{"id":51899,"date":"2026-05-13T14:27:00","date_gmt":"2026-05-13T12:27:00","guid":{"rendered":"https:\/\/bjornlunden.com\/?post_type=blogs&#038;p=51899"},"modified":"2026-05-26T09:36:56","modified_gmt":"2026-05-26T07:36:56","slug":"vad-ar-statlig-inkomstskatt","status":"publish","type":"blogs","link":"https:\/\/bjornlunden.com\/se\/bjornkoll\/blogg\/vad-ar-statlig-inkomstskatt\/","title":{"rendered":"Vad \u00e4r statlig inkomstskatt?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><span><strong>Statlig inkomstskatt \u00e4r en skatt p\u00e5 f\u00f6rv\u00e4rvsinkomster (20%) \u00f6ver en viss niv\u00e5. F\u00f6r beskattnings\u00e5r 2026 tas det ut statlig inkomstskatt p\u00e5 inkomster \u00f6ver 643 000 kr.\u00a0\u00a0<\/strong><\/span>\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">I statlig inkomstskatt ing\u00e5r enligt inkomstskattelagen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>inkomstskatt i inkomstslaget tj\u00e4nst p\u00e5 inkomster \u00f6ver en viss niv\u00e5 (skatten \u00e4r 20 %)<\/li>\n\n\n\n<li>inkomstskatt i inkomstslaget n\u00e4ringsverksamhet p\u00e5 inkomster \u00f6ver en viss niv\u00e5, vilket g\u00e4ller b\u00e5de f\u00f6r enskilda n\u00e4ringsidkare och handelsbolagsdel\u00e4gare som \u00e4r fysiska personer (skatten \u00e4r precis som i tj\u00e4nst 20 %) och f\u00f6r aktiebolag och andra juridiska personer (bolagsskatt 20,6 %)<\/li>\n\n\n\n<li>kapitalskatt (30%) p\u00e5 \u00f6verskott i inkomstslaget kapital<\/li>\n\n\n\n<li>expansionsfondsskatt (20,6 %) p\u00e5 avs\u00e4ttning till expansionsfond (enskilda n\u00e4ringsidkare och handelsbolagsdel\u00e4gare som \u00e4r fysiska personer).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Staten tar \u00e4ven in andra inkomstskatter, t ex s\u00e4rskild inkomstskatt f\u00f6r utomlands bosatta, s\u00e4rskild inkomstskatt f\u00f6r utomlands bosatta artister m fl, avkastningsskatt p\u00e5 pensionsmedel och kupongskatt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span>Den statliga skatten p\u00e5 f\u00f6rv\u00e4rvsinkomster (sammanlagd inkomst av tj\u00e4nst och n\u00e4ringsverksamhet) \u00e4r f\u00f6r m\u00e4nniskor:<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>2027 \u00e5rs deklaration (beskattnings\u00e5ret 2026)<\/em><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table row-table mce-item-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"2\">Fastst\u00e4lld inkomst<\/th><\/tr><tr><th colspan=\"2\">Skatt i skiktet<\/th><\/tr><\/thead><tbody><tr><td>0\u2013643 000<\/td><td>0 kr<\/td><\/tr><tr><td>643 100\u2013<\/td><td>20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>2026 \u00e5rs deklaration (beskattnings\u00e5ret 2025)<\/em><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table row-table mce-item-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"2\">Fastst\u00e4lld inkomst<\/th><\/tr><tr><th colspan=\"2\">Skatt i skiktet<\/th><\/tr><\/thead><tbody><tr><td>0\u2013625 700<\/td><td>0 kr<\/td><\/tr><tr><td>625 800\u2013<\/td><td>20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>2025 \u00e5rs deklaration (beskattnings\u00e5ret 2024)<\/em><\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table row-table mce-item-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"2\">Fastst\u00e4lld inkomst<\/th><\/tr><tr><th colspan=\"2\">Skatt i skiktet<\/th><\/tr><\/thead><tbody><tr><td>0\u2013598 400<\/td><td>0 kr<\/td><\/tr><tr><td>598 500\u2013<\/td><td>20%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/bjornlunden.com\/se\/redovisning\/bokforingsprogram\/\">Med&nbsp;Lundify&nbsp;sk\u00f6ter du f\u00f6retagets bokf\u00f6ring, fakturering och betalningar smidigt p\u00e5 webben och i mobilen. Prova gratis i 30 dagar!<\/a><br><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">\n<style>\ntable {\nfont-family: 'Open sans', arial, sans-serif;\nborder-collapse: collapse;\nwidth: 100%;\ncolor: #333333;\nborder: 1px #2f4a67;\n}\n\ntd, th {\nborder: 1px solid #c1c1c1;\ntext-align: center;\npadding: 4px;\nwidth: 60px;\n}\n\nth {\nbackground-color: #2f4a67;\ncolor: #ffffff;\n}\n\ntr:nth-child(even) {\nbackground-color: #d7e7f1;\n}\n<\/style>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statlig inkomstskatt \u00e4r en skatt p\u00e5 f\u00f6rv\u00e4rvsinkomster (20%) \u00f6ver en viss niv\u00e5. F\u00f6r beskattnings\u00e5r 2026 tas det ut statlig inkomstskatt p\u00e5 inkomster \u00f6ver 643 000 kr.\u00a0\u00a0\u00a0 I statlig inkomstskatt ing\u00e5r enligt inkomstskattelagen: Staten tar \u00e4ven in andra inkomstskatter, t ex s\u00e4rskild inkomstskatt f\u00f6r utomlands bosatta, s\u00e4rskild inkomstskatt f\u00f6r utomlands bosatta artister m fl, avkastningsskatt p\u00e5 [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":12989,"menu_order":0,"template":"","categories":[],"class_list":["post-51899","blogs","type-blogs","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs"}],"about":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/types\/blogs"}],"author":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/users\/11"}],"version-history":[{"count":3,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51899\/revisions"}],"predecessor-version":[{"id":57620,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/blogs\/51899\/revisions\/57620"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media\/12989"}],"wp:attachment":[{"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/media?parent=51899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bjornlunden.com\/se\/wp-json\/wp\/v2\/categories?post=51899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}