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Pensions from Sweden

If you move from Sweden and receive a pension from Sweden you normally pay Swedish tax on it. How much tax to pay depends on if you are considered to be unlimited or limited tax liable in Sweden.

As unlimited tax liable you are obligated to report the pension and file a Swedish tax return. As limited tax liable you must apply for Special Income Tax for Non-residents (Swe: SINK).

Unlimited tax liability

You are unlimited tax liable in Sweden if you have moved abroad but still have close ties to Sweden. You can find more information on the meaning of close ties under Moving from Sweden.

If you are unlimited tax liable you need to file a Swedish tax return and the Swedish pension will be taxed in accordance with the Income Tax Act. However, tax treaties between Sweden and other countries can affect Sweden’s taxation on your Swedish pension. If you want the Swedish Tax Agency to apply the provisions of a tax treaty, you must state this in your Swedish income tax return in the “Other information” box (“Övriga upplysningar”).

Limited tax liability

If you are limited tax liable, you must apply for and pay Special Income Tax for Non-Residents (Swe: SINK) on your pension from Sweden. It is a flat rate tax of 20 percent, and you do not have to file a Swedish tax return. The payer deducts the tax before the pension is paid to you.

Tax treaties between Sweden and other countries can affect Sweden’s taxation on your Swedish pension. If you want the Swedish tax agency to apply the provisions of a tax treaty, you must state this when applying under the section ‘Other information and claims´.

To apply SINK, fill out the form Application – Special income tax on non-residents SKV 4350b (in English) or Ansökan – Särskild inkomstskatt för utomlands bosatta, SKV 4350 (in Swedish).

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