🇸🇪

TRIPLE TAXATION

Understanding the real tax burden of a Swedish restaurant owner

📊 Calculation Base: Restaurant in Malmö

All amounts below are calculated on this common base

Annual revenue
1.0M SEK
Standard net margin
8%
Final net profit
80k SEK
Owner salary
300k SEK

💥 TAX WITHDRAWAL RATIO

1 SEK
kept
➡️
4.75 SEK
taken
In concrete terms: For 80,000 SEK of net profit retained,
380,000 SEK goes to the State in various forms

🎭 The three faces of the taxpayer

The same restaurant owner pays taxes under three different statuses

Base: 1M SEK
🏢
ENTREPRENEUR
218k SEK
As an entrepreneur, he transfers 218,000 SEK to the State through VAT collected on sales, corporate income tax, and employer social charges on wages paid.
VAT collected (12% restaurant) 107k SEK
Employer social charges (31.42%) 94k SEK
Corporate income tax (20.6%) 17k SEK
Base: 1M SEK
👤
INDIVIDUAL
117k SEK
As an individual, he pays 117,000 SEK in taxes and contributions on his own salary of 300,000 SEK, according to municipal and national tax brackets.
Municipal tax (~32% Malmö) 96k SEK
Social contributions (7%) 21k SEK
Base: 1M SEK
🛒
CONSUMER
45k SEK
As a consumer, he transfers 45,000 SEK in VAT and special taxes on his personal purchases with his available net income.
Consumption VAT (25%) 37k SEK
Special taxes (alcohol, etc.) 8k SEK

🎯 GLOBAL VIEW: 380k SEK total withdrawals

Total tax paid: 380,000 SEK, based on 1M SEK in annual revenue

Distribution of the 380,000 SEK paid to the Swedish State

28%
VAT collected
25%
Income taxes
25%
Social charges
22%
Other taxes

📅 Tax calendar: when are these taxes due?

MONTHLY
VAT collected and employer social charges are declared and paid every month
16.8k SEK
MONTHLY
Pay-as-you-earn tax automatically deducted from the owner's salary
9.8k SEK
ANNUAL
Corporate income tax calculated and paid once or twice per year
17k SEK
DAILY
VAT on personal consumption paid with each purchase (25% of price)
100 SEK/day

⚙️ Methodology & Sources