skattesats

Skattesats, or tax rate, is the proportion of a tax base that must be paid to the government according to law. The base can be income, consumption, property, or profits, and the rate is set by legislation and applied by tax authorities. Rates may be flat, applying the same percentage to all units of the base, or progressive, with higher bases taxed at higher rates. In addition, the effective rate paid by a taxpayer can differ from the statutory rate because of deductions, credits, exemptions, and timing differences.

Common forms of skattesats include income tax rates (applied to income, often with multiple brackets), value-added tax or sales tax rates (applied to goods and services, typically with a standard rate and reduced rates for certain items), corporate tax rates (on corporate profits), and property tax rates (based on assessed property value). Many tax systems also apply excise rates to specific goods such as fuel, alcohol, or tobacco. The choice of rates and the structure of the tax base reflect policy goals, including revenue needs, equity, and economic incentives.

Calculation is generally straightforward: tax due = tax base × skattesats, adjusted by applicable deductions, credits, and exemptions. Rates are periodically reviewed and may be changed through legislation. They can also be indexed to inflation to prevent bracket creep or adjusted to meet budgetary targets, economic conditions, or policy reforms.

See also: Taxation, Value-added tax, Progressive taxation, Corporate tax.