SKV 4302 — Jämkning, ändring av preliminär A-skatt (Skatteverket)

What is SKV 4302 - Adjustment of preliminary tax (jämkning)?

SKV 4302, "Jämkning – Ändring av preliminär A-skatt", is the Swedish Tax Agency's (Skatteverket) form for applying for jämkning: an adjustment of the preliminary tax that your main employer or pension payer deducts from each payment. Normally the deduction follows a tax table. When the table gets it wrong for you — for example because you have deductible interest, pay the property charge, travel far to work, only earn part of the year, or are paid by several payers — Skatteverket can decide that your main payer should deduct a different amount, so that you neither overpay all year nor end up with back tax (kvarskatt).

The form asks for your expected income before tax, box by box: pay, pensions and benefits so far this year and for the rest of the year, the income from your main payer (box 96, which must always be filled in), other employment income, deductions for travel and other expenses, capital income and interest, property tax bases, business income, days at sea and bases for tax reductions. Skatteverket reads the paper form by machine, so clear, whole-krona figures in the right boxes matter.

FileIt guides you through all fifteen parts in plain English, with each box's number beside its question. It adds up the total of boxes 07, 08 and 14 for you, checks your personal identity number and the rules the guidance sets out (box 01 when you report income so far, box 96 as part of the total, the months in box 06), and prints your answers into Skatteverket's own PDF. The finished form is saved in your FileIt vault. You print it, sign it by hand and post it yourself — FileIt never sends anything to Skatteverket.

Who needs to fill out SKV 4302 - Adjustment of preliminary tax (jämkning)?

• Employees in Sweden whose tax deduction by the tax table is too high because they have large deductions — interest on a mortgage, travel to and from work, double residence or other work expenses.
• Homeowners who pay the property charge or property tax and want it spread over the year through their pay.
• People who only earn for part of the year, such as someone starting work in the autumn or retiring in the summer, where the table would take too much tax.
• People paid by more than one employer or pension payer, where the payers together deduct too little and back tax threatens.
• Pensioners with several pensions, or with a foreign pension (for example from Norway) that is taxed in Sweden but where nobody deducts tax.
• Seafarers who want the seafarer's deduction and tax reduction reflected in their preliminary tax.
• People with hobby or business income, capital income or foreign insurance who want the tax on it spread across the year's deductions.

When to use SKV 4302 - Adjustment of preliminary tax (jämkning)

• When your income or deductions for the year differ from what the tax table assumes — for example a new mortgage, a new job, a move that lengthens your commute, or going part-time.
• When you get a second payer during the year, or change main payer, and want the total deduction to come out right.
• Before the year starts, to have a decision ready for next year (the period in box 06 is then 01 – 12).
• Again whenever your income or deductions change during the year: the guidance says to send a new application as soon as possible so the decision stays right.
• By 30 November at the latest for the current income year — the last day printed on the form's guidance.

What you need before you start

• Your Swedish personal identity number (personnummer) or coordination number.
• Your latest payslip or pension statement, showing pay and tax deducted so far this year (section 1).
• An estimate of your pay, pension and benefits for the rest of the year, and which payer is your main payer (huvudutbetalare).
• Your mortgage or loan statements for the interest you expect to pay this year (only your share if the loan is shared).
• Your travel-to-work calculation, if you claim that deduction.
• The tax assessment value (taxeringsvärde) basis for any property you owned on 1 January.
• Business figures, if you run a sole trader's business: expected surplus, expansion fund changes and pension-cost bases.
• Figures for capital income, capital gains and losses, and the standard income on an investment savings account (ISK).
• The number of days at sea, split into near-coastal and distant trade, if you have seafarer's income.

What’s on SKV 4302 - Adjustment of preliminary tax (jämkning)

The 2026 edition has 6 pages. FileIt asks for it in 16 parts:

1. Income year and personal detailsTaxpayer
2. 1. Employment - income and tax so far this year (Tjänst - Inkomster och skatt hittills under året)Taxpayer
3. 2. Income for the rest of the year or next year (Inkomster resten av året eller nästa år)Taxpayer
4. 3. Other employment income - whole year (Övriga tjänsteinkomster)Taxpayer
5. 4. Deductions - employment (Avdrag - Tjänst)Taxpayer
6. 5. General deductions (Allmänna avdrag)Taxpayer
7. 6. Capital (Kapital)Taxpayer
8. 7. Foreign insurance - yield tax (Utländsk försäkring - Avkastningsskatt)Taxpayer
9. 8. Property charge / property tax base - houses (Underlag för fastighetsavgift/fastighetsskatt)Taxpayer
10. 9. Business income (Inkomst av näringsverksamhet)Taxpayer
11. 10. General deductions - business (Allmänna avdrag, näringsverksamhet)Taxpayer
12. 11. Property charge / property tax base - other propertyTaxpayer
13. 12. Other details - days at sea (Övriga uppgifter)Taxpayer
14. 13. Tax reduction (Skattereduktion)Taxpayer
15. 14. Other information (Övriga upplysningar, ruta 90)Taxpayer
16. 15. Signature (Underskrift)Taxpayer

How to fill out SKV 4302 - Adjustment of preliminary tax (jämkning), step by step

1 Inkomstår, personnummer, namn och adress

At the top you give the income year the application is for, your personal identity number, and your name and address. The personal identity number is repeated at the top of page 2.

FileIt prints the number as YYYYMMDD-NNNN and checks the date and check digit, because an unreadable or wrong number is one of the most common reasons a machine-read form goes astray.

2 1 Tjänst – Inkomster och skatt hittills under året

Only for an application for the current year: the totals you have been paid so far this year, before tax — salary and benefits (02), pension and sickness compensation (03), work-injury annuity and care allowance (11), sickness, parental and unemployment benefit (04) and expense allowances (05) — plus the tax already deducted (01).

If you fill in 02, 03, 11 or 04 you must also fill in box 01, writing 0 if no tax was deducted. FileIt reminds you if you forget.

3 2 Inkomster resten av året eller nästa år

Box 06 gives the months your expected income covers, in numbers — March to December is 03 – 12, and next year is always 01 – 12. Then you give the pay (07), pension (08) and work-injury annuity (14) you expect for those months. FileIt adds these up for the Summa line.

Box 96 must always be filled in: the part of that income you expect from your main payer, the employer or payer you get the most from, including benefits. Box 94 is the part of 07, 08 and 14 that nobody deducts tax from, such as a Norwegian pension taxed in Sweden. Sickness, parental and unemployment benefit go in 09, not in 96, and expense allowances in 10.

4 3 Övriga tjänsteinkomster

From here on the figures are for the whole year. Box 120 is hobby income after costs, royalties and similar fees; box 110 certain income from close companies (fåmansföretag), such as dividends above the threshold amount; box 130 employment income that is not pension-qualifying, including periodic support you receive.

5 4 Avdrag – Tjänst

Deductions for your employment: travel to and from work (20), business travel (21), temporary work, double residence and trips home (22), and other expenses (23). Enter the full amounts — the guidance explains that Skatteverket itself reduces travel to work by 15 000 and other expenses by 5 000 (the figures printed on this edition).

6 5 Allmänna avdrag

Box 45 is for foreign social-security contributions you pay in the Nordic countries or the EU/EEA on income taxed in Sweden, and for periodic support you must pay by judgment or agreement. For periodic support, the form wants the recipient's name and address under Other information — FileIt asks for it here and prints it there for you.

7 6 Kapital

Interest income and dividends with tax deducted (30) or without (32), the standard income on an investment savings account (39), surplus from renting out a private home (33), taxable capital gains (31), interest expenses on secured loans (34), deductible capital losses (35) and the basis for deduction for a Swedish capital insurance (82). Include only your own share of a shared loan.

8 7 Utländsk försäkring – Avkastningsskatt

If you pay yield tax on a foreign capital insurance, a PEPP product or a foreign pension insurance, give the tax bases in boxes 80 and 81.

9 8 and 11 Underlag för fastighetsavgift/fastighetsskatt

Section 8 covers small houses and owner-occupied flats (53, 55); section 11 on page 2 rental buildings, premises and industrial or power-production units (64, 63, 48, 47, 50, 51). You pay property tax or the property charge for the whole year on property you own on 1 January, and you enter only your share of the basis.

10 9 and 10 Näringsverksamhet

For a business: surplus from active and passive business (40, 41), how much of the active surplus is sickness benefit (401), bases for special payroll tax and yield tax on pension costs (89, 88, 97) and changes in the expansion fund (67, 68). Section 10's box 46 is a deficit from active business you may set off against earned income, for example in a newly started business.

11 12 Övriga uppgifter and 13 Skattereduktion

Days at sea in near-coastal (17) and distant trade (36) let Skatteverket work out the seafarer's deduction and tax reduction. Section 13 gives the bases for the tax reductions for gifts to approved recipients (76) and unemployment-fund fees (75).

12 14 Övriga upplysningar

Anything else that matters — for example a request for special tax calculation on accumulated income or the investor deduction. If any of boxes 03, 04, 08 or 09 includes sickness or activity compensation, the form asks for the whole-year amount here; FileIt has a separate question for it and prints it as the first line.

13 15 Underskrift

Date, signature, telephone number and your name printed clearly. By signing you confirm the information is correct and complete. FileIt prints the date, phone number and name; you sign by hand on the printed form.

Common mistakes to avoid

• Leaving box 96 empty. The form says it must always be filled in, even if you have only one payer.
• Counting sickness, parental or unemployment benefit (box 09) in box 96, which the guidance says not to do.
• Entering amounts after tax. Every amount is before tax, in whole kronor.
• Filling in section 1 for an application for next year — it is only for income so far in the current year.
• Reducing the travel or other-expense deductions yourself, when Skatteverket already takes off the amounts printed in the guidance.
• Claiming a deduction you are not sure you are entitled to: if you don't have the right to it when you file your return, you risk back tax.
• Forgetting to send a new application when your income or deductions change later in the year.
• Writing unclear figures or outside the boxes — the form is read by machine.

After you fill it out

Print the form, sign it by hand in the Namnteckning box and post it to Skatteverkets Inläsningscentral, FE 4200, 105 81 Stockholm, the address printed on the form. Skatteverket's e-service Jämkning, which you sign into with e-legitimation such as BankID, is the faster digital alternative.

According to the form's guidance you usually get the decision within two weeks, in your digital mailbox if you have one, otherwise by post to your registered address. Applications for next year are decided in mid-December (digital mailbox) or sent by post in early January. Give the decision to your main payer; tell any other payers to deduct tax at 30 per cent, as the guidance says.

Keep the filled-in PDF in your FileIt vault next to your payslips and loan statements, so you can quickly send a new application if anything changes during the year.

SKV 4302 - Adjustment of preliminary tax (jämkning): frequently asked questions

Official sources

• Blank form (PDF), published by Skatteverket (Swedish Tax Agency): https://www1.skatteverket.se/lcmp2/lc_webapp/secure/PdfServlet.do?formularID=4302&sprak=sv&format=pdf
• Official instructions and guidance: https://www.skatteverket.se/privat/etjansterochblanketter/blanketterbroschyrer/blanketter/info/4302.4.39f16f103821c58f680006632.html
• Edition shown on this page: SKV 4302 58 sv web 01 (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Skatteverket (Swedish Tax Agency) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.

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