Municipalities face correction-only tax-rate rule and December route

Municipalities and regions reporting next year's municipal or regional skattesats to Skatteverket's e-service now face a correction-only ruleSkatteverket: a reported rate may be rättad (corrected) no later than 30 NovemberSkatteverket, replacing the previous blanket right to ändra eller rätta (change or correct) the decided rate by that dateSkatteverket. A new conditioned route covers budgets decided in DecemberSkatteverket: where the budget is decided in December for special reasons, for example because of an election, fullmäktige may at the same time set a different skattesats than the one previously decidedSkatteverket, and the new rate is reported in the e-service directly after the December decisionSkatteverket.

The ordinary timetable is unchanged. Next year's rate is filed in the e-service during 1 October to 30 NovemberSkatteverket. Where fullmäktige sets the rate by 16 November 2026, the decided rate is reported by 16 NovemberSkatteverket and the board's proposal need not be filedSkatteverket. Where fullmäktige plans to decide on 17–30 November 2026, the board's proposed rate for next year is reported by 16 November together with the planned decision dateSkatteverket, and the decided rate is then reported by 30 November even if it matches the proposalSkatteverket. Where the budget is still undecided on 30 November, fullmäktige must nevertheless set next year's rate and report it by 30 NovemberSkatteverket.

Speed matters for December filings. Skatteverket produces every individual's tax table for the next income year in early December and distributes it to employers and other payers, so a late rate change can leave the tables wrongSkatteverket. Corrections that must be made in December are therefore to be made as early as possibleSkatteverket.

A new section explains how a municipality finds out which ombud it has registered. Because of secrecy, Skatteverket discloses who is appointed ombud only to the municipality's or region's authorised representative or to a person holding that representative's written consentSkatteverket. The request goes through the form Ta del av allmänna handlingar och uppgifter för offentliga aktörerSkatteverket and must contain a request identifying the ombud role Lämna skattesats och begravningsavgift, the municipality's or region's name and organisation number, a certified protocol file showing who the authorised representatives are, and, where the information goes to another person at the municipality or region, a written consent file from the authorised representativeSkatteverket.

Logging in requires ombud registered with SkatteverketSkatteverket, and at least two are recommended. Municipalities are told to check already in autumn 2026 whether their registered ombud can file the 2027 rateSkatteverket, deregistering on form SKV 4804 and registering new ombud on form SKV 4794 where authorisation is missingSkatteverket. Municipalities that are burial principals also report the begravningsavgiftSkatteverket. Where a municipality and a region have agreed a skatteväxling, the shift is included in the filed rateSkatteverket: for income year 2027 care responsibility moves to a regionSkatteverket taxing at 11.70, so the municipal rate falls by 0.20 kronorSkatteverket to 20.30Skatteverket and the regional rate rises by 0.20 kronorSkatteverket to 11.90Skatteverket, and those are the figures each filesSkatteverket.

The procedure is set out in Skatteverket's guidance Lämna uppgift om skattesats och begravningsavgift: ombud are registered on form SKV 4794 (Anmälan ombud – Lämna skattesats och begravningsavgift)Skatteverket and deregistered on form SKV 4804 (Avregistrering/återkallelse av behörighet)Skatteverket.