Tax liability

Save favourite 29 Sep September 2016

If you stay in Sweden for less than six months, your tax liability is limited. Taxable earned income is subject to special income tax for non-residents (SINK), which is at the rate of 25%.  Application for the SINK tax for non-residents should be submitted to the National Tax Agency on form SKV 4350a.

Tax liability if you stay in Sweden for six months or more
If you are resident in Sweden for six months or more you have unlimited tax liability here. This means that you are fiscally equated with persons resident in Sweden. You will then be liable for tax on all income acquired in Sweden and abroad. If you are at the same time regarded as residing in your home country, a double taxation treaty may limit Sweden´s taxation rights to certain items of income. Read more on the National Tax Agency website, form SKV 132B.

 If your home country is a Nordic country then special rules apply. Contact the National Tax Agency for more details.

Tax exemption for foreign key personnel on temporary contract in Sweden

Foreign key personnel may qualify for special tax relief when working in Sweden. This applies, for example, to persons involved in advanced research or development in areas where their competence is irreplaceable and/or indispensable. Applications for reduced tax rates should be sent to the following address within three months from the start of the appointment.

Forskarskattenämnden, Brunnsgränd 4, SE-111 30 Stockholm, Sweden

Application

Application for Tax Relief - Foreign Employees FSN 1220B. Taxation of Research Workers Board (Forskarskattenämnden)

Application - Special income tax for non-residents SINK SKV 4350a. Swedish Tax Agency (Skatteverket)