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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.
Using our E-Services
You can use our e-services below to convert your income from abroad to Swedish kronor, and to check whether you are entitled to claim a deduction for tax you have paid in another country. These e-services also show you how to enter details of your income from abroad in your Swedish income tax return. You can only use the currency conversion e-service for capital income if you have received interest or dividend payments. You can only use the e-service for income from employment if you receive a pension from another Nordic country.
The service is only available in Swedish.
Information
E-tjänsten Inkomstdeklaration 1 är stängd under perioden 15 december 2022 - 13 mars 2023. E-tjänsten öppnar på nytt 14 mars 2023.
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.
Read about the divestment of foreign currency and receivables in foreign currency.
Find out more about what to do when submitting your Swedish tax return.
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.
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.
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.
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.
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.
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.
Endowment insurance or pension insurance
Persons who are living in Sweden and covered by foreign pension insurance or endowment insurance, are normally subject yield tax in Sweden.
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