Förvärvsinkomster
Förvärvsinkomster, a Swedish term that literally translates to “earned income,” refers to income that a person acquires through work or self‑employment. It is the primary category of taxable income in Sweden and is used to calculate national taxes, pension contributions, and eligibility for certain social benefits. The Tax Agency (Skatteverket) distinguishes förvärvsinkomster from other income types, such as capital income or pension income.
The main components of förvärvsinkomster are salaries from employment, wages, commissions, and bonuses. Income from self‑employment,
Taxation of förvärvsinkomster is progressive; the Swedish tax system applies municipal and national tax rates, a
Förvärvsinkomster are therefore central to Sweden's fiscal structure, influencing taxation, national pension rights, and access to