Input

Active

Income year

Choose the year for your calculation

Home municipality

Choose your home municipality for correct municipal tax

Hourly rate

SEK/h

Your consultant hourly rate, excluding VAT

Tax table

Tax table based on municipality's total tax rate

Days off per year

days

Include vacation days, holidays, sick days and other days off

Monthly salary

SEK/month

Your desired monthly salary before tax

Annual company costs

SEK/year

Sum of all annual costs for the company, excluding salary

Your Monthly Income

NaN kr

Net salary: NaN kr + Net dividend: NaN kr

Effective tax rate

Marginal tax rate

Results

Calculated

Monthly

Personal Finances

Salary The total gross salary taken from the company during a year. Calculation: Annual salary withdrawal: NaN kr: NaN kr
Basic deduction A deduction on taxable income that reduces tax. The amount varies depending on income level. Calculation: Based on annual income: NaN kr: NaN kr
Taxable income The income that is taxed after the basic deduction has been subtracted. Calculation: NaN kr - NaN kr: = NaN kr
Municipal tax Tax paid to the municipality and region. The rate varies depending on place of residence. Calculation: (NaN % municipal tax (excl. church fee) + NaN % burial fee) * NaN kr: NaN kr
State tax An extra tax on higher incomes. Paid on income above a certain threshold. Calculation: NaN % on income above NaN kr: NaN kr
Salary after tax The final amount left after all taxes and deductions have been handled. Calculation: From tax table : NaN kr - tax: = NaN kr
Shareholder
Hours worked Total billable hours per year based on working days and days off. Calculation: (0 working days - 0 days off) * 8 hours = 0 hours: 0
Dividend Profit taken from the company as a dividend to the owner. Taxed separately from salary income. Calculation: Based on gränsbelopp and profit after tax: NaN kr: NaN kr
Tax on dividend Tax paid on the dividend. Lower than regular income tax for qualified dividends. Calculation: NaN % * NaN kr: NaN kr
Net dividend The final amount of the dividend after tax has been deducted. Calculation: NaN kr - NaN kr: = NaN kr
Self-employed
Total personal tax Your total personal tax (municipal tax + state tax + dividend tax). Excludes corporate tax already paid by the company. Calculation: NaN kr + state tax + dividend tax: = NaN kr
Total net income The total amount left after tax, including both salary and dividends. Calculation: NaN kr + NaN kr: = NaN kr
Equivalent gross salary as employee The gross salary a regular employee would need to have the same net income as your combined salary and dividend. Calculation: Gross salary that would give the same net income as your combined salary and dividend after tax: NaN kr

Company Finances

Consultant fees The total revenue from consulting assignments during a year. Calculation: hours * NaN kr/hour: NaN kr
Costs
Personnel costs The total salary paid to you as an employee in your own company. Calculation: Salary: NaN kr: NaN kr
Pension savings Contribution to occupational pension. Calculated as a percentage of salary. Calculation: 4.5% of gross salary up to 7.5 income base amounts and 30% on the exceeding salary part: NaN kr: NaN kr
Employer contributions Social security contributions paid by the employer in addition to the gross salary. Calculation: NaN % * NaN kr: NaN kr
Other costs Other company costs not directly related to salary, e.g., office rent, equipment, etc. Calculation: Specified cost: NaN kr: NaN kr
Results
Operating profit (EBIT) Earnings before interest and taxes. Shows the company's profitability from its main operations. Calculation: NaN kr - NaN kr - NaN kr - NaN kr - NaN kr: = NaN kr
Corporate tax Tax the company pays on its profit. Calculation: NaN % * NaN kr: NaN kr
Net profit The profit remaining after corporate tax has been paid. Calculation: NaN kr - NaN kr: = NaN kr
Retained earnings Profit that remains in the company for future dividends, investments, or buffer. Not taxed until distributed. Builds up the company's equity and financial security. Calculation: NaN kr - NaN kr: = NaN kr
Key Performance Indicators
Profit margin Shows how much of the revenue becomes profit after all costs and taxes. Calculation: (NaN kr / NaN kr) * 100: NaN %
Earnings before tax (EBT) Profit before tax. In this case, the same as EBIT since we don't have any interest expenses. Calculation: EBIT: NaN kr: NaN kr
Cash flow Shows how much money actually flows into the company. Includes non-cash items like pension provisions. Calculation: NaN kr + NaN kr: NaN kr
Utilization rate The proportion of total working time that is billable. Calculation: ( / ( * 8)) * 100: NaN %
Break-even hourly rate The minimum hourly rate required to cover all costs. Calculation: (NaN kr + NaN kr + NaN kr + NaN kr) /: NaN kr

Cost Distribution and Results

Insights

Your profit margin of NaN % is good for consultants (average: 25-35%)
With NaN % utilization rate, you're working efficiently
Your break-even rate is NaN kr - everything above this is pure profit

Note

This calculator provides approximate estimates for budget planning purposes. The results are not exact and may differ from actual amounts. Always consult with a certified accountant or tax advisor for precise calculations and professional advice.