Hur mycket skatt betalar man på lönen 2023?

De flesta vet att man betalar en kommunalskatt på drygt 30%, men faktum är att det finns fler skatter som dras av på lönen i form av arbetsgivaravgifter, konsumtionsskatter, public service-avgifter, begravningsavgifter och jobbskatteavdrag som sänker skatten på lönen.

Det är alltså många olika skatter utöver de som syns på lönekuvertet, och frågan är hur hög skatten egentligen är.

På lönen betalar man i regel omkring 40% skatt inklusive arbetsgivaravgift, kommunalskatt, public service-avgift, begravningsavgift och jobbskatteavdrag. Räknar man med konsumtionsskatter går ytterligare 20% av lönen till skatt, vilket innebär att man totalt sett betalar 52% av lönen i skatt.

Räkna ut lön efter skatt – Skattekalkylator

För att räkna ut hur mycket skatt du betalar på din lön manuellt tar du din lön före skatt multiplicerat med 0,32 (gäller bruttolön). Vill du istället veta din lön efter skatt tar du: Lön före skatt * 0,68 = Lön efter skatt. Uträkningen antar en genomsnittlig kommunalskatt på 32% och tar ej hänsyn till arbetsgivaravgifter eller kyrkoskatter.

Detta påverkar hur mycket skatt man betalar på lönen 2023

I Sverige betalar vi olika mycket skatt på vår lön beroende på ett flertal faktorer. Nedan ska vi gå igenom vad som påverkar skatt på lön för en anställd:

Den främsta faktorn som påverkar hur mycket skatt som dras på lönen är var i landet man bor, eftersom alla kommuner har olika kommunalskatter (längst ned i artikeln finns en komplett lista över alla kommuners olika skattesatser).

Hur mycket man tjänar är även det en påverkande faktor för hur mycket skatt du ska betala eftersom Sverige har en progressiv beskattning. De som tjänar mer får alltså betala en högre marginalskatt, vilken varierar från 30-35% upp till ungefär 55% av lönen.

Kyrkoavgiften (tidigare kallad kyrkoskatten) är en avgift på ungefär 1% av lönen, men hur mycket du betalar varierar beroende på vilken församling du tillhör och vilken årsinkomst du har. Kyrkoavgiften är frivillig och genom att gå ur svenska kyrkan kan man därför minska skatten på lönen med ungefär 1%.

Här nedanför finns en tabell över hur mycket skatt man betalar och vad den består av:

Typ av skatt	Skatt i procent på lön
Arbetsgivaravgift	31,42%
Kommunalskatt	32,24%
Public service-avgift	1% (max 1327 kr/ år)
Begravningsavgift	0,25%
Jobbskatteavdrag	-10-20%
(Kyrkoavgift)	(1%)
Konsumtionsskatter	20%
Total skatt:	52%

Hur mycket skatt man betalar på lönen inklusive arbetsgivaravgift och konsumtionsskatt.

Exempel – Hur mycket är 35 000 kronor efter skatt?: 35 000 kronor är ungefär 23 700 kronor efter skatt, med en skattesats på drygt 32% (exklusive arbetsgivaravgift och kyrkoavgift). Av de 35 000 kronorna går 11 200 kr till kommunalskatt, 110 kr till public service-avgift, 87 kr till begravningsavgift och man får tillbaka ca 3000 kr i jobbskatteavdrag. Räknar man in arbetsgivaravgiften och konsumtionsskatter får man behålla 21 840 kronor eller 48% av lönen efter skatt.

Se Chefsekonomen Jacob Lundberg från Timbro förklara hur mycket skatt man betalar på lönen i denna videon.

Betalar man verkligen över 50% av lönen i skatt? – Detta ingår i skatten

Hur mycket skatt man faktiskt betalar är ett vitt diskuterat ämne, och procentandelen kan vara olika beroende på vad man räknar som skatt på lön och inte.

Vissa hävdar att de flesta betalar omkring 50% eller mer i skatt för varje krona de tjänar, medan andra bortser från arbetsgivaravgift och konsumtionsskatter och istället utgår från den generella kommunalskatten omkring 32%. Hur mycket man betalar i skatt, och vad skatten består av baseras på ett antal faktorer som vi nu ska gå igenom:

Arbetsgivaravgift

Arbetsgivaravgift är den avgift som arbetsgivaren betalar till staten för sina anställda, och är på 31,42% av den utbetalda bruttolönen. Huruvida arbetsgivaravgiften ska räknas som en skatt eller inte för löntagare är diskuterat. Det generella antagandet är dock att det i slutändan ändå är löntagaren som indirekt betalar arbetsgivaravgiften genom lägre löner.

Tjänar man exempelvis 30 000 kronor brutto har arbetsgivaren redan betalat in drygt 31% i skatt, det vill säga ungefär 9500 kronor, pengar som gör att du till slut får en lägre nettolön.

Kommunalskatt

Kommunalskatten är den skatt som de flesta tänker på när det gäller skatt på lön. Kommunalskatten betalas till hemkommunen och delas upp i två delar: kommunal skattesats och skattesats till regioner, vilket totalt landar på 32,24% av lönen.

Sveriges kommuner har alla olika skattesatser, och det skiljer som mest hela 6,17% bland kommunerna (längst ned i artikeln finns en komplett lista på skatten för alla kommuner i Sverige)

Lägst kommunalskatt har Österåkers kommun (28,98%), följt av Solna (29,20%) och Täby (29,63%).
Högst kommunalskatt i Sverige har invånarna i Dorotea (35,15%) kommun följt av Bräcke (35,09%) och Vindelns (34,95%)

Begravningsavgift

Begravningsavgiften är en skatt som ligger på ca 0,25% av den beskattningsbara inkomsten, beroende på år och kommun.

Public service-avgift

Public service-avgiften är en del av skatten som syftar till att uppehålla radio och tv och är maximalt på 1327 kronor per år, eller drygt 110 kronor per månad. De som har en årsinkomst under 132 770 kronor betalar istället 1% av inkomsten i public service-avgift.

Jobbskatteavdrag

Jobbskatteavdraget är en skattereduktion på arbetsinkomst och ligger vanligtvis kring 10%. Är du äldre än 65 år kan du få upp till 20% i jobbskatteavdrag.

Konsumtionsskatt

Konsumtionsskatter dras inte av direkt från din lön, utan tillkommer först när du handlar olika typer av varor och tjänster. Två tydliga exempel på konsumtionskatter är moms och bensinskatt, som indirekt gör att du betalar en högre skatt på dina lönepengar.

Generellt sätt kan man anta en ungefärlig konsumtionsskatt på 20%, det vill säga att en femtedel av de pengar man har kvar i nettolön och handlar för går till skatt.

Skattegräns – Ingen skatt för dig som tjänar mindre än 20 431 kronor per år

Varje år beslutas det om en skattegräns, alltså ett belopp som man under ett år får tjäna utan att betala skatt. Skattegränsen ändras varje år, men för 2022 var beloppet 20 431 kronor, vilket betyder att du som tjänar mindre än detta inte behöver betala skatt.

Skattegränsen är till för att låta de som till exempel studerar, eller av andra skäl har låga inkomster ska få behålla en större del av lönen. Slår man ut det skattefria beloppet per månad innebär det en skattefri månadslön på drygt 1700 kronor, vilket är ett perfekt tillskott för de som av olika skäl inte kan jobba mer. Det är viktigt att du som anställd fyller i blanketten ”Intyg för utbetalning av lön utan skatteavdrag” innan din första löneutbetalning för att skatteavdraget ska gälla.

Det lönar sig dock att arbeta och tjäna mer än 20 431 kronor trots att man då behöver betala skatt på grund av att du då får avsättning till pensionen. Du som årligen tjänar upp till 180 000 kronor får mer i pensionsavsättning (inkomst- och premiepension) än vad du betalar skatt, vilket kan göra det fördelaktigt att bryta skattegränsen.

Skatt för egenföretagare

När de flesta pratar om skatt på lön syftar man oftast på anställdas löner, men hur mycket betalar en egenföretagare i skatt på sin lön?

Egenföretagare som har aktiebolag är anställda av sig själva, vilket betyder att det även är deras uppgift att betala sin egna lön, arbetsgivaravgifter och skatter. Som företagare betalar man bolagsskatt på drygt 20%, samt eventuellt 20-57% på aktieutdelning. Generellt sett betalar man mindre skatt som företagare än som anställd om företaget går med vinst.

Se videon för mer information och en jämförelse av löner och aktieutdelning för företagare.

Historiska skattesatser

Idag ligger kommunalskatten på drygt 30%, men så har det inte alltid varit. Faktum är att skatten har höjts med nästan 25 procentenheter de senaste hundra åren. År 1930 var den genomsnittliga skattesatsen endast 8,49%, vilket är ungefär en fjärdedel av dagens 32,24%.

Sveriges skatt på lön jämfört med andra länder

I Sverige betalar vi globalt sett väldigt höga skatter, och landar på en femteplats över världens högsta skatter. Högst skatter i världen har:

Danmark (46,5%)
Frankrike (45,4%)
Belgien (43,1%)
Italien (42,9%)
Sverige (42,6%)

Lägst skatter i Världen har:

Mexico (17,9%)
Colombia (18,7%)
Chile (19,3%)
Irland (20,2%)
Costa Rica (22,9%)

Kommunalskatt för Sveriges kommuner

Här följer en komplett lista på hur mycket skatt man betalar i Sveriges olika kommuner. Datan är tagen från scb och listan följer i bokstavsordning:

Kommun	Skatt 2021	Skatt 2022
Ale	33,35	33,35
Alingsås	32,84	32,84
Alvesta	33,42	33,42
Aneby	33,85	33,85
Arboga	33,29	33,29
Arjeplog	34,84	34,84
Arvidsjaur	34,14	34,14
Arvika	33,64	33,43
Askersund	33,50	33,40
Avesta	33,60	33,60
Bengtsfors	34,40	34,40
Berg	34,22	34,22
Bjurholm	34,50	34,50
Bjuv	32,17	32,17
Boden	33,94	33,94
Bollebygd	33,07	33,07
Bollnäs	33,37	33,37
Borgholm	33,44	33,44
Borlänge	34,05	34,05
Borås	32,79	32,79
Botkyrka	32,23	32,23
Boxholm	33,37	33,37
Bromölla	33,74	33,74
Bräcke	35,09	35,09
Burlöv	31,27	31,27
Båstad	31,41	31,41
Dals-Ed	34,69	34,69
Danderyd	30,83	30,43
Degerfors	34,55	34,55
Dorotea	35,15	35,15
Eda	33,95	33,95
Ekerö	31,33	31,03
Eksjö	34,02	34,02
Emmaboda	34,07	33,82
Enköping	33,05	33,05
Eskilstuna	32,85	32,85
Eslöv	31,72	31,72
Essunga	33,05	33,05
Fagersta	32,99	32,99
Falkenberg	32,50	32,50
Falköping	33,43	33,43
Falun	33,70	33,70
Filipstad	33,20	33,95
Finspång	33,70	33,70
Flen	33,10	33,10
Forshaga	33,55	33,55
Färgelanda	33,74	34,39
Gagnef	33,92	33,92
Gislaved	33,75	33,75
Gnesta	32,95	32,95
Gnosjö	34,00	34,00
Gotland	33,60	33,60
Grums	34,18	34,18
Grästorp	33,47	33,47
Gullspång	33,97	33,97
Gällivare	33,89	33,89
Gävle	33,77	33,77
Göteborg	32,60	32,60
Götene	33,60	33,60
Habo	33,93	33,93
Hagfors	33,70	33,70
Hallsberg	33,10	33,10
Hallstahammar	32,69	32,69
Halmstad	32,38	32,38
Hammarö	34,80	34,80
Haninge	31,76	31,76
Haparanda	33,84	33,84
Heby	34,21	34,21
Hedemora	33,80	33,80
Helsingborg	31,39	31,39
Herrljunga	33,42	33,42
Hjo	33,05	33,05
Hofors	34,37	34,37
Huddinge	31,85	31,55
Hudiksvall	33,12	33,12
Hultsfred	33,77	33,77
Hylte	32,85	32,85
Håbo	32,80	32,80
Hällefors	33,60	33,60
Härjedalen	34,17	34,17
Härnösand	34,63	34,63
Härryda	32,10	31,98
Hässleholm	32,38	32,38
Höganäs	30,91	30,91
Högsby	34,07	34,07
Hörby	32,26	32,26
Höör	32,93	32,93
Jokkmokk	34,29	34,29
Järfälla	31,23	31,07
Jönköping	33,40	33,40
Kalix	33,89	33,89
Kalmar	33,67	33,67
Karlsborg	32,80	32,80
Karlshamn	34,37	34,37
Karlskoga	33,55	33,55
Karlskrona	33,69	33,69
Karlstad	32,95	32,95
Katrineholm	32,95	32,95
Kil	33,55	33,55
Kinda	33,00	33,00
Kiruna	34,39	34,39
Klippan	31,93	31,93
Knivsta	33,22	32,62
Kramfors	34,43	34,43
Kristianstad	32,64	32,64
Kristinehamn	33,65	33,65
Krokom	33,87	33,87
Kumla	33,15	33,15
Kungsbacka	32,73	32,73
Kungsör	32,91	32,91
Kungälv	32,92	32,92
Kävlinge	29,69	29,69
Köping	33,04	33,04
Laholm	31,98	31,98
Landskrona	31,42	31,42
Laxå	33,73	33,73
Lekeberg	33,98	33,98
Leksand	33,45	33,45
Lerum	32,13	32,13
Lessebo	33,81	33,81
Lidingö	30,07	29,92
Lidköping	32,74	32,74
Lilla Edet	33,85	33,85
Lindesberg	33,85	33,85
Linköping	31,75	31,75
Ljungby	33,07	33,07
Ljusdal	33,87	33,87
Ljusnarsberg	32,57	32,57
Lomma	30,82	30,82
Ludvika	33,70	33,70
Luleå	33,84	33,84
Lund	32,42	32,42
Lycksele	34,40	34,40
Lysekil	33,94	33,94
Malmö	32,42	32,42
Malung-Sälen	34,20	34,20
Malå	34,70	34,70
Mariestad	32,74	32,74
Mark	32,99	33,31
Markaryd	33,31	32,99
Mellerud	34,08	34,08
Mjölby	33,45	33,45
Mora	33,97	33,97
Motala	33,25	33,25
Mullsjö	34,10	34,10
Munkedal	35,11	34,86
Munkfors	33,70	33,70
Mölndal	31,99	31,99
Mönsterås	34,07	34,07
Mörbylånga	34,07	34,07
Nacka	30,31	30,06
Nora	33,80	33,80
Norberg	33,54	33,54
Nordanstig	34,02	34,02
Nordmaling	34,60	34,60
Norrköping	33,30	33,30
Norrtälje	31,80	31,80
Norsjö	34,70	34,70
Nybro	34,19	34,19
Nykvarn	32,05	32,05
Nyköping	32,25	32,25
Nynäshamn	31,93	31,93
Nässjö	34,30	34,30
Ockelbo	34,27	34,27
Olofström	33,75	33,75
Orsa	34,05	33,95
Orust	34,34	34,09
Osby	33,44	33,44
Oskarshamn	34,12	34,21
Ovanåker	33,37	33,37
Oxelösund	33,05	33,05
Pajala	34,74	34,74
Partille	31,44	31,44
Perstorp	31,99	31,99
Piteå	33,59	33,59
Ragunda	34,92	34,92
Robertsfors	34,50	34,50
Ronneby	33,95	33,85
Rättvik	33,45	33,45
Sala	33,19	33,19
Salem	31,75	31,50
Sandviken	33,12	33,12
Sigtuna	32,08	32,08
Simrishamn	31,69	31,69
Sjöbo	32,10	32,10
Skara	32,98	32,98
Skellefteå	33,95	33,95
Skinnskatteberg	33,34	33,34
Skurup	31,60	31,60
Skövde	33,09	33,09
Smedjebacken	34,09	34,09
Sollefteå	34,68	34,68
Sollentuna	30,20	30,20
Solna	29,20	29,20
Sorsele	34,95	34,95
Sotenäs	33,47	33,47
Staffanstorp	30,72	30,27
Stenungsund	33,12	33,12
Stockholm	29,82	29,82
Storfors	34,38	34,38
Storuman	34,45	34,45
Strängnäs	32,50	32,50
Strömstad	33,39	33,39
Strömsund	34,92	34,92
Sundbyberg	30,98	30,98
Sundsvall	33,88	33,88
Sunne	33,35	33,35
Surahammar	33,19	33,19
Svalöv	31,92	31,92
Svedala	31,42	31,42
Svenljunga	33,73	33,53
Säffle	33,20	33,20
Säter	33,95	33,95
Sävsjö	33,68	33,68
Söderhamn	33,17	33,17
Söderköping	32,73	32,73
Södertälje	32,23	32,23
Sölvesborg	33,86	33,86
Tanum	33,04	33,04
Tibro	32,69	32,69
Tidaholm	33,55	33,55
Tierp	33,00	33,00
Timrå	34,88	34,53
Tingsryd	34,00	34,00
Tjörn	33,19	33,19
Tomelilla	31,79	31,79
Torsby	33,70	33,70
Torsås	33,29	33,29
Tranemo	32,98	32,98
Tranås	33,77	33,87
Trelleborg	31,78	31,58
Trollhättan	33,84	33,84
Trosa	32,43	32,43
Tyresö	31,83	31,58
Täby	29,63	29,63
Töreboda	33,20	33,20
Uddevalla	33,64	33,64
Ulricehamn	32,53	32,53
Umeå	34,15	34,15
Upplands Väsby	31,50	31,50
Upplands-Bro	31,68	31,48
Uppsala	32,85	32,85
Uppvidinge	34,00	33,90
Vadstena	34,35	34,35
Vaggeryd	33,25	33,25
Valdemarsvik	34,03	34,03
Vallentuna	31,08	30,98
Vansbro	33,93	33,93
Vara	33,25	33,25
Varberg	31,73	31,73
Vaxholm	31,86	31,38
Vellinge	29,68	29,68
Vetlanda	33,77	33,77
Vilhelmina	34,75	34,75
Vimmerby	34,22	34,22
Vindeln	34,95	34,95
Vingåker	33,50	33,50
Vårgårda	33,09	33,09
Vänersborg	33,69	33,69
Vännäs	34,95	34,95
Värmdö	31,26	31,06
Värnamo	33,28	33,28
Västervik	33,02	33,02
Västerås	31,24	31,24
Växjö	32,19	32,19
Ydre	34,10	34,10
Ystad	31,29	31,29
Åmål	33,94	33,94
Ånge	34,62	34,62
Åre	33,92	33,92
Årjäng	33,65	33,65
Åsele	34,95	34,95
Åstorp	31,47	31,47
Åtvidaberg	33,94	33,94
Älmhult	32,96	33,86
Älvdalen	34,42	34,42
Älvkarleby	34,40	34,40
Älvsbyn	33,79	33,79
Ängelholm	31,67	31,47
Öckerö	33,04	33,04
Ödeshög	34,15	34,15
Örebro	32,90	32,90
Örkelljunga	30,24	30,24
Örnsköldsvik	34,00	34,00
Östersund	33,72	33,72
Österåker	29,08	28,98
Östhammar	33,40	33,40
Östra Göinge	32,17	32,17
Överkalix	34,14	34,14
Övertorneå	33,09	33,09
Genomsnittlig skatt:	32,27%	32,24%

Kommunalskatter för Sveriges 290 kommuner.

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april 5, 2026 kl. 7:10 f m

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Svara
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Svara
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april 10, 2026 kl. 8:34 f m

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Svara
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april 13, 2026 kl. 10:26 e m

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Svara
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