Adjust your tax by 8 November and avoid owing tax

The Swedish Tax Agency (Skatteverket) reminds anyone who wants the right tax from January to apply for a tax adjustment (jämkning) by 8 November. That way you avoid owing tax (kvarskatt) when your final tax for 2027 is settled. Here is what applies, and what business owners should keep in mind.

What is jämkning?

A tax adjustment means asking the Tax Agency to change how much tax is deducted from your salary or pension, so it better matches the tax you will finally owe. You get a decision with a tax rate that you give to whoever pays your main income. Other payers then deduct 30 percent.

• You apply in the Tax Agency's e-service Jämkning or on form SKV 4302.
• You can apply for next year from 1 October. For it to apply from January 2027, the application must be in by 8 November.
• The decision usually arrives within two weeks and only applies to the calendar year it covers.

Who should apply?

Owing tax is most common when several payers pay you, because none of them sees your whole income. This applies, for example, to:

• New pensioners with pensions from several sources, and people who draw a pension while still working.
• Salary from several employers, for example salary from your own limited company and a job on the side.
• Benefits and one-off payments, such as a bonus, where no tax was deducted.
• Capital gains, for example when you have sold shares or funds at a profit.

An adjustment also works the other way. If you have large interest costs or deductions for travel to and from work, you can adjust to get more money each month instead of waiting for a refund. From income year 2026, interest is only deductible on loans that meet the requirements on security and maximum loan-to-value.

Do you have F-tax?

If you run a sole trader business and pay assessed preliminary tax, you should normally not apply for a tax adjustment. Submit a new preliminary income tax return instead, and the Tax Agency will recalculate your preliminary tax based on how the business is doing.

Other ways to avoid owing tax

• Ask your employer to deduct more tax. This does not need a decision from the Tax Agency.
• Make an extra payment to your tax account if you already know you will owe tax. That way you avoid cost interest. For income year 2025, tax owed above 30,000 kronor had to be paid by 12 February 2026 and the rest by 4 May 2026.

Cost interest is 2.5 percent until the due date and 17.5 percent on anything not paid on time. These rates have applied since 1 December 2024.

Checklist before 8 November

1. Add up what you expect to receive in 2027 from all sources: salary, pension, benefits and capital.
2. Compare with the tax deducted today.
3. Apply in the e-service by 8 November, or ask your employer to deduct more tax.
4. If you have F-tax: submit a new preliminary income tax return instead.
5. Give the decision to whoever pays your main income.

Want help?

If you take a salary from your own company, we help you work out the right tax and split between salary and dividends. Read more about our tax advice and payroll, or about what applies to the 2027 tax return.

Sources

• Skatteverket: Time to apply for a tax adjustment to avoid owing tax (press release, 22 October 2026)
• Skatteverket: Tax adjustment (jämkning)
• Skatteverket: Interest on the tax account
• Skatteverket: Extra payment to the tax account