How the Sweden enskild firma calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual surplus before contributions (SEK) | annualSurplus | 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) |
|---|---|---|
| Schablonavdrag | schablonavdrag | $round(annualSurplus * $const.schablonRate, 2) |
| Taxable Income | taxableIncome | $round($max([0, annualSurplus - schablonavdrag]), 2) |
| Egenavgifter (28.97%) | egenavgifter | $round(taxableIncome * $const.egenavgifterRate, 2) |
| Municipal tax | municipalTax | $round(taxableIncome * $const.municipalRate, 2) |
| State tax (20%) | stateTax | $round($const.stateRate * $max([0, taxableIncome - $const.stateThreshold]), 2) |
| Net income / year | netIncome | $round($max([0, annualSurplus - egenavgifter - municipalTax - stateTax]), 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 |
|---|---|
schablonRate | 0.25 |
egenavgifterRate | 0.2897 |
municipalRate | 0.3241 |
stateThreshold | 660400 |
stateRate | 0.2 |
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 — 600,000 SEK surplus — a typical full-time sole trader
given annualSurplus | 600000 |
|---|---|
expect schablonavdrag | 150000 |
expect taxableIncome | 450000 |
expect egenavgifter | 130365 |
expect municipalTax | 145845 |
expect stateTax | 0 |
expect netIncome | 323790 |
Case 2 — 250,000 SEK — part-time
given annualSurplus | 250000 |
|---|---|
expect schablonavdrag | 62500 |
expect taxableIncome | 187500 |
expect egenavgifter | 54318.75 |
expect municipalTax | 60768.75 |
expect stateTax | 0 |
expect netIncome | 134912.5 |
Case 3 — 1,200,000 SEK — above the state tax threshold
given annualSurplus | 1200000 |
|---|---|
expect schablonavdrag | 300000 |
expect taxableIncome | 900000 |
expect egenavgifter | 260730 |
expect municipalTax | 291690 |
expect stateTax | 47920 |
expect netIncome | 599660 |
Sources
- Skatteverket — Egenavgifter och särskild löneskatt · checked 2026-08-22
- Belopp och procentsatser för företagare 2026 · checked 2026-08-22
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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