Back Taxes / Residual Taxes
Last updated: Jan 25, 2026
If you have exercised stock options, you may have a residual tax to pay. This can happen if your employer didn't withhold enough tax from your salary, for example if the benefit tax is higher than your monthly salary.
For any stock option exercises, in your ledger, you will see a column with estimated values for any additional benefit tax you need to pay to Skatteverket.
Note
What to Do If You Have to Pay More Taxes
Payment Instructions for Sweden
- Bankgiro Account: 5050-1055
- Reference Number: Use
19or20+ your personal identification number and control digit (e.g.,19800101xxxxX) - Generate your reference number here: OCR Reference Generator
Payment Instructions from Abroad
- IBAN: SE56 8000 0890 1196 4624 0516
- BIC/SWIFT Code: SWEDSESS
- Bank: Swedbank AB, SE-105 34 Stockholm
- Recipient: Skatteverket, SE-831 87 Östersund
- Reference Number: Your personal Swedish identification number
Important
Interest Charges on Additional Payments
If you have to pay additional tax, you may have to pay interest on the amount. The interest rules work differently depending on the size of your debt and when you pay.
Skatteverket's official page on tax account interest rates has the most up to date interest rates - make sure to check the page for the most current information, as the interest rates can change.
Low Cost Interest Rate (Basränta)
Set at 2.5% (from December 1, 2024)
The income interest rate (Intäktsränta) is 1.125% (45% of base rate).
Important: Debts Over SEK 30,000 Are Split
If your residual tax exceeds 30,000 kr, it is split into two parts with different interest start dates:
- Amount exceeding 30,000 kr: Interest starts February 13, 2026 (pay by February 12, 2026 to avoid interest)
- First 30,000 kr: Interest starts May 5, 2026 (pay by May 4, 2026 to avoid interest)
Example: If you owe 90,000 kr, pay 60,000 kr by Feb 12 and the remaining 30,000 kr by May 4 to avoid all interest charges.
Debts of SEK 30,000 or Less
Interest of 2.5% (basränta) applies starting May 5, 2026. Pay by May 4, 2026 to avoid interest.
High Cost Interest Rate (Förseningsränta)
This is a penalty interest rate set at 17.5% (base rate plus 15 percentage points).
When does it apply? This rate applies after you receive your final tax assessment (slutskattebesked) and fail to pay by the due date specified in that document.
- You receive your slutskattebesked between April and December 2026 (typically June-August)
- You have 90 days to pay from the date on the notice
- If not paid by that due date, förseningsränta starts the day after
- Note: Interest paid is not tax-deductible
Related Articles
- Late Filing Penalties — Information about late filing fees and extensions
- Tax Filing FAQ — Common questions about tax filing in Sweden
- K4 Form & Incomplete Data — How to use the K4 form for your tax declaration
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