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SwedenSkatteverket

Summer-firm partners earning under 25,211 kronor need no tax return

The filing-free ceiling for practice-firm income plus wages rises from 25,042 kronor for 2026 to 25,211 kronor for 2027; share sales and other triggers still require a return.

By Taxxa AI OyPublished 4 November 2026

Tax

Many municipalities offer 15 to 20-year-olds the chance to run a practice firm over the summer holidays, called sommarföretag, sommarlovsföretag or övningsföretag. Participants get training in entrepreneurship and business creation, a mentor and start capital, though the activity goes under different names in different municipalities.

A participant who is a delägare in such a firm normally needs no income tax return when the practice-firm income together with any wages is below 25,211 kronor in 2027Skatteverket. For 2026 the corresponding ceiling is 25,042 kronorSkatteverket. The comparison adds the two income sources together: it is the combined amount that is tested against the ceiling, not each source on its ownSkatteverket.

Normally is the operative word: other filing duties still apply. Someone who has sold shares, for example, may still have to fileSkatteverket. The general filing-duty overview confirms both halves of that logic. Employment income and active business revenue count together toward the thresholdSkatteverket, and capital income of 200 kronor or more in the year triggers a filing duty on its own, expressly including sales of funds, shares or cryptocurrency as well as dividends, interest, and sales or rentals of housingSkatteverket. Capital income on which the payer files a kontrolluppgift, such as interest, dividends or standardised income, does not count toward that 200-kronor testSkatteverket. So a summer entrepreneur below the 25,211-kronor line who also sold shares during the year files a return anyway.

The venture's own tax mechanics are unchanged. A municipal grant for starting the summer business is tax-free. Profit from selling goods is declared as hobbyverksamhet, while income from selling services is declared as employment income (arbetsinkomst). No VAT is added to what is sold, and there is no right to deduct VAT on what is bought. The same rules apply to participants in the Ung Företagsamhet concept.

In practice, a summer entrepreneur for 2027 adds practice-firm income to any wages earned during the year and checks the total against 25,211 kronorSkatteverket: below the line, with no share sale or other filing trigger, no income tax return is dueSkatteverket; above it, a return is filed as usualSkatteverket, with goods profits as hobby income and service fees as employment income.

Legal basis: the 2027 ceiling and the venture rules in Skatteverket's Entreprenör på sommarlovet guidance and the filing-duty triggers in its Vem ska deklarera? overview.

Add the client 2027 summer-firm income to their wages and file an income tax return only if the total reaches 25,211 kronor or another filing trigger applies.

Sources