons increased by SEK 18 billion
Statistical news from Statistics Sweden 2014-02-11 9.30
In the tax assessment year 2013 for income during 2012, taxable income for individuals increased by SEK 68 billion or 4.0 percent, amounting to SEK 1 776 billion.
Taxes and fees increased by SEK 28 billion or 3.6 percent to SEK 803 billion compared to the assessment in 2012; this was mainly because of an increase of the local income tax by SEK 23 billion. Tax reductions increased by SEK 10 billion or 4.5 percent to SEK 223 billion. Total taxes and fees less reductions increased by SEK 18 billion or 3.2 percent to SEK 580 billion.
| Assessment 2012, | Assessment 2013, | Change, | Change, | |
|---|---|---|---|---|
| SEK billions | SEK billions | SEK billions | % | |
|
Individuals
|
||||
|
Taxable income
|
1 707.3 | 1 775.6 | 68.3 | 4.0 |
|
Taxes and fees
|
775.0 | 802.7 | 27.7 | 3.6 |
|
- local income tax
|
538.2 | 560.8 | 22.5 | 4.2 |
|
- state tax, incl. from empl./business
|
44.6 | 44.2 | ‑0.5 | ‑1.1 |
|
- state tax, incl. from capital
|
52.8 | 53.2 | 0.4 | 0.8 |
|
- state tax, property
|
0.7 | 0.7 | 0.0 | ‑5.6 |
|
- municipal property fee
|
11.5 | 12.4 | 0.8 | 7.4 |
|
- general pension contribution, gross
|
93.5 | 97.6 | 4.1 | 4.3 |
|
- burial fee
|
3.7 | 3.8 | 0.1 | 4.0 |
|
- church dues, Church of Sweden
|
12.1 | 12.5 | 0.3 | 2.9 |
|
- church dues, other denominations
|
0.2 | 0.2 | 0.0 | 8.2 |
|
- other taxes and fees
|
17.6 | 17.4 | ‑0.2 | ‑0.9 |
|
Tax reductions, total
|
213.2 | 222.8 | 9.6 | 4.5 |
|
- general pension contribution
|
93.5 | 97.5 | 4.1 | 4.3 |
|
- income from capital, deficit
|
24.1 | 25.6 | 1.4 | 6.0 |
|
- earnings
|
80.4 | 83.6 | 3.2 | 4.0 |
|
- house work
|
15.0 | 15.9 | 0.8 | 5.5 |
|
- other reductions
|
0.2 | 0.3 | 0.0 | 6.5 |
|
Taxes and fees less reductions
|
561.8 | 579.9 | 18.1 | 3.2 |
|
Legal persons
|
||||
|
Taxable income
|
416.0 | 368.8 | ‑47.2 | ‑11.3 |
|
Taxes and fees, total
|
161.8 | 176.7 | 14.9 | 9.2 |
|
- state tax, income
|
102.8 | 89.5 | ‑13.3 | ‑12.9 |
|
- state tax, property
|
12.0 | 12.2 | 0.2 | 1.3 |
|
- municipal property fee
|
3.3 | 3.5 | 0.2 | 5.7 |
|
- other taxes and fees
|
43.7 | 71.6 | 27.9 | 63.8 |
Legal persons paid more taxes and fees
Taxable income for legal persons decreased by SEK 47 billion or 11.3 percent to SEK 369 billion. Despite this, total taxes and fees from legal persons increased by SEK 15 billion or 9.2 percent to SEK 177 billion, due to an increase in other taxes and fees.
Definitions and explanations
Tax assessment year 2013 relate to income 2012, tax assessment 2012 relate to income 2011.
Individuals include natural persons and estates of deceased persons. Legal persons include joint stock companies, economic associations, non-profit organisations etc.
”Other taxes and fees” for individuals include social security charges for sole proprietors, special payroll tax, general salary fee etc. “Other taxes and fees” for legal persons include special payroll tax, value added tax, yield tax etc.
The data also include individuals or legal persons liable for tax without a permanent residential municipality.
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.