This essay study the connection between income taxes and social trust. This has been conducted through studying the social trust between income classes, investigate if there is a connection between trust and attitude to tax levels. Furthermore, the study will analyze if the variation in income can explain the level of variation in social trust.  Based on the analysis it is possible to determine a connection between the opinion of the income tax as too high and a low degree of social trust. It is not possible to determine that there is a significant connection between high income and a low degree of social trust.  Social capital is a widespread concept within almost every academic field. In this study, social trust will be used in a further extent since it better describes trust between people on a micro level. Social capital will instead be used when speaking of the accumulated amount of social trust on a level of macro.  The study is based on data from Välfärdsstatsundersökningen 2010 (Welfare state survey), which is carried out by Umeå university. The variables used originates from the survey, which later is recoded to suit the purpose of the essay.