Enskild Firma vs AB
Should you incorporate? Compare net income side by side with optimal salary + 3:12 dividend strategy.
Annual Profit (before owner tax)
Municipality
Enskild Firma
284 195
Net income (43.2% effective tax)
Profit500 000
Egenavgifter (28.97%)-144 850
Schablonavdrag+36 213
Municipal tax-111 148
State tax (20%)---
Jobbskatteavdrag+40 193
Total tax215 805
Better option
Aktiebolag (AB)
313 868
Net income (37.2% effective tax)
Salary (optimal)350 000
Arbetsgivaravgift (31.42%)-109 970
Salary tax-61 559
Jobbskatteavdrag+35 800
Bolagsskatt (20.6%)-8 246
Dividend (3:12 at 20%)31 784 @ 20%
Dividend tax-6 357
Total tax186 132
AB saves you 29 673 SEK/year at this profit level
At this profit level, the choice depends on your growth plans. AB gives liability protection and better tax optimization at higher profits.
AB Strategy Assumptions
Salary set at: 350 000 SEK/yr (29 167 /mo) — at or below brytpunkt to avoid state tax
3:12 forenklingsregeln gransbelopp: 229 350 SEK (2.75 x IBB 83 400)
Dividend within gransbelopp taxed at 20%. Excess at 30% capital tax.
Bolagsskatt: 20.6%. Arbetsgivaravgift: 31.42%.
Sources
SKV 433 ed.36
57 kap. IL (3:12)
Prop. 2025/26:32
Informational tool only. Based on 2026 tax rules. Verify with Skatteverket or a licensed skatteradgivare.