Sweden Contractor Calculator

Enskild firma means you register your own sole proprietorship and hold your own F-skattsedel (F-tax certificate): clients pay your invoices gross, and you're personally responsible for paying egenavgifter (self-employed social contributions, 28.97% of profit in 2026) and income tax. Egenanställning means you invoice through an umbrella company's F-tax registration instead, they take a service fee (this calculator defaults to 6%, in line with providers like Frilans Finans), pay the standard arbetsgivaravgift (31.42%, uncapped) as your employer, and pay you a net salary like any other employee. On 900 000 kr invoiced revenue a year, that difference works out to roughly 35 067 kr/month via enskild firma versus 36 275 kr/month via egenanställning in this calculator's worked example.

The standard rate is 28.97% of your active-business profit (revenue minus deductible expenses). Any sole trader with at least 40,000 kr of profit gets a permanent, general reduction of 7.5 percentage points, down to 21.47%, on the first 200 000 kr of that profit, worth up to 15,000 kr/year. This is a standing rule for any active sole trader clearing the profit floor, not a one-off incentive limited to brand-new businesses. Profit above 200 000 kr is taxed at the full 28.97%.

Yes. Egenavgifter reduce your taxable profit before kommunalskatt and statlig inkomstskatt are calculated, exactly like this calculator applies them: the egenavgift amount comes off profit first, and income tax is calculated only on what's left.

The umbrella deducts its service fee from your invoiced revenue first. What's left has to cover both your gross salary and the employer's arbetsgivaravgift on that salary (31.42%, uncapped in Sweden, unlike most other markets), so the umbrella backs out how much gross salary the remaining amount actually supports before paying you and remitting the contribution to Skatteverket. You then pay ordinary employee income tax on that gross salary.

Yes, meaningfully. As of 2026, fees run roughly from the low single digits up to around 6-8% of invoiced revenue depending on the provider and service level. This calculator defaults to 6%, in line with established providers like Frilans Finans, but you should adjust the fee field to match your own provider's actual rate for a precise comparison.

It depends heavily on revenue level, expenses, and how much administrative work you're willing to take on yourself. Enskild firma gives you the full deduction stack and no umbrella fee, but you handle your own bookkeeping, invoicing, and F-skatt compliance. Egenanställning trades a fee for the umbrella handling all of that plus payroll-style benefits like sick pay accrual. Run your own expected revenue and expenses through the calculator above rather than relying on a single rule of thumb.

No. Aktiebolag is a genuinely different structure, with its own corporate tax (bolagsskatt), dividend taxation rules, and share capital requirement, that most contractors only consider once revenue is consistently well above what enskild firma or egenanställning comfortably support. This calculator focuses on the two structures that don't require forming a company.