Different Types of Taxes
Tax revenue is used mainly to finance welfare, i.e. to pay for public sector expenditure. There are various types of taxes. Taxes are usually classified as follows:
Direct taxes on labour:
taxes payable on income from work, taxes on income related to work (such as sickness benefits, pensions and parental benefits) and basic pension contributions.
Indirect taxes on labour:
social security contributions (employers contributions and self-employed contributions for self-employed persons), general payroll taxes and special employers contributions payable on certain types of compensation and employee benefits.
Taxes on income from capital:
taxes payable on income from capital assets (such as interest, dividends and rent) and capital gains tax.
Taxes on property:
In 2008 the national real estate tax was replaced with a local government real estate charge.
Corporate taxation:
tax on income from business activities.
Taxes on goods and services:
value-added tax (VAT), excise duties on alcohol and tobacco, oil, petrol, etc.
The regulations are those applying in 2009.
General Government Tax Revenues, SEK billion
Forecast |
|||
|---|---|---|---|
Revenue year |
2007 |
2008 |
2009 |
Taxes on labour |
871.0 |
909.8 |
907.5 |
Direct taxes |
481.8 |
499.6 |
502.5 |
Local tax |
478.9 |
505.7 |
526.0 |
State tax |
43.9 |
47.9 |
43.8 |
Basic pension contributions |
81.0 |
85.6 |
89.3 |
Tax reductions etc. |
-122.1 |
-139.7 |
-156.6 |
Non-resident entertainers' tax etc. |
0.1 |
0.1 |
0.1 |
Indirect taxes |
389.2 |
410.2 |
405.0 |
Employers' social insurance contrib. |
382.0 |
407.3 |
410.0 |
Stat. contrib. for self-employed per.1 |
11.4 |
12.2 |
12.3 |
Special employers' contributions2 |
29.4 |
29.5 |
32.3 |
Tax abatements3 |
-10.6 |
-14.1 |
-23.9 |
Occupational group life insurance etc. |
0.9 |
1.0 |
1.0 |
Contributions to the premium pension system |
-23.9 |
-25.7 |
-26.6 |
Taxes on capital |
204.4 |
174.0 |
187.8 |
Taxes on capital, households |
48.6 |
24.5 |
26.7 |
Corporate profits tax |
101.0 |
95.0 |
106.0 |
Capital returns tax |
13.0 |
16.1 |
14.9 |
Real estate tax |
26.1 |
22.4 |
24.1 |
Stamp duty4 |
9.4 |
9.9 |
9.9 |
Wealth tax |
0.0 |
0.0 |
0.0 |
Other taxes5 |
6.3 |
6.1 |
6.1 |
Inheritance and gift tax |
0.0 |
0.0 |
0.0 |
Taxes on consumer goods and inputs |
398.5 |
431.1 |
438.2 |
Value-added tax |
284.4 |
310.7 |
313.8 |
Tobacco tax |
9.7 |
10.6 |
10.5 |
Tax on spirits |
4.2 |
4.2 |
4.2 |
Tax on wine etc. |
4.0 |
4.0 |
4.1 |
Tax on beer |
2.8 |
2.9 |
2.9 |
Energy tax |
38.2 |
38.7 |
40.5 |
Carbon dioxide tax |
25.1 |
26.7 |
28.3 |
Other energy and environmental taxes5 |
4.7 |
5.5 |
5.5 |
Road traffic tax |
13.1 |
16.1 |
16.4 |
Import duties |
5.9 |
6.2 |
6.3 |
Other taxes6 |
6.4 |
5.5 |
5.6 |
Taxes due and other taxes |
-1.4 |
-2.0 |
-4.1 |
Taxes due7 |
-7.6 |
-8.1 |
-8.4 |
Other taxes |
6.3 |
6.1 |
4.4 |
Total tax revenues |
1.472.5 |
1.512.9 |
1.529.4 |
EU taxes |
-7.2 |
-7.6 |
-7.8 |
Public sector tax revenues |
1.465.3 |
1.505.3 |
1.521.6 |
Local taxes |
-478.9 |
-517.8 |
-539.7 |
Contributions to the pension system |
-168.9 |
-178.2 |
-185.2 |
Central government tax revenues |
815.5 |
807.6 |
786.2 |
- The self-employed pay statutory contributions for self-employed persons instead of employers' social contributions.
- Special employers' contributions are payable on pension provisions, etc.
- Employers and the self-employed are eligible in some cases for a lower rate of social contributions.
- Stamp duty is payable, inter alia, on the registration of title in connection with purchases of property and recording mortgages in the land register.
- Includes tax on thermal output at nuclear power plants, waste tax etc.
- Includes surplus received from Systembolaget AB, AB Svenska Spel, lottery tax and advertisement tax.
- Taxes due are taxes that are not paid because of bankruptcy.
Source: Ministry of Finance.
