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Filing your foreign income for taxation

If you live in Sweden, all of your income is subject to taxation. The General rule is that you must disclose your foreign income for taxation in your Swedish tax return. You may be liable for taxation in Sweden even if you have moved from Sweden.

Use our E-Services

Submit your tax return conveniently by using our E-Service Inkomstdeklaration 1 (Income-tax return 1). You will then receive automatic calculations and transfers.

Using the service, Räkna om utländska inkomster (Translate foreign income), you can convert your foreign income into SEK and check whether you are eligible for a settlement of foreign taxes. The service provides assistance to those who wish to file foreign income in their Swedish income-tax return. At the moment, the service is only available to persons who receive interest income and dividends from abroad.

Öppettider: 07-03

Öppettider: 00-24

How to file your foreign income that is subject to taxation in Sweden

Fill in the income amount in the correct box in the tax return. Remember that all amounts must be translated to SEK.

Check the box for inkomster från utlandet (foreign income) from under Övriga upplysningar (Other disclosures). If you are entitled to settlement of foreign tax, cross the box for avräkning (settlement) under Övriga upplysningar (Other disclosures).

Under Övrigt (Miscellaneous), submit information about the type of income, its country of origin, income amount and paid foreign tax.

Some forms of income may be tax exempt in Sweden due to Swedish regulations or the provisions of tax treaties. Even if you are not liable for income tax in Sweden, you must state that you have generated income in your Swedish tax return.

How to disclose foreign income that is not subject to taxation in Sweden

Check the box for inkomster från utlandet (foreign income) from under Övriga upplysningar (Other disclosures).

Under Övrigt (Miscellaneous), submit information about the type of income, its country of origin, and the amount of income and foreign tax paid.

If you have paid tax abroad on income that is taxable in Sweden, you are entitled to a settlement of the foreign tax in whole or in part.

Settlement of foreign tax

Read about the divestment of foreign currency and receivables in foreign currency.

Filing foreign currency in your tax return

Find out more about what to do when submitting your Swedish tax return.

Declaring taxes – for individuals

Working abroad

If you are working abroad, in some cases, you could be exempt from paying tax in Sweden on the income that you earn abroad.

Swedish residents working abroad

In a Nordic country

If you are employed in another Nordic country, the general rule is that you are liable for tax only in the country of employment, as of the first day of work. Your Nordic employer is also the party who pays for your social contributions in the country of employment. Further information is available from nordisketax.net.

www.nordisketax.net External link.

Business activities abroad

If you have conducted business activities abroad, you must report this. It is only in exceptional cases that business activities abroad are exempt from taxation in Sweden.

Income tax returns for sole traders

Pension

Non-Nordic country

If you have received a pension from a country beyond the Nordic region, whether you are liable for tax in Sweden will depend on the pension’s country of origin.

Pensions from another country

In a Nordic country

The country in which you are liable for tax on pension income depends on factors such as whether you began receiving pension payments before 5 April 2008 or after 4 April 2008.

www.nordisketax.net External link.

Residential property abroad

If you have rented out or sold a residential property abroad, you must disclose this in the tax return. It is only in exceptional cases that leasing income or earnings from the sale of residential properties abroad are exempt from taxation in Sweden.

Interest and returns

If you have received interest generated from your bank account, or dividends, or sold shares of foreign holdings, you must disclose these in the tax return.

Räkna om utländska inkomster External link.