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Declaring taxes – for individuals

Individuals living in Sweden are liable to pay income tax on all incomes. In some cases individuals living abroad are also liable for income tax on some or all incomes.

Tax liability in Sweden for individuals

If you live, work or have previously lived in Sweden, you need to verify your tax status in regards to Swedish income tax. You will most likely be liable for tax, and have to submit an income tax return form if you:

  • Are living in Sweden permanently
  • Have recently come to live in Sweden permanently (intending to live here for more than one year)
  • Have previously lived in Sweden,
  • Have been employed for work as an employee for a Swedish business in Sweden
  • Have been employed for work in Sweden for a foreign company established in Sweden
  • Have been employed for work in Sweden for a non-established foreign company for more than six months

What to declare

Various incomes from work and capital gains are taxable in Sweden, if you as an individual are liable to pay Swedish income tax. Transactions that generate income are to be accounted for and the tax paid once per calendar year. This is done in the income tax return, in May of the year following the income year. Some transactions are reported.

How to declare income

The income tax return form is sent out in April to all those whom are registered with the Swedish Tax Agency as liable for income tax. It is important to verify the preprinted information on your income tax return, and to make corrections, and to submit information on taxable incomes that have not been pre-printed. Such additional information can be needed regarding salaries or benefits and income from the sale of real property or of financial assets. This information needs to be correctly entered into the e-services or on your paper form before filing your income tax return.

If you have not received an income tax return form by the 15th of April at the latest, but should have, please:

Can I declare taxes online?

If you are civilly registered in Sweden and have a Swedish personal number you can obtain a Swedish electronic identification from a Swedish ID provider (such as a Swedish bank). If you do not have a Swedish electronic identification, you cannot use the Swedish Tax Agency’s E-services and will have to submit paper forms.

Disclosing incomes from abroad (voluntary disclosure scheme)

If you are resident in Sweden and have previously undisclosed incomes from abroad in your income tax returns, you can disclose them to the Swedish Tax Agency by submitting a request to have your taxes reassessed and pay the additional tax (Swe: frivillig rättelse). This means you can avoid tax surcharges and criminal charges for previously having submitted incorrect information.

Use our e-service

Use our e-service Inkomstdeklaration 1 to file your tax return. 

07-03
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