Sweden

Europe

Reported as active business income (näringsverksamhet) at municipal ~32% plus 20% state surtax above ~SEK 625,800, with ~29% self-employed social contributions. This is business income, not capital gains.

How it's classified

Active business income (inkomst av näringsverksamhet) - NOT capital gains.

Tax rate

Municipal ~29-35% (avg ~32%) on profit, plus 20% state surtax above ~SEK 625,800; combined marginal up to ~52%.

Social contributions

Self-employed social contributions (egenavgifter) ~28.97% of net profit, partly deductible.

Registration / regime

Sole trader (enskild näringsidkare) with F-tax registration; VAT above SEK 120,000 turnover (financial-service exemption may apply).

Crypto payouts

USDC is business income at SEK value on the receipt date; a later change in value on disposal is a separate capital event.

Sources

taxsummaries.pwc.com

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.

Compare countries