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Local Government Personal Income Taxation and Church Tax

The purpose of Local government personal income taxation and church tax is information on the development in these taxes as they are decided by the local governments within the 15th of October the year before the relevant tax year.

Statistical presentation

The statistics show the development in local government personal income tax rates and church tax rates as determined by the local authorities.

For each region weighted average local income tax rates and church tax rates are calculated for the municipalities in the region, as well as a weighted average for the country.

The weighting is calculated as the total income tax relative to the net taxable income of the area in question, where the net taxable income is the combined budgeted income minus the personal tax relief.

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Statistical processing

For each region/county weighted average local income tax rates and church tax rates are calculated for the municipalities in the region/county, as well as a weighted average for the country.

The weighting is calculated as the total income tax relative to the net taxable income of the area in question, where the net taxable income is the combined budgeted income minus the personal tax relief.

The weighting is based upon each municipality’s share of the main tax base.

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Relevance

There is great interest in the data.

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Accuracy and reliability

There are no sources of statistical uncertainty of importance.

The statistical uncertainty is not calculated.

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Timeliness and punctuality

Data are published in the end of November in the year before the income year.

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Comparability

In 2007 a new municipality reform came into force. Many municipalities were combined, and some municipalities were divided between several new municipalities. This meant that there are now 98 municipalities compared to the prior 270. The countries were closed down and 5 regions took over instead. The regions are, unlike the prior counties, not able to levy taxes.

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Accessibility and clarity

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