There are different types of taxes. The most common are A-tax and B-tax, which are paid on your A-income and B-income, respectively.
If you have any questions about A-tax and B-tax, feel free to contact the Tax Agency.

A-tax

A-tax is the tax you pay on your A-income.
A-income includes:

• The salary your employer pays you
• Your income as a freelancer, such as a translator
• Board member fees
• Pensions
  
  

A-tax is considered a preliminary tax. It is calculated based on your advance registration, which is an estimate of what you expect to earn in the upcoming tax year.
At the end of the year, when your exact A-income is known, an adjustment will be made. If you have underpaid taxes, you will receive a bill for the amount owed. This is called back taxes. If you have overpaid, it is called excess tax. The Tax Agency will refund your excess tax, provided you do not have any outstanding debt to the government. If you do owe money, your debt will be deducted from your excess tax before the refund, and you will receive a letter explaining the offset.

B-tax

B-tax is the tax you pay on your B-income.
B-income includes:

• Income from self-employment
• Educational grants
• Interest income
• Earnings from the sale of products from hunting, trapping, and fishing
  
  

B-tax is also considered a preliminary tax. The same rules apply to B-tax regarding advance registration, back taxes, excess tax, and offsetting government debts.
Your B-tax is collected based on your advance statement, with payments divided into 12 installments per year.