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A-tax, F-tax & SA-tax
Differences between Swedish tax forms.
A-skatt
Employee
You have A-tax if you are employed. The employer withholds tax and pays social contributions for you. Most employees and pensioners have A-tax.
F-skatt
Self-employed
You have F-tax if you run your own business. You pay your own tax and contributions via monthly preliminary tax. Often required to invoice clients.
FA-skatt
Both
FA-tax is for you who are both employed (A-tax) and run a business (F-tax) at the same time.
SA-skatt
Special A-tax
Special A-tax (SA-tax) is paid by you without having F-tax – e.g. for hobby income, certain pensions or rental income. The Tax Agency sets the amount.
A-tax, F-tax, FA-tax & SA-tax
Your tax form determines who pays the tax – you or your employer. You apply for F-tax and FA-tax at the Tax Agency. Guidance only.
Updated for 2026 · Source: Skatteverket / SCB · About the calculations