Sweden Jobbskatteavdrag 2027 Earned-Income Credit Calculator

Jobbskatteavdrag is Sweden's earned-income tax credit — a deduction from municipal income tax for active workers, introduced in 2007 and expanded through 8 reform phases. The credit phases in as income rises, plateaus, and gradually phases out at very high incomes. Working pensioners aged 66+ get an enhanced version roughly 2x the standard amount. The credit applies only to earned income (salary + self-employment), not pensions or capital income.

Who Gets Jobbskatteavdrag

Eligible income: salary, self-employed business income (näringsverksamhet), bonuses, commissions, and most cash benefits from work. Ineligible: pension income (occupational + state + private), unemployment benefits (a-kassa), sick pay beyond statutory period, parental leave pay, and capital income. The credit applies automatically — Skatteverket calculates it from your assessed earned income and reduces your preliminary tax via your tax table. Self-employed individuals receive it via their annual declaration. Maximum is roughly SEK 60,000 for under-66 and SEK 80,000 for 66+, but actual amount depends on municipal tax rate.

Working Pensioner Bonus (66+)

The enhanced jobbskatteavdrag for those aged 66 or older during the income year roughly doubles the standard credit. This is a deliberate policy to incentivize working pensioners — combined with the förhöjt grundavdrag (enhanced personal allowance for 66+) it makes earned income for older Swedes substantially tax-cheaper than the same income at age 65. A 66-year-old earning SEK 300,000 may pay SEK 15,000-20,000 less tax than a 65-year-old on the same salary in the same municipality. The boundary is based on whether you turn 66 during the calendar year — not 1 January cutoff.

Last updated May 2026. Sources: Skatteverket, Pensionsmyndigheten.