Freelancing in Sweden: F-skatt, Enskild Firma vs AB (2026 Guide)

Freelancing in Sweden: egenavgifter are 28.97% in 2026. Who can freelance, F-skatt, enskild firma vs AB, the 120,000 SEK moms limit, deadlines and sick pay.

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To start freelancing in Sweden you register as a sole trader (enskild firma) on Verksamt.se, ask Skatteverket for F-skatt, and from then on you pay your own preliminary tax and self-employment contributions (egenavgifter, 28.97% of your profit in 2026) every month. If you earn from freelancing while also holding a job, you get FA-skatt instead. An aktiebolag (AB) needs at least 25,000 SEK in share capital but limits your personal liability. Non-EU nationals have an extra step: your residence permit decides whether you may freelance at all.

This is the pillar guide for self-employment on Smartly.se. It covers who can freelance, how to register, F-skatt, VAT (moms), egenavgifter, preliminary tax, bookkeeping, invoicing, enskild firma vs AB vs handelsbolag, pension and sick pay, and the deadlines that catch newcomers out. All figures are as of October 2026 and link to the official source.

By Usman, an immigrant living in Sweden who built Smartly.se from first-hand experience of Swedish daily life. Last updated 24 October 2026.

Who Can Start Freelancing in Sweden?

Swedish, EU/EEA and Nordic citizens

If you are a citizen of an EU country you can work for yourself in Sweden without a work permit. Your residence rights come from EU rules rather than from a Swedish permit. Registering the business and being approved for F-skatt is also how many self-employed EU citizens document their basis for staying. For the registration side (right of residence, personnummer, folkbokföring) see our guide to moving to Sweden from the EU.

Non-EU nationals: your permit decides

Freelancing is not automatic for non-EU nationals. There are three situations to separate.

1. You already hold a work permit tied to an employer. Migrationsverket states that if you have a residence and work permit for work in Sweden, you can run your own company alongside your employment. The job must remain the main purpose of your stay, and the conditions of your work permit must still be met. Income from the company is not counted when Migrationsverket checks those conditions. In other words, a side business is allowed, but you cannot quietly turn it into your main income. The permit applies only to the employer and occupation you applied for, so a change of employer or duties needs a new permit. Source: Migrationsverket, "Du har fått ja". If your plan is to make the freelance work your main income, do not rely on this route. See our Sweden work permit guide.

2. You want to move to Sweden to run your own business. The route is a residence permit as a self-employed person (egen företagare). Migrationsverket lists these requirements for a first application:

  • A valid passport, with the permit never longer than the passport's validity.
  • Solid experience in the industry and in running a business.
  • You run the company, carry the main responsibility, and own at least 51% of it.
  • Relevant knowledge of Swedish or English; very good Swedish if you will have many contacts with Swedish suppliers or customers.
  • A credible business plan and budget, which Migrationsverket assesses.
  • Existing customer contacts or a professional network.
  • At least 200,000 SEK in a bank account in your name to support yourself (the account may be abroad if the money can be moved to Sweden), plus 100,000 SEK for a spouse and 50,000 SEK per child.
  • Enough money for business costs and investments. It should be your own money; loans are normally not accepted.

The permit can be granted for up to two years and can be extended. First-time applicants generally apply from outside Sweden, with exceptions (for example, people who held a work permit and apply within its validity while meeting its conditions). The application fee for a self-employed applicant is 2,000 SEK, 1,500 SEK per adult family member and 750 SEK per child. Source: Migrationsverket, self-employed. This is a demanding route: it works for people with a real, funded business, not for someone who wants to "try freelancing" on arrival.

3. You hold another kind of permit. Residence permits for study, family ties, protection and permanent residence each have their own work rules. Whether you may run a business on your permit is a question for Migrationsverket, and it is worth asking before you register anything. Our non-EU residence permit guide and moving to Sweden from outside the EU cover the main permit types. For student permits, check the rules directly with Migrationsverket.

Do you need a personnummer?

Most of the digital process (BankID, e-service login on Verksamt.se) assumes you have a personnummer and a BankID. If you only have a samordningsnummer, Skatteverket's paper form for business registration (SKV 4620, "Företagsregistrering") is the fallback listed for people who cannot use the e-service. Check with Skatteverket which route applies to your number.

The Three Tax Statuses: A-skatt, F-skatt and FA-skatt

Everything in Swedish freelancing hangs on which of these you have.

StatusWho it is forWho pays the tax and fees
A-skattEmployees and pensionersYour employer withholds tax and pays employer contributions
F-skattSelf-employed people, with or without a companyYou pay your own preliminary tax and contributions
FA-skattPeople with both a salary and a businessThe employer withholds tax on the salary; you pay tax on business income yourself

Per Skatteverket, F-skatt means you take responsibility for paying taxes and fees. If you have FA-skatt you must refer to your F-skatt in writing when invoicing, and you may only use it for the business, never as an employee. Only individuals can have FA-skatt: a legal entity such as an AB or handelsbolag can never have it. Source: Skatteverket, F-skatt och FA-skatt.

Why clients insist on F-skatt

If a contractor is not approved for F-skatt, the party paying for the work is normally expected to withhold tax and, for individuals, pay employer contributions. Approval must exist when the fee is agreed or paid; getting it afterwards does not fix an earlier payment. That is why many Swedish companies will only hire contractors who show "Godkänd för F-skatt" on the invoice. Approval only matters when you perform services. If you only sell goods, the buyer has no duty to withhold either way.

What Skatteverket requires for approval

According to Skatteverket, the activity must be genuine self-employment: independent, run for profit, and ongoing. You cannot have a history of unpaid taxes or fees, a business ban, bankruptcy, a misused earlier approval, or unpaid ROT/RUT claims. If you have lived in Sweden for less than two years, you must provide documents showing you have no tax debts in the countries where you lived. These must be no more than three months old when you apply. Skatteverket does not state a processing time on the page, so apply before you need to invoice, not after.

False Self-Employment: When F-skatt Is Refused

Freelancing means you decide how the work is done. Skatteverket's view is that a person who simply makes their labour available and is integrated into the client's business normally does not meet the independence requirement, and so cannot be approved for F-skatt. It has stated the same about food-delivery couriers working through platforms. If a contractor relies on F-skatt in a dependent assignment, the client should notify Skatteverket, otherwise the client can become liable for the contractor's taxes and fees.

Practical signs of real independence include working for several clients, setting your own hours and methods, using your own equipment, invoicing for results, and bearing your own commercial risk. If one company is effectively your employer (fixed hours, company tools, a manager directing your work), you are probably an employee in practice, with the rights described in our employee rights in Sweden guide. The boundary is judged case by case, so check Skatteverket's guidance if your situation is borderline.

Enskild Firma vs AB vs Handelsbolag

This is the biggest decision, and most freelancers start as sole traders. The table summarises the main differences.

Enskild firmaAktiebolag (AB)Handelsbolag (HB)
Legal personNo, you and the business are the sameYesYes (but owners are personally liable)
Start-up capitalNone requiredAt least 25,000 SEK in share capitalNone required
Personal liabilityUnlimited, with all your assetsLimited to the company's capital, except for guarantees and unpaid taxesUnlimited and joint among partners
OwnersOne personOne or moreAt least two partners
Who pays taxYou, as an individual (income tax plus egenavgifter)The company pays 20.6% corporate tax; you pay tax on salary and dividendsPartners are taxed on their share of profit
RegistrationFree via Verksamt.se (Skatteverket)Bolagsverket, with a registration feeBolagsverket
BookkeepingRequired, simplified options availableRequired, more extensive, annual reportRequired
F-skatt/FA-skattYou have F-skatt or FA-skattThe company has F-skatt; you are paid salary under A-skattThe company has F-skatt
Admin burdenLowestHighestMedium

Sources: Skatteverket, aktiebolag (25,000 SEK minimum, 20.6% corporate tax) and Skatteverket, F-skatt. The remaining rows describe how the forms generally work; confirm details on Verksamt.se before choosing.

When enskild firma makes sense

  • You are testing freelancing, or running a side business next to a job.
  • You want the simplest bookkeeping and no capital requirement.
  • Your risk is low: you give advice, write, design or program, with few debts or physical risks.

When to consider an AB

  • Your business carries real liability risk or large contracts.
  • Clients or partners expect an AB.
  • You want to separate business money from private money and leave profits in the company.
  • Your profits are high enough that the extra admin pays for itself.

Taking out money from an AB as salary means the company pays employer contributions (the general rate is 31.42% for most employees; check Skatteverket's current page), and dividends from small closely held companies follow the special fåmansföretag (3:12) rules. Those rules were changed for income year 2026 and the thresholds are now calculated differently, so do not rely on older blog posts. See Skatteverket's rules for fåmansföretag and use an accountant before choosing an AB mainly for tax reasons.

A common beginner mistake is to assume an AB automatically means lower tax. For small incomes, the extra accounting costs and salary-and-dividend rules usually outweigh any saving. For a handelsbolag, both partners are personally responsible for the debts, which makes it rarely attractive for freelancers.

AB registration costs

Bolagsverket raised its registration fees on 19 June 2025. The exact current fee for registering an AB is on Bolagsverket's fee pages; check there rather than relying on older articles. You also need a bank certificate (bankintyg) showing that the share capital has been paid in.

How to Register an Enskild Firma: Step by Step

  1. Check your right to work for yourself. EU citizens: fine. Non-EU: confirm your permit allows it (see above).
  2. Decide what you will sell and to whom. Skatteverket expects real, ongoing business activity with a profit motive.
  3. Log in to Verksamt.se with BankID (or another e-ID). Choose to register a business and start Skatteverket's registration e-service. Without an e-ID, use paper form SKV 4620 ("Företagsregistrering").
  4. Select enskild firma. The organisation number is your personnummer, because the firm is not a separate legal entity.
  5. Apply for F-skatt in the same application. You can also apply for FA-skatt there if you have a job. Skatteverket's page confirms you can apply for FA-skatt when registering.
  6. Tell Skatteverket your expected profit. This sets your monthly preliminary tax. Be realistic; see below.
  7. Register for VAT if you need to. If you expect turnover above the exemption limit, register for moms in the same application. If you plan to employ staff, register as an employer.
  8. Optionally register the firm name with Bolagsverket. This is voluntary and protects the name from use by others. Check the fee on Bolagsverket.
  9. Wait for the decision. Skatteverket sends the decision on F-skatt and preliminary tax; it is available on Mina sidor. Do not invoice as "approved for F-skatt" before approval is granted.
  10. Set up bookkeeping before the first invoice (see below).

Moms (VAT) and the Small-Business Exemption

Most services you sell in Sweden carry VAT. The standard rate is 25%; there are reduced rates of 12% and 6% for certain goods and services. As a VAT-registered freelancer you charge VAT on invoices, deduct VAT on business purchases, and pay the difference to Skatteverket.

Exemption up to 120,000 SEK

Skatteverket states that a business can generally be exempt from VAT registration if its annual turnover in Sweden is 120,000 SEK or less, and the company is based in Sweden. Key points:

  • The limit applies to the current calendar year and the two previous years.
  • Turnover is counted excluding VAT. If you charge 25% VAT, up to 150,000 SEK including VAT fits within the limit.
  • Companies based outside the EU cannot use the Swedish small-business exemption.
  • When you pass the limit, the exemption ends from the sale that takes you over it, and you must register for VAT.
  • Exempt businesses may not charge VAT. Invoices must state that the sale is exempt from VAT ("undantagen från momsplikt").

Skatteverket's page shows that the limit was different before 1 January 2025, so older blogs quoting 80,000 SEK or 30,000 SEK are out of date. Source: Skatteverket, momsbefrielse.

Trade-off: if your clients are mostly businesses that can deduct VAT, being exempt does not hurt them, and you avoid VAT paperwork. But exempt businesses cannot deduct VAT on their own purchases. If you have large start-up costs, voluntary VAT registration can be worth considering; ask Skatteverket or an accountant.

Filing VAT returns

How often you file depends on turnover. According to Skatteverket, businesses with up to 1 million SEK turnover can file once a year, quarterly or monthly. Monthly and quarterly returns are generally due on the 12th of the second month after the period (the 17th in January and August). If you report once a year, a sole trader without EU trade files by 12 May the following year. VAT must be paid to your tax account by the same day. Your e-service shows your exact dates. Source: Skatteverket, när ska jag deklarera moms.

Selling services to clients in other countries often has different VAT rules (such as reverse charge for business customers in other EU states). These are easy to get wrong, so check Skatteverket's guidance for each type of cross-border sale.

Egenavgifter: Self-Employment Contributions

As a sole trader you pay egenavgifter instead of an employer paying contributions for you. For 2026, Skatteverket gives the full rate as 28.97%, made up of:

Component2026 rate
Sjukförsäkringsavgift (sickness insurance)3.64%
Föräldraförsäkringsavgift (parental insurance)2.00%
Ålderspensionsavgift (old-age pension)10.21%
Efterlevandepensionsavgift (survivor's pension)0.30%
Arbetsmarknadsavgift (labour market)0.10%
Arbetsskadeavgift (work injury)0.10%
Allmän löneavgift (general payroll fee)12.62%
Total28.97%

The total did not change from 2025, but the mix did: the general payroll fee rose and the parental insurance fee fell. The rates above assume the default 7 waiting days for sick pay (see below). Source: Skatteverket, egenavgifter.

Other points on egenavgifter:

  • No fee below 1,000 SEK: no egenavgifter are due if the contribution base is below SEK 1,000.
  • Reduced rate (10.21%): applies to people born 1938-1958, and to those born 1959 or later who received full sickness compensation or old-age pension. From 2026 the age limit for lower contributions is 67 at the start of the year.
  • Deduction: you can deduct the contributions from your taxable business income. In the tax return, Skatteverket uses a standard deduction (schablonavdrag) of 25% of the contribution base for most people, then reconciles with the real amount the next year.
  • Särskilt avdrag: a special deduction of 7.5% of the base, capped at 15,000 SEK per year, requires full egenavgifter and an active business surplus above 40,000 SEK.
  • If you also have a salary: you need FA-skatt. With only F-skatt, you pay egenavgifter on your salary too.

Preliminary Tax (Preliminärskatt)

With F-skatt there is no employer withholding. Skatteverket sets a monthly amount based on your expected business surplus, and the preliminary tax includes your egenavgifter. You pay it into your tax account (skattekonto), usually due on the 12th of each month. You will not receive an invoice or payment slip, so set a calendar reminder or standing order.

  • After registration you receive a decision with the monthly amount, due dates and the bankgiro number.
  • If your expected profit changes, submit a new preliminary income tax return (preliminär inkomstdeklaration) through the e-service or form SKV 4314 for individuals. You can submit it several times a year and up to six months after the end of the financial year.
  • Skatteverket says you must submit one if the expected final tax differs from your preliminary tax by about 30% and by at least one prisbasbelopp (59,200 SEK in 2026).
  • Late payment can bring interest, a payment demand, collection by Kronofogden, and ultimately loss of your F-skatt approval.
  • Seasonal businesses can pay only for the months they operate.

Source: Skatteverket, preliminärskatt för företag. Because the tax is not withheld, set money aside from every payment. Many new freelancers get a shock when the final tax bill arrives in the spring.

Worked Example (Illustrative Only)

The numbers below are invented to show the mechanics. They are not a forecast or advice, and your real result depends on your municipality, other income, and allowances.

Assumptions: a freelance designer based in Sweden, VAT-registered, with annual sales of 400,000 SEK excluding VAT and 100,000 SEK of deductible business costs excluding VAT. Following Skatteverket's own calculation example, we treat the profit as the contribution base. We assume 30% income tax on the taxable amount, a rounded figure used only for illustration.

StepCalculationResult
Sales excluding VATGiven400,000 SEK
Business costs excluding VATGiven100,000 SEK
Profit (överskott)400,000 - 100,000300,000 SEK
Egenavgifter at 28.97%300,000 x 0.289786,910 SEK
Standard deduction (schablonavdrag), 25%300,000 x 0.2575,000 SEK
Taxable business income300,000 - 75,000225,000 SEK
Income tax at an assumed 30%225,000 x 0.3067,500 SEK
Total tax and contributions86,910 + 67,500154,410 SEK
Left over before private pension saving300,000 - 154,410145,590 SEK

That leaves roughly 48.5% of the profit (145,590 / 300,000). Two caveats. First, the standard deduction is lower than the actual egenavgifter (75,000 vs 86,910), and Skatteverket reconciles the difference the following year, so the real taxable income ends up lower than shown. Second, VAT is not income: with 25% VAT, you invoice 500,000 SEK including VAT, collect 100,000 SEK of VAT, deduct 25,000 SEK of VAT on your costs, and pay the 75,000 SEK difference to Skatteverket. Treat the VAT you collect as the state's money. Use our salary after tax calculator for employee comparisons and see how Swedish tax works for the underlying brackets.

One more comparison: you also do not receive employer pension contributions, paid holiday or sick pay from an employer. If you are comparing a day rate against an employed salary, remember that you must price those in yourself. Use our average salaries guide to benchmark, and our payslip explainer to see what an employer normally covers.

Bookkeeping and Invoicing

Bookkeeping

Sole traders running a business must keep books under the Bookkeeping Act. Skatteverket's key points:

  • You must prepare a year-end closing (årsbokslut) after every financial year. You do not file it with Skatteverket, but you must sign it and keep it for seven years.
  • A simplified closing is available if your turnover is at most 3 million SEK.
  • Small businesses can use the cash method (recording payments when they happen). Unpaid invoices and bills still have to be booked at year-end.
  • Sole traders normally use the calendar year as the financial year. If you start after 30 June, you may extend the first year to a maximum of 18 months.
  • Keep every receipt and invoice as supporting documents.

Sources: Skatteverket, bokföring och bokslut and Skatteverket, deklarera enskild näringsverksamhet. Open a separate account for the business, even though an enskild firma does not legally require it. It makes bookkeeping far easier. This guide does not recommend specific banks or software.

What a Swedish invoice should contain

A correct invoice generally includes your name and address, the customer's name, invoice date and number, delivery date, a description of what was sold, the price, and the VAT rate and amount if you are VAT-registered, plus your VAT number. Put "Godkänd för F-skatt" on it, since Skatteverket says to show your approval on invoices. If you are exempt from VAT, state that the sale is exempt ("undantagen från momsplikt") and charge no VAT. Check Skatteverket's invoice rules for the full list.

If your clients are abroad, a multi-currency account can make receiving foreign payments cheaper than a traditional transfer. Wise is one option for receiving and converting foreign client payments, and our send money guide compares the alternatives. Whatever you use, book the SEK value of every payment.

Pension and Sick Pay for Freelancers

Pension

When you are self-employed, nobody pays occupational pension (tjänstepension) for you. Employees often receive extra employer contributions through collective agreements; as a sole trader you get none unless you buy it yourself.

What you do get is the state pension: your egenavgifter include a 10.21% old-age pension fee (ålderspensionsavgift), which builds rights in the national system. Our Swedish pension system guide explains how that works. Because there is no tjänstepension, consider saving privately, for example in an ISK account. The right amount depends on your income and goals.

Sick pay

You have no employer to pay sick pay, so you claim sjukpenning directly from Försäkringskassan. Key points, from Försäkringskassan's page for sole traders:

  • The default waiting period is 7 calendar days (karensdagar), after which sickness benefit starts. You can choose 1, 14, 30, 60 or 90 days instead.
  • A longer waiting period lowers the sickness insurance part of your egenavgifter but leaves you without income for longer. Skatteverket notes you cannot switch to a shorter period after age 55.
  • Benefit is calculated from your SGI (sjukpenninggrundande inkomst), based on your declared business income. If you have been in business for less than 36 months, special rules apply.
  • Benefit can be paid at 25%, 50%, 75% or 100% of full time.
  • Choosing a lower declared income also lowers your SGI, so an aggressive tax-minimising strategy has a cost when you are ill or on parental leave.

Check Försäkringskassan for the current compensation level and income ceiling before you rely on a number. Our parental leave guide covers the family side.

Unemployment insurance and health care

An enskild firma owner can join an a-kassa. The "catch-all" fund for those not covered by an industry fund is described in our union and a-kassa guide. Check the fund's rules on how running a business affects your right to benefit. For health care access and costs, see our healthcare guide.

Deductions You Can Make

Expenses needed for the business reduce your profit, and so both income tax and egenavgifter. Typical examples are equipment, software, professional fees, accounting costs and client travel. Keep documentation; private use is treated strictly. See our Swedish tax deductions guide and, for RUT/ROT work (which requires F-skatt), our ROT deduction page. Sole traders can also ask an accountant about periodiseringsfond (deferring tax on part of profit; check Skatteverket for current limits) and expansionsfond (retained profit taxed at 20.6% for 2026, per Skatteverket), which mainly suits growing businesses.

Deadlines Table

WhatWhenSource/Note
Monthly preliminary tax (F-skatt)Usually the 12th of each monthYour Skatteverket decision shows the exact dates
Income tax return with NE-bilaga4 May 2026 for income year 2025; early May each yearCheck the date for income year 2026 on Skatteverket
Extension (anstånd) of the returnRequest by the deadline; Skatteverket gave up to 1 June 2026Via Mina sidor
Quarterly or monthly VAT return12th of the second month after the period; 17th in January and AugustYour e-service shows the date
Annual VAT return (sole trader, no EU trade)12 May 2026 for 2025Date changes yearly
Preliminary income tax return changesUp to six months after the financial year endsAvoid large final-tax surprises
Year-end closing (årsbokslut)After each financial year; keep for seven yearsNot filed with Skatteverket

Common Mistakes Newcomers Make

  1. Invoicing before F-skatt is approved. Approval afterwards does not fix an earlier payment.
  2. Spending the VAT. VAT you collect belongs to Skatteverket. Park it in a separate account.
  3. Not saving for tax. There is no employer withholding, so set money aside from every payment.
  4. Setting preliminary tax too low in year one and facing a large bill the following spring.
  5. Missing the 120,000 SEK threshold or using an old one. Posts quoting 30,000 or 80,000 SEK are out of date.
  6. Assuming a work permit covers full-time freelancing. It allows a side business only.
  7. Working like an employee for one client. This puts your F-skatt at risk.
  8. Assuming an AB means paying less tax. For small incomes the extra admin often outweighs the saving.
  9. Forgetting pension and income protection. Nobody pays tjänstepension for you.

Frequently Asked Questions

What is F-skatt and how do I get it?

F-skatt is the tax status Skatteverket approves for self-employed people, meaning you pay your own preliminary tax and egenavgifter instead of an employer withholding them. You apply for it in the same Verksamt.se application where you register your enskild firma, using BankID. Do not invoice as "approved for F-skatt" before the decision arrives.

Can I freelance in Sweden without a company?

In practice you need to be registered, because F-skatt requires registered business activity. Most freelancers register as a sole trader (enskild firma), which has no capital requirement and is free to register with Skatteverket. Small, occasional jobs can sometimes be handled through an egenanställning service, but then you are an employee of that service.

What is the difference between F-skatt and FA-skatt?

F-skatt is for people who are self-employed only. FA-skatt is for people with both a salary and a business: tax is withheld on the salary, and you pay preliminary tax yourself on the business income.

Is an AB better than an enskild firma?

Neither is always better. An enskild firma is simpler and cheaper to run; an AB limits personal liability and may suit larger or riskier businesses, but needs at least 25,000 SEK in share capital and more administration.

How much are egenavgifter in 2026?

The full rate is 28.97% of the contribution base for people born in 1959 or later with an active business. Reduced rates apply in certain cases, such as 10.21% for those who received full old-age pension or full sickness compensation.

Do I have to charge VAT as a freelancer?

Not if your annual turnover in Sweden is 120,000 SEK or less and your business is based in Sweden. Above that you register for VAT and charge 25%, 12% or 6% depending on what you sell.

Can I freelance on a work permit?

You may run a company alongside your employment, as long as the job remains the main purpose of your stay and the work permit conditions are still met. For full-time self-employment, non-EU nationals normally need a self-employed residence permit.

What does a self-employed residence permit require?

Migrationsverket lists 200,000 SEK in a bank account in your name, at least 51% ownership, experience, a credible business plan, customer contacts and relevant Swedish or English. See the requirements section above.

Summary

  1. Freelancers in Sweden usually start as a sole trader (enskild firma), registered free on Verksamt.se.
  2. Apply for F-skatt in the same application, or FA-skatt if you also have a job.
  3. Non-EU nationals need to check their permit: a work permit allows a side business, while full-time self-employment needs a self-employed residence permit (200,000 SEK, 51% ownership, business plan).
  4. Egenavgifter are 28.97% of profit in 2026, and you pay preliminary tax yourself, usually on the 12th of each month.
  5. VAT exemption applies up to 120,000 SEK turnover per year; above it you register and charge VAT.
  6. An AB needs 25,000 SEK in share capital and offers limited liability, but adds admin and tax rules.
  7. You get no tjänstepension and a default 7 waiting days for sick pay, so plan private savings and income protection.
  8. Keep books, sign a year-end closing and keep records for seven years.
  9. Put "Godkänd för F-skatt" on invoices and set aside money for tax and VAT from every payment.

This guide is general information as of October 2026, not personal tax or legal advice. Rules, rates and thresholds change, so verify them with Skatteverket, Migrationsverket and Försäkringskassan, or a qualified accountant, before you decide.

Planning to move your career to Sweden? Read our work permit guide and Swedish bureaucracy guide next.

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Disclaimer

The information on this website is for general informational purposes only. While we strive for accuracy, statistics and regulations change frequently. For the most up-to-date information, please visit official sources such as Skatteverket, Migrationsverket, and Statistics Sweden (SCB).

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