Sweden Aktiebolag Fees FAQ 2026 (Bolagsverket)

Forming and operating a Swedish aktiebolag (AB) involves a set of government fees from Bolagsverket (the Swedish Companies Registration Office), Skatteverket (the Swedish Tax Agency), and (depending on choice) Swedish banks. This FAQ summarises the 2026 fee landscape as verified on 2 May 2026. Always verify current fees on the Bolagsverket and Skatteverket websites before quoting clients — Swedish government fees are reviewed annually.

The official fee references are:

• Bolagsverket fees: https://bolagsverket.se/en
• Skatteverket: https://www.skatteverket.se/
• Verksamt.se cross-agency portal: https://verksamt.se/
• Riksdagen (statutes): https://www.riksdagen.se/sv/dokument-och-lagar/

Q1. What does it cost to register a Swedish AB?

A. The Bolagsverket registration fee depends on the filing channel:

• E-service via Bolagsverket / verksamt.se: SEK 1,900 — requires Swedish e-legitimation (BankID or Freja eID+) for all signatories;
• Paper application (form 816 by post): SEK 2,200 — wet-ink signatures, no BankID required.

The e-service fee is lower and processing is faster (1–2 weeks vs. 3–5 weeks for paper). For founders without Swedish BankID — typically foreign founders — the paper route is the practical option.

Q2. What’s the minimum share capital?

A. SEK 25,000 for a privat aktiebolag, under ABL Ch. 1 §14. For a publikt aktiebolag (publicly-listed AB), the minimum is SEK 500,000 — but publikt AB is rarely used by foreign founders or early-stage businesses.

The share capital must be paid in full into a separate bank account (under “AB under bildning”) before Bolagsverket files the registration, evidenced by a bankintyg (bank certificate).

The share capital is not lost to formation — after registration, the bank converts the “under bildning” account into the AB’s operating account, and the capital becomes available for company expenses.

Q3. What’s the UBO (verklig huvudman) declaration fee?

A. Within 4 weeks of registration, the AB must file the verklig huvudman declaration:

• E-service (first registration): SEK 0 (free);
• Paper (first registration): SEK 250.

Updates within 30 days of any change in beneficial ownership.

Failure to file the UBO declaration triggers Bolagsverket reminders, then fines.

Q4. What’s the annual report (årsredovisning) filing fee?

A. The annual report must be filed with Bolagsverket within 7 months of the financial year-end. Filing fee:

• On time: SEK 0 (free);
• Late: penalty escalates — first SEK 5,000, then increasing further the longer the delay.

The annual report must be filed regardless of whether the AB has activity. Dormant AB still file annual reports.

Q5. What does it cost to amend the bolagsordning?

A. Bolagsordning amendments (changing share capital range, financial year, verksamhetsföremål, etc.):

• E-service: SEK 1,000;
• Paper: SEK 1,500.

Each amendment is a separate filing.

Q6. What about other Bolagsverket filings?

A. Common filing fees:

Q7. What does Skatteverket charge?

A. SEK 0 for tax registrations:

• F-skatt application (F-tax registration): free;
• Momsregistrering (VAT registration): free;
• Arbetsgivarregistrering (employer registration): free.

Skatteverket processing time is typically 2–3 weeks for F-skatt; faster for VAT and employer registration.

The application is filed on a single Skatteverket joint form (or via verksamt.se) — F-skatt + VAT + employer registration in one submission.

Q8. What ongoing taxes does an AB pay?

A. Annual tax obligations:

• Bolagsskatt (corporate income tax): 20.6% of taxable profit (current rate, verify on skatteverket.se);
• Mervärdesskatt (VAT): standard rate 25%, reduced rates 12% and 6% for specific categories;
• Arbetsgivaravgifter (employer social security contributions): approximately 31.42% of gross salary;
• Pension contributions (mandatory employer-side pension): varies by employment agreement;
• Annual tax return (inkomstdeklaration 2): prepared and filed annually with Skatteverket.

VAT registration is mandatory if expected turnover exceeds SEK 120,000 in 12 months; voluntary below that threshold.

Q9. What about bank fees?

A. Bank fees vary by institution:

• Account opening + bankintyg: SEK 0–2,000;
• Monthly account fee: SEK 50–500/month depending on bank and account type;
• Online banking and BankID: typically included;
• International transfers: per-transfer fees plus FX margin.

Foreign founders should expect higher friction at large Swedish banks (often physical-presence requirement) and consider EEA bank alternatives or fintech (Revolut Business, Wise) for the initial bankintyg, then a Swedish bank for ongoing operations once the AB is registered.

Q10. What about formation agents and accountants?

A. Optional but commonly used:

• Swedish formation agent (lagerbolag/shelf company): SEK 5,000–15,000 — provides a pre-registered AB that can be transferred to the founder same-day, bypassing the bankintyg bottleneck;
• Greenfield formation through Swedish agent: SEK 8,000–20,000 — agent prepares documents, manages Bolagsverket filing, applies for tax registrations;
• Monthly accounting (redovisningskonsult): SEK 1,500–5,000/month for micro-AB depending on transaction volume;
• Annual auditor (revisor): SEK 10,000–30,000+ if the AB is above audit-exemption thresholds (3 employees / SEK 1.5M balance sheet / SEK 3M turnover).

Audit-exempt micro-AB can skip the auditor fee entirely (subject to opting in via the bolagsordning).

Q11. What’s the typical first-year total cost?

A. For a Swedish-resident solo founder forming a privat AB online:

• Bolagsverket registration (e-service): SEK 1,900
• Share capital (held, available after registration): SEK 25,000
• UBO declaration (e-service): SEK 0
• Skatteverket registrations: SEK 0
• Bank fees year 1: SEK 0–2,000
• Total cost of registration: ~SEK 1,900 + share capital working capital
• Plus monthly accountant: SEK 1,500–5,000/month if engaged
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For a foreign founder using paper route + Swedish formation agent + EEA bankintyg:

• Bolagsverket registration (paper): SEK 2,200
• Formation agent fees: SEK 8,000–20,000
• Share capital: SEK 25,000
• Foreign-bank bankintyg + Swedish translation: SEK 1,000–3,000
• Skatteverket registrations: SEK 0
• Total cost of registration: SEK 11,200–25,000+ (excluding share capital working capital)

Q12. Where do I verify current fees?

A. Always check the official sources before quoting fees:

• Bolagsverket (English): https://bolagsverket.se/en
• Bolagsverket fees page: search “avgifter” on bolagsverket.se for the current fee schedule
• Skatteverket: https://www.skatteverket.se/
• Verksamt.se (joint portal): https://verksamt.se/

Fees are reviewed periodically, typically annually. The 2026 fee schedule reflected here was verified on 2 May 2026.

Q13. Is there a Bolagsverket “premium” or “express” service?

A. No. Unlike Delaware (US) or Companies House (UK), Bolagsverket does not offer expedited filing options for an additional fee. All filings go through the standard processing queue:

• E-service: 1–2 weeks;
• Paper: 3–5 weeks.

Speed depends on:

• Completeness of the application (no föreläggande corrections needed);
• Bolagsverket case-officer workload.

For foreign founders, the shelf company (lagerbolag) route is the fastest path — 1–2 weeks from intake to active AB, but at the cost of agent fees plus the existing pre-registered shell.

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Disclaimer

Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not Swedish advokater, jurister, or revisorer. For Swedish company-law and tax advice, consult a member of Sveriges advokatsamfund or an authorised Swedish auditor.

Sources

1. Bolagsverket — https://bolagsverket.se/en
2. Skatteverket — https://www.skatteverket.se/
3. Verksamt.se — https://verksamt.se/
4. Riksdagen — https://www.riksdagen.se/sv/dokument-och-lagar/