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F-skatt (F-tax approval) is a tax status from Skatteverket showing that a business pays its own preliminary tax and self-employed contributions. Clients who pay someone with F-skatt don't deduct tax or pay employer contributions on the fee. Sole traders are generally expected to have it, and you apply through verksamt.se.
Who needs it
- Sole traders and freelancers who invoice clients.
- Limited companies can be approved for F-tax too, but never for FA-tax.
- Self-employed permit holders running a business in Sweden. See self-employment permit 2026.
- Non-Swedish businesses with business operations in Sweden can also apply.
F-tax, FA-tax and A-tax
| Status | Who it fits | Who pays the tax |
|---|---|---|
| A-tax | Employees | The employer deducts it from salary |
| F-tax | Businesses | The business itself, monthly to its tax account |
| FA-tax | People with both a job and a business | Employer on salary, you on business income |
How to apply
- Use the e-service on verksamt.se (log in with Swedish e-identification), or without e-identification the paper form Företagsregistrering (SKV 4620).
- Describe the business. It must be independent, run for profit and long-term.
- Submit a preliminary income tax return. Skatteverket sets your preliminary tax from it.
- If you have lived in Sweden less than two years, add documents showing no unpaid taxes in the countries where you lived, issued within the past three months.
The same service also lets you register the business for VAT and as an employer.
Common problems
- No Swedish e-identification yet. Newcomers without it use the paper form SKV 4620.
- Refusal. Skatteverket can refuse after unpaid or unreported taxes, a business ban, an ongoing bankruptcy or misuse of an earlier approval.
- FA-tax and invoices. With FA-tax you must state your F-tax approval in writing on every assignment you invoice, or A-tax applies.
Related terms
- Swedish permit types
- Partner careers in Sweden, including freelancing.
- Samordningsnummer
Frequently Asked Questions
How do I check if a company has F-skatt?
Use Skatteverket's e-service Hämta företagsinformation: enter the company's registration number (for a sole trader, the personal identity number). You don't need Swedish e-identification. Check before paying an invoice.
Can I have F-skatt while I am employed?
Yes. People with a job and a business register for FA-tax. The employer still deducts tax on the salary, and you pay preliminary tax on the business income yourself.
Can a work permit holder get F-skatt?
F-tax is a tax question, and the work permit is a separate one. A work permit holder who changes employer or profession must apply for a new work permit, so check with Migrationsverket before taking on business work alongside your job.
How Settio helps
Planning your own move? Our free tools answer the common questions in under a minute: is this salary enough for a permit and how long the decision takes.
Once you are hired, Settio helps your employer or immigration agency run the case in one place: a plan with every step before the move, an employee portal on your phone after arrival, and reminders before your permit runs out.
More in our guide toImmigration to Sweden
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