How the Sweden lön efter skatt calculator is verified

Inputs

Input	Field	Type
Bruttolön / år (SEK)	`grossAnnual`	number
Kommun	`kommun`	string
Kommunalskatt om « Annan » (t.ex. 0.3241)	`customMunicipalRate`	number

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
Kommunalskatt	`municipalRate`	`($s := kommun; $s = 'genomsnitt' ? $const.rateGenomsnitt : $s = 'stockholm' ? $const.rateStockholm : $s = 'goteborg' ? $const.rateGoteborg : $s = 'malmo' ? $const.rateMalmo : $s = 'osteraker' ? $const.rateOsteraker : $s = 'dorotea' ? $const.rateDorotea : customMunicipalRate)`
Beskattningsbar	`taxable`	`($b := grossAnnual - $const.grundavdrag; $round($b > 0 ? $b : 0, 2))`
Kommunalskatt	`municipalTax`	`$round(taxable * municipalRate, 2)`
Jobbskatteavdrag	`jobbskatteavdrag`	`($j := taxable * 0.09; $round($j < $const.jobbCap ? $j : $const.jobbCap, 2))`
Statlig skatt	`stateTax`	`$round(grossAnnual > $const.stateThreshold ? (grossAnnual - $const.stateThreshold) * $const.stateRate : 0, 2)`
Netto / år	`netAnnual`	`$round(grossAnnual - (municipalTax - jobbskatteavdrag) - stateTax, 2)`
Netto / månad	`netMonthly`	`$round(netAnnual / 12, 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`grundavdrag`	24300
`stateThreshold`	660400
`stateRate`	0.2
`jobbCap`	46200
`rateGenomsnitt`	0.3238
`rateStockholm`	0.304
`rateGoteborg`	0.326
`rateMalmo`	0.324
`rateOsteraker`	0.2893
`rateDorotea`	0.3565

Test vectors (3)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — S1 420,000 SEK, average kommun

given `grossAnnual`	420000
given `kommun`	annan
given `customMunicipalRate`	0.3241
expect `taxable`	395700
expect `municipalTax`	128246.37
expect `jobbskatteavdrag`	35613

Case 2 — S2 700,000 SEK — state tax binds

given `grossAnnual`	700000
given `kommun`	annan
given `customMunicipalRate`	0.3241
expect `taxable`	675700
expect `jobbskatteavdrag`	46200
expect `stateTax`	7920

Case 3 — S3 420.000 kr i Stockholm — lägre kommunalskatt än riksgenomsnittet

given `grossAnnual`	420000
given `kommun`	stockholm
expect `municipalRate`	0.304
expect `municipalTax`	120292.8

Sources

Skatteverket · checked 2026-08-02

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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