Enskild Firma Calculator

Revenue to net income with periodiseringsfond, egenavgifter, and rantefordelning

Annual Revenue (SEK)

Annual Expenses (SEK)

Municipality

Periodiseringsfond: 15% (75 000 SEK)Max 30%

Rantefordelning capital (SEK)8.55% rate = 0 moved to capital

Net Income

314 432 SEK/yr

26 203 SEK/month

Effective tax

37.1%

Revenue600 000

Expenses-100 000

Profit500 000

Periodiseringsfond (15%)-75 000

Rantefordelning to capital-0

Taxable business income425 000

Egenavgifter (28.97%)-123 123

Schablonavdrag (25% of eg.avg)+30 781

Grundavdrag30 800

Municipal tax (32.87%)-99 221

State tax (20%)---

Jobbskatteavdrag+36 776

Capital tax on rantefordelning---

Total tax185 568

You save 36 179 SEK/year with optimization

Compared to no periodiseringsfond or rantefordelning

Based on SKV 433, 2026 rates. Informational tool, not tax advice.