Municipal tax uprating factors set for 2027: 1.037 and 1.052

Ordinance SFS 2026:1772 on uprating factors (uppräkningsfaktorer) for computing 2027 preliminary municipal tax funds (preliminära kommunalskattemedel) was issued on 3 September 2026Svenskforfattningssamling and published in Svensk författningssamling on 8 September 2026Svenskforfattningssamling. It sets the factors to be used under Section 4 of the 1965 Act with special provisions on municipal tax assessment (lagen (1965:269) med särskilda bestämmelser om kommuns och annan menighets utdebitering av skatt, m.m.): 1.037 for income year 2026Svenskforfattningssamling and 1.052 for income year 2027Svenskforfattningssamling.

Preliminary municipal tax funds are the advances a municipality is entitled to collect from the state during the tax year: the product of its assessed taxable earned income (skatteunderlaget) for the year before the tax year, the tax rate decided for the tax year, and the uprating factors fixed no later than September the year before (4 § lagen (1965:269)). The statute requires two factors each year, matching the estimated percentage change in the national tax base: one for the change between the second and first years before the tax year, one for the change between the year before the tax year and the tax year itself. For budget year 2027 that means 1.037, the estimated change from 2025 to 2026GOV, and 1.052, the estimated change from 2026 to 2027GOV. The resulting amount is paid out in twelfths each month.

The ordinance is a one-year instrument: it enters into force on 1 January 2027Svenskforfattningssamling and ceases to apply at the end of 2027Svenskforfattningssamling, superseding the previous ordinance in the same matter (2025:873)Svenskforfattningssamling. Those computing the 2027 advances apply 1.037 as the 2025-to-2026 factorSvenskforfattningssamling and 1.052 as the 2026-to-2027 factorSvenskforfattningssamling and note the expiry date at the end of 2027. The instrument itself names the previous ordinance in the same matter (2025:873) as the latest one, continuing the annual series under 4 § lagen (1965:269). Legal basis: SFS 2026:1772, issued under 4 § lagen (1965:269).