Nettótekjur

Nettótekjur is a term used in Nordic and related languages to denote net income or net revenue. It refers to the amount of money that remains after deductions have been applied, and its exact meaning can vary depending on whether it is used in a personal finance or a business context.

For individuals, nettótekjur equals gross earnings minus taxes and other mandatory deductions, such as social security contributions and pension payments. The specific deductions depend on the country, local laws, and personal circumstances, making nettótekjur the take-home pay available for spending and saving. It is a key figure in personal budgeting and wage negotiations.

In a business context, nettótekjur (often aligned with net revenue or net sales) denotes revenue after subtracting reductions such as returns, rebates, and allowances. Value-added tax (VAT) or sales tax is typically excluded from nettótekjur, because these taxes are collected on behalf of the government and not part of the company’s revenue. Nettótekjur is used to assess actual sales performance and to compare period-to-period results, separate from gross revenue or turnover.

Calculations illustrate the distinction: a person with a gross monthly income of 40,000 units who pays 9,000 in income tax and 2,000 in pension contributions has a nettótekjur of 29,000 units. A company with gross sales of 100,000 units, returns of 5,000, and discounts of 2,000 would report nettótekjur of 93,000 units, before other expenses and taxes. Understanding nettótekjur helps in financial planning, reporting, and policy analysis.