inkomsttyp

Inkomsttyp refers to the classification of income for tax and statistical purposes in Sweden. The Swedish Tax Agency (Skatteverket) distinguishes several primary types of income: arbeta (earned income from employment), egenföretag (income from self‑employment), kapital (capital gains, dividends, interest), ränteinkomster (interest income), pensioner (pensions and annuities), och andra typer som arv (inheritance) and vinster från försäljning av fastigheter (profits from property sales). Each category is subject to different tax rates, deduction rules, and reporting requirements.

The distinction is important for the progressive tax system. Earned income is taxed gradually with additional obligations such as social security contributions. Capital income often receives a lower, flat rate. Depending on the classification, individuals may be eligible for specific deductions, such as the arbetslöshetsersättning (unemployment compensation) or pension contributions. For self-employed individuals, the inkomsttyp determines whether they are treated as employees for social security purposes or as independent contractors.

Statisticians use inkomsttyp data to monitor labor market participation, measure wealth inequality, and assess the effects of fiscal policy. In economic studies, aggregating income by type helps identify trends in wage growth versus capital accumulation. Governments also rely on these classifications when designing transfer programs and evaluating the impact of tax reforms on various income groups. Thus, inkomsttyp serves both as a practical tool for compliance and as a foundational element in macroeconomic analysis.