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Marginal tax

Your marginal tax and the 2026 state tax breakpoint.

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Breakpoint & marginal tax 2026

Marginal tax = the tax on your next earned krona. Below the breakpoint of 660,400 kr you only pay municipal tax. Above it, 20% state income tax is added (skiktgräns 643,000 kr after basic deduction). For those 66+, the breakpoint is 760,500 kr.

Simplified – does not account for the phase-out of the earned income tax credit at high incomes.

Updated for 2026 · Source: Skatteverket / SCB · About the calculations

Frequently asked questions

What is marginal tax and the breakpoint in 2026?

Marginal tax is the tax on your next earned krona. Below the breakpoint of 660,400 kr you only pay municipal tax. Above it, 20% state income tax is added. For those aged 66+, the breakpoint is 760,500 kr.