Pensioners often receive pensions from different pension providers, such as the Swedish Pensions Agency and occupational pension plans. They may also still be working and receiving a salary.
Those receiving income from several sources risk incurring residual tax, as the tax deducted from their income may be insufficient. It is therefore important to review income tax deductions and see how much tax is deducted from each income source.
- The Swedish Pensions Agency deducts tax from national public pensions according to the tax schedule for each municipality.
- Other pension providers, who most likely pay less than the national public pension and thus constitute secondary employers, deduct 30% tax from occupational pensions.
This may result in too little tax being deducted. Choose to increase your tax deduction via the Swedish Pensions Agency, or request an adjustment from the Swedish Tax Agency to avoid residual tax.
Increase your tax deduction at the Swedish Pensions Agency
For pensioners: To increase the amount of tax deducted from your national public pension at the Swedish Pensions Agency, log in to Mina sidor to notify us.
- For those approved for F-tax, we deduct 30% tax.
- For those approved for FA-tax (i.e., both A-tax and F-tax), we deduct tax according to the applicable schedule.
- Those seeking to claim the Swedish Pensions Agency as a secondary employer and deduct 30% tax must notify the Swedish Pensions Agency of this.
Request an adjustment from the Tax Agency
The best way to avoid residual tax is to make an adjustment with the Tax Agency. Do so by using the Swedish Tax Agency's calculator to determine the total tax liability for all of your income.
To request an adjustment, log in to the Swedish Tax Agency with an e-ID. Those planning to retire in the coming year can request an adjustment now to avoid future residual tax.
Adjustment decisions by the Tax Agency must be sent to pension providers
After applying for an adjustment with the Tax Agency, you will receive an adjustment decision from the Tax Agency. This decision must be sent to the Swedish Pensions Agency and to any other pension providers.
Decision to the Pensions Agency:
- Postal address of the Swedish Pensions Agency
- Via e-mail form to the Swedish Pensions Agency, files can be attached
The Swedish Pensions Agency uses the adjustment decision to deduct tax from national public pension payments, deductions that may be more or less than the deduction indicated by the applicable tax schedule.
Contact the Tax Agency with any further tax questions.
In January of each year, we send a decision regarding future pension disbursements by post or to your digital mailbox. This shows how much you will receive during the year in pension, and how much tax the Swedish Pensions Agency will deduct from your pension. Please ensure that the correct amount of tax is deducted.
If the amount is less than SEK 100, the Swedish Pensions Agency does not deduct any tax.
- Unless you tell us otherwise, the Swedish Pensions Agency deducts tax, according to the tax schedule applicable to your municipality, from your national public pension as a primary employer if you draw your entire national public pension. The primary employer is the one that pays the greatest amount of pension.
- When only a portion of a national public pension is paid, it is considered secondary income. Those receiving only a portion of their national public pension are likely to receive a greater amount of income from another provider, who deducts tax according to the tax schedule. In that case, we deduct 30% in tax from the pension we pay.
- When changing from a full pension payment to a partial pension payment, the tax deduction will also change, from the tax-schedule rate to 30% as a secondary employer.
- We do not require proof of your tax approvals.
National public pensions and benefits that are taxable or tax-free
- Income pension
- Premium pension
- Supplementary pension
- Income pension supplements
- Guarantee pension
- Adjustment and extended adjustment pensions
- Special survivor's pension
- Widow's pension
- Pensions that are tax-free are the special pension supplement and the survivor's benefit for children.
- The child pension is partially taxable.
- Benefits that are tax-free are the pensioner's housing allowance and maintenance support for the elderly.
Those who continue to work, instead of drawing a pension, pay less tax on their salary. This is because, in the vast majority of cases, gainful employment is taxed at a lower rate than pensions.
A salary is taxed less than a pension of the same size. The reason is the so-called earned income tax credit received for salaries, which reduces tax liability.
Individuals who are self-employed and aged 62 (63 as of 2023) or older, and who have drawn a full national public old-age pension throughout the tax year, need only pay the retirement pension contribution of 10.21% of gross income and the special employer’s contribution of 6.15%, i.e., a total of 16.36%.
The same percentage applies to those reaching the age of 66 or 67 (as of 2023) or more during the tax year, whether or not they draw their national public pension.