Other adjustments

If the business is active, deductions for retirement savings are permitted with certain limitations. If used, it should be entered in the field Individual, tax-deductible pension contribution in active business activities (R38). Deductions are only permitted in case of:

• premiums on pension insurance, owned by the sole proprietor, and
• deposits to an individual account for retirement savings.

If the income solely stems from active business activities, deductions may be made at a maximum of 35 percent of the income. The deduction may amount to a maximum of 10 price base amounts (a total of SEK 455,000).

If the income basis for the previous year was larger, this may be used instead. In that case, specify the income basis for the previous year in the input field below.

Previous year's income basis for deduction in active business activities

If the income basis for the previous year was larger than the income basis for the current year, the previous year’s basis may be used instead. In that case, specify the amount here.

In the Allowed deductions for social contributions and special employer’s contribution in the previous year’s tax return (R40) field, the deducted amount in field R43 in previous year’s NE tax form shall be specified.

In the field Debited social contributions and special employer’s contribution in accordance with the previous year’s final assessment notice (R41), the social contributions and special employer’s contribution for the previous year are specified.

In the Sickness allowance (R44) field, sickness allowance received from Försäkringskassan (based on income from business activities) is specified.