How to start a company in Sweden as a foreigner (2026)
Aktiebolag or enskild firma, what it costs, how long it takes, and the extra rules for founders without a personnummer or from outside the EU, with 2026 fees and tax rates from Bolagsverket and Skatteverket.
Quick answer
Most founders choose an aktiebolag (AB): SEK 25,000 share capital, SEK 2,400 to register online and about 7 working days at Bolagsverket, then free F-tax, VAT and employer registration with Skatteverket (up to six weeks). A sole trader (enskild firma) needs no capital and registers only with Skatteverket, but you are personally liable. You don't need a personnummer: use a coordination number with Freja+, or paper forms.
AB, enskild firma or handelsbolag?
| Aktiebolag (AB) | Enskild firma | Handelsbolag (HB) | |
|---|---|---|---|
| Legal entity | Yes | No, you are the business | Yes |
| Owners | 1 or more (people or companies) | 1 person | 2 or more |
| Personal liability for debts | No, limited to capital (board can be liable, e.g. unpaid taxes) | Yes, fully | Yes, partners are liable |
| Minimum capital | SEK 25,000 | None | None |
| Register with | Bolagsverket + Skatteverket | Skatteverket (Bolagsverket optional) | Bolagsverket + Skatteverket |
| Registration fee | SEK 2,400 online / SEK 2,700 paper | Free (name registration SEK 1,800 / 2,100) | SEK 1,800 online / SEK 2,100 paper |
| How profit is taxed | 20.6% corporate tax; owners taxed on salary and dividends | As your income plus egenavgifter (28.97%) | Each partner on their share |
| Auditor | Only above size limits | No | In some cases (e.g. larger partnerships) |
Step by step: starting an AB
Choose the business form
Most founders choose an aktiebolag (limited liability, SEK 25,000 capital) or an enskild firma (sole trader, no capital, personal liability).
Sort out your ID and permits
Bolagsverket's e-services need a Swedish e-ID. Without a personnummer, apply for a coordination number with a confirmed identity and use Freja+, or use paper forms. Non-EU founders who will live in Sweden need a residence permit first.
Pay in the share capital (AB only)
Open a capital account at a bank and deposit at least SEK 25,000. The bank issues a bank certificate (bankintyg). File for registration within six months of signing the memorandum of association.
Register at verksamt.se
Register the AB with Bolagsverket (SEK 2,400) and its beneficial owners (SEK 250). Bolagsverket takes about 7 working days for a new AB (5 Oct 2026).
Register for F-tax, VAT and as an employer
Done together with Skatteverket, free, on verksamt.se or form SKV 4620. Allow up to six weeks. If you have lived in Sweden less than two years, include certificates from your previous countries showing no unpaid taxes.
Set up bookkeeping and a business bank account
Keep accounts from day one in proper bookkeeping software, archive records in Sweden for seven years, and talk to banks early: companies have no legal right to an account.
What it costs in 2026
| Item | Cost |
|---|---|
| Register an AB at Bolagsverket (verksamt.se e-service) | SEK 2,400 |
| Register an AB on paper (form 816) | SEK 2,700 |
| Register beneficial owner(s) | SEK 250 |
| Register a sole trader's business name / a trading partnership (e-service) | SEK 1,800 |
| F-tax, VAT and employer registration at Skatteverket | Free |
| Exemption from the EEA residency rule, per officer | SEK 1,000 |
| Register a delgivningsmottagare (paper) | SEK 1,200 |
| Minimum share capital (stays in the company) | SEK 25,000 |
Bolagsverket's fees carry no VAT and rose on 19 June 2025. Sources: Bolagsverket: fees for limited companies · Bolagsverket: processing times
Rules for foreign founders
- EU/EEA citizens need no residence permit and follow the same rules as Swedish citizens.
- No personnummer? verksamt.se advises foreign founders to apply for a coordination number and book an in-person identity check; with a confirmed identity you can log in with Freja+. Otherwise use Bolagsverket's paper form 816 and Skatteverket's SKV 4620. Officers not registered in Sweden must send certified copies of their passports.
- Board and managing director: every AB needs a board; with fewer than three members, at least one deputy. A private AB doesn't need a managing director (VD). At least half of the board members, half of the deputies, the VD and any deputy VDs must live in the EEA. Only people registered in Sweden count as living in Sweden.
- Exemption: Bolagsverket can waive the EEA rule for special reasons, for SEK 1,000 per officer.
- Delgivningsmottagare: if no board member, VD or signatory is registered in Sweden, the company must appoint a person registered in Sweden to receive official documents. No exemption is possible.
Sources: verksamt.se: foreign citizens · Bolagsverket: board and VD · Bolagsverket: residency requirement · Bolagsverket: delgivningsmottagare
Tax registrations: F-tax, VAT, employer
Sole traders register only with Skatteverket; all other forms register with Bolagsverket first. F-tax, VAT and employer registration are one free application (verksamt.se or form SKV 4620) and normally take up to six weeks.
- F-tax means you pay your own preliminary tax and contributions, so clients don't deduct tax from your invoices. If you have lived in Sweden for less than two years, you must submit documents, issued within the last three months, from each country you lived in during that time showing that you have no unpaid taxes. A sole trader who is also employed gets FA-tax.
- VAT registration is required above SEK 120,000 annual turnover (since 1 January 2025); below that you can be exempt or register voluntarily.
- Employer registration is needed before you pay salary, including to yourself: an AB owner who takes a salary is an employee.
Sources: Skatteverket: start and register · Skatteverket: F-tax approval · Skatteverket: VAT registration · Skatteverket: employer registration
Tax rates 2026
| Rate | 2026 |
|---|---|
| Corporate income tax | 20.6% |
| Employer contributions, employees born 1959-2002 | 31.42% |
| Employer contributions, employees aged 19-23 (pay Apr 2026 - Sep 2027, up to SEK 25,000/month) | 20.81% |
| Self-employed contributions (egenavgifter), born 1959 or later | 28.97% |
| VAT: standard / reduced / food (from 1 Apr 2026) | 25% / 12% / 6% |
| VAT registration threshold (annual turnover) | SEK 120,000 |
Hiring your first or second employee? The växa-stöd support effectively limits employer contributions to the 10.21% pension part on pay up to SEK 35,000 a month for up to 24 months; since January 2026 you pay in full and apply for a refund.
Sources: Skatteverket: amounts and rates 2026 · Skatteverket: VAT rates · Skatteverket: växa-stöd
Running the company
- Bookkeeping: an AB keeps accounts from the day it is registered and archives them in Sweden for seven years. Sole traders with net sales up to SEK 3 million may use simplified annual accounts (K1). Don't keep the books in software where entries can be changed afterwards, such as Excel.
- Annual report: every AB, including dormant ones, files its annual report in Swedish with Bolagsverket within seven months of the year-end. Bolagsverket can't extend the deadline.
- Auditor: a private AB needs one only if, in each of the last two years, it exceeded two of: more than 3 employees, a balance sheet above SEK 1.5 million, net turnover above SEK 3 million.
- Bank account: unlike consumers, companies have no legal right to a payment account, and banks refuse some applications citing money-laundering rules. Start early.
Sources: BFN: limited companies · BFN: sole traders · Bolagsverket: annual report · Bolagsverket: auditor letters, Sept 2026 · Riksbank: access to payment accounts
Need help? Find English-speaking accountants, business lawyers, banks and coworking spaces in Gothenburg.
Residence permit for self-employed people (non-EU)
To live in Sweden and run your own business you need a permit, approved before you travel. Migrationsverket asks for: a valid passport; good experience of the industry and of running a business; relevant Swedish or English; at least 51% ownership and control of the business; a credible budget; established customer contacts; and your own funds (loans are normally not accepted). You also need at least SEK 200,000 in a bank account to support yourself for two years, plus SEK 100,000 for an accompanying spouse and SEK 50,000 per child. The first permit lasts at most two years; the fee is SEK 2,000. Since 13 July 2026 Migrationsverket also applies stricter good-conduct requirements to residence permits.
Frequently asked questions
Can a foreigner start a company in Sweden?
Yes. EU/EEA citizens need no residence permit and follow the same rules as Swedes. Non-EU citizens can own a Swedish company from abroad, but to live in Sweden and run it they need a residence permit as a self-employed person, approved before they travel. At least half of an AB's board and its managing director must live in the EEA unless Bolagsverket grants an exemption.
Do I need a personnummer to register a company?
No. Skatteverket confirms you can register a business without a personnummer. The e-services need a Swedish e-ID, so without one you either get a coordination number with a confirmed identity and use Freja+, or use the paper forms (Bolagsverket form 816, Skatteverket SKV 4620).
How much does it cost to start an AB in 2026?
SEK 2,400 to register online (SEK 2,700 on paper), SEK 250 to register beneficial owners, and at least SEK 25,000 in share capital, which stays in the company and can be used for its costs. F-tax, VAT and employer registration are free.
How long does registration take?
Bolagsverket's published time on 5 October 2026 was about 7 working days for a new AB and 9 for other forms. Skatteverket says F-tax, VAT and employer registration normally take up to six weeks.
AB or enskild firma: which should I choose?
An enskild firma is cheap and simple but you are personally liable and the profit is taxed as your income. An AB costs more to start and run (bookkeeping, annual report) but limits your liability and lets you choose between salary and dividends. Many founders start as a sole trader to test an idea and form an AB once revenue is steady. Get advice from an accountant for your numbers.
What does a non-EU founder need for a self-employed residence permit?
Migrationsverket asks for experience of the industry and of running a business, relevant Swedish or English, ownership of at least 51%, a credible budget, established customer contacts, and your own funds. You also need at least SEK 200,000 to support yourself for two years (plus SEK 100,000 for a spouse and SEK 50,000 per child). The application fee is SEK 2,000.