Taxation

If you are working in Sweden for more than six months it normally means that you are fully liable for Swedish income tax. You can apply for Swedish special income tax (SINK) if you work in Sweden for less than six months.

Working in Sweden for six months or longer

When you plan to stay Sweden for a continuous period of at least six months, you must register for income taxation. For tax purposes, you will be considered as a resident in Sweden and are liable for taxation in Sweden on all of your worldwide income.

More information see Swedish Tax Agency.

To avoid double taxation, Sweden has negotiated agreements with several countries. These agreements vary and changes may occur from one year to another. We advice you to contact the Swedish Tax Agency or the national tax authority in your home country for more information.

Working in Sweden for less than six months

If you reside in another country, and come to work in Sweden for less than six months, your income from work in Sweden will normally be taxed in Sweden. You should file an application for taxation in accordance with the Special Income Tax for Non-Residents Act. However, this depends on:

  • the duration of your stay in Sweden, and
  • if you work for a Swedish employer or a foreign employer who is established in Sweden.

More information see Swedish Tax Agency

Income tax return

If you have been working in Sweden during the whole year or part of the previous year, you must file a Swedish income tax return. The income tax return is sent by the Swedish Tax Agency in April, to all those obliged to submit a tax return. Your tax return must be filed no later than 2 May of the year after the fiscal year.

More information see the Swedish Tax Agency.

Rosita Nilsson
9/19/2023