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.

Classification

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

Taux d'imposition

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

Cotisations sociales

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

Immatriculation / régime

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

Payouts en crypto

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

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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