COMPANY SETUP · 2026 TAX RULES
Swedish Freelance Calculator: Enskild Firma vs. AB
Compare corporate taxation, social contributions, and take-home pay for sole traders vs. limited companies. Features the new 2026 unified 3:12 dividend limits.
Business Finances
SEK
SEK
Includes software licenses, computers, accounting, insurance, etc.Aktiebolag (AB) Salary Strategy
SEK/mo
Extracting at least SEK 48,000/month gross maximizes your public pension and sickness benefit credits.Fill out the fields and click Calculate Comparison to see the tax-efficiency comparison between Enskild Firma and AB.
Choosing Between Enskild Firma and Aktiebolag (AB)
In Sweden, the choice between starting a sole proprietorship (Enskild Firma) and a limited liability company (Aktiebolag) depends largely on your expected profits and how you plan to manage business risk. An AB offers limited liability and powerful tax planning opportunities, while Enskild Firma has simpler accounting and lower initial setup requirements.
Frequently Asked Questions (FAQ)
What is the new 2026 3:12 dividend rule?
Starting in 2026, the simplification rule (förenklingsregeln) is merged with the salary rules. Owners receive a joint flat-rate base allowance (grundbelopp) of 4 inkomstbasbelopp (IBB), which is SEK 322,400 per partner. This amount can be extracted as a dividend taxed at just 20%.
At what income level should I switch from Enskild Firma to an AB?
Generally, if your annual business revenues exceed SEK 600,000 to SEK 800,000, setting up an AB becomes more tax-efficient. This is because you can restrict your salary to avoid high state income tax brackets and extract surplus profits via low-tax dividends.
What are the social taxes for a sole trader in Sweden?
A sole trader (Enskild Firma) pays self-employment social taxes (egenavgifter) at a rate of 28.97% of taxable business profit.