Freelancing in Sweden: registering an enskild firma, F-tax, the SEK 120,000 VAT exemption, and egenavgifter

Freelancing in Sweden usually means running an enskild firma (sole trader), and the whole process runs through verksamt.se.

Registration, in order

You register the enskild firma with Skatteverket by applying for F-tax (F-skatt) approval, which signals that you pay your own tax and contributions rather than having a client withhold them. The application is completed online at verksamt.se, and it is the single step that gets you set up to invoice.

The SEK 120,000 VAT exemption

You are automatically exempt from VAT (moms) if annual turnover is SEK 120,000 or less, about €10,900. That figure is measured net of VAT. The standard VAT rate is 25%. Once turnover passes the threshold you register, charge VAT, file periodic returns, and recover input VAT.

Income tax and social contributions

Profit is taxed as personal income: municipal tax of roughly 29% to 36%, plus 20% state tax on income above the state-tax threshold. Sole traders file their business result on the NE annex to the personal return, so bookkeeping feeds straight into your tax filing.

On social contributions, the self-employed pay egenavgifter totalling about 28.97% for 2026. They fund pension, health, and other social insurance, and are deductible when computing taxable profit — which softens the effective cost — so set aside for them as you invoice.

General information about freelancing in Sweden, current as of the review date above, and not tax advice. Thresholds and rates change — confirm current figures with Skatteverket, verksamt.se, or a qualified redovisningskonsult.