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, including freelance work, consultancy, and business profits, is also included once it is subject to every‑day business expenses and has been reported to the tax authorities. Additionally, certain income received as a result of a temporary or part‑time job, such as night shift work or overtime pay, is classified under this category. Income earned from active participation in a corporate organization where the individual is not merely a passive investor is also considered earned income.

Taxation of förvärvsinkomster is progressive; the Swedish tax system applies municipal and national tax rates, a solidarity surcharge (solidaritetsavgift), and a church tax if applicable, resulting in effective tax rates that can reach more than 30 % for high earners. The employer automatically deducts income tax at source, while self‑employed individuals must account for it through quarterly tax payments. Swedish law also requires that individuals compute a social security contribution (sociala avgifter) on most earned income, which funds the national pension scheme.

Förvärvsinkomster are therefore central to Sweden's fiscal structure, influencing taxation, national pension rights, and access to social services.