Avoid interest costs and late filing fees!

– Important dates for individuals in relation to the income tax return!

13 February 2023

Have you sold a property, condominium, or perhaps funds or securities during 2022 and expect to receive a tax deficit of more than SEK 30,000? Keep in mind that you need to make a supplementary payment to your tax account no later than 13 February 2023 if you want to avoid interest costs. From 14 February 2023, interest will start to be calculated on amounts that exceed SEK 30,000 in tax arrears.

The interest on the tax account is linked to the base interest rate, which fluctuates in line with interest rates generally in Sweden. From 1 November 2022, the interest on the tax account has been adjusted. The lower interest cost rate is 2,5% (compared to 1,25% previously) and is paid, among other things, on amounts that arise due to tax deficits until the due date for debt payment. The high interest cost rate is 17,5% (previously 16,25%) and is paid, among other things, on amounts where payment of a tax deficit has not been made on the stipulated due date. 

Positive news is however that the interest credit rate will increase to 1,125% (previously 0%) on surplus on the tax account. 


5 March 2023

If you want to receive a possible tax refund already in April, you can register for a digital mailbox by 5 March at the latest. Examples of a digital mailboxes are Kivra, Billo and Min Myndighetsbrevlåda. 


10 March 2023

The Swedish Tax Agency sends out pre-printed tax returns between 6-10 March for those who have a digital mailbox. Those who do not have a digital mailbox but an e-identification can log onto Mina Sidor from 10 March and see the pre-printed tax return online. 

For those without e-identification, you will receive the pre-printed tax return by post between 15 March and 15 April. 


30 March 2023

Is the pre-printed tax return correct and do you not have any changes to make? If you approve the tax return by 30 March at the latest without changes, you can receive a possible tax refund as early as April. 


2 May 2023

Individuals must submit their income tax returns for the tax year 2022 no later than 2 May 2023. If you hire an agency, you can, in some cases, have until 15 June to submit the tax return. 

If you submit your tax return late, you risk a late filing fee of SEK 1,250. If you submit your tax return after August 2023, the late filing fee is doubled; if you wait until October and beyond, the late filing fee is tripled.


3 May 2023

If you expect to have a tax deficit of at most SEK 30,000, you will avoid paying interest costs if you make a supplementary payment to your tax account by 3 May 2023. 


Do you want help with your income tax return? Do you have questions about supplementary tax payments? Do not hesitate to contact us at Skeppsbron Skatt.

Anders Lagerholm
Partner, Global Mobility Services
Agnes Fröjd Almefjord
Global Mobility Services
Felix Schöttle
Global Mobility Services