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Demokratiskolan
Glossary

Preliminärskatt

Preliminary tax (preliminärskatt) is the tax the employer deducts each month, an advance payment that is reconciled in the tax return. Instead of the whole tax being paid afterwards, it is deducted continuously from the salary. At the tax return, what has been deducted is compared with the final tax, and the difference is either money back or tax to pay.

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