landstingsskatt

Landstingsskatt, commonly referred to as landstingsskatten, is a local income tax in Sweden levied by the county councils (landsting). It is intended to fund regional services such as health care, dental care, public transport, culture, and regional development. The tax is calculated as a percentage of personal income and is collected alongside municipal tax on the annual tax return.

The rate is set independently by each county council, and over time there has been variation across counties. This means residents in different parts of the country can pay different total tax rates when combining municipal tax (kommunalskatt) with landstingsskatt. The system distinguishes regional responsibilities from municipal ones, the latter funded through kommunalskatt and, in some periods, other local charges.

Historically, landstingsskatt has been a topic of political discussion and reform, particularly concerning the organization of regional government and funding. Debates have centered on the balance between regional autonomy and administrative efficiency, with some reform proposals aiming to consolidate or restructure regional authorities.

Exemptions or reductions may apply depending on local regulations, age, income, or other policy decisions issued by the county council. Tax rates and rules are publicly published by each county and appear on the annual tax assessment notices.

In summary, landstingsskatt serves as the regional counterpart to municipal taxes, providing the financial basis for county-level public services and infrastructure in Sweden.