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Working in Sweden
This page contains information on taxes and registration in the population register for those who have recently arrived in Sweden and will be employed here.
Find out about
- How to pay tax when you work in Sweden.
- The rules for registration in the population register.
- Differences in rules depending on how long you are going to work in Sweden.
- The difference between a coordination number and a personal identity number.
- How to contact the Swedish Tax Agency.
Nationals from a country outside the EU/EEA
Those who come from a country outside the EU/EEA to work in Sweden need a work permit.
For how long are you going to work in Sweden?
Working in Sweden for less than 6 months
Should I pay tax in Sweden?
If you are going to work and live in Sweden for less than six months, you pay special income tax for residents abroad (SINK). This means that you pay 25% tax on your income. Athletes, artists and seafarers pay 15%.
You do not need to submit a tax return, which means that you can’t make any deductions. You must submit an application for SINK.
Application for special income tax for non-residents (SINK)
Double taxation treaties
A non-resident person who derives taxable income from Sweden must, as a rule, also pay tax in his or her country of residence. To avoid double taxation of the same income Sweden has entered into treaties with other countries. These are called double taxation treaties. In some cases, the provisions of the double taxation treaty can mean that special income tax need not to be paid.
Note that income exempt from taxation due to a double taxation treaty must still be accounted for.
People who need not pay tax in Sweden
You do not need to pay tax in Sweden if all the following circumstances apply in your case:
- You are staying in Sweden for a maximum of 183 days over a twelve-month period.
- You are employed by a company that is not Swedish.
- The company does not have a permanent establishment in Sweden. It is important that your employer finds out if the company has a permanent establishment or not.
Submit an application for SINK
Use the e-service
Application for special income tax for non-residents (SINK)
or fill in the form:
Remember to fill in whether you have worked in Sweden previously, since it may affect your chances of obtaining SINK.
Either you or your employer can submit the form. Send in the form as soon as possible.
Include a copy of an identity document, such as a passport or a national identity card.
If you are a national of a country outside the EU/EEA, you must always submit a copy of a document certifying that you can work in Sweden.
Hand in an original of the application to a service office or send it to the Swedish Tax Agency by post.
You will then receive a decision from the Swedish Tax Agency.
You can choose to pay normal income tax instead
You can choose to pay normal income tax even if you fulfil all the conditions for SINK. This means that you pay about 30% tax on your income. You are then able to make deductions. For example, you may be allowed a deduction for increase in cost of living and travel to and from work.
If you choose to pay normal income tax, you must submit an income tax return. You must do this no later than 2 May in the year after you worked in Sweden.
How to apply for normal income tax
You can choose to pay normal income tax when you apply for SINK. Under Additional information in the application form, add that you would like to be taxed under the Income Tax Act instead of paying SINK.
Application for special income tax for non-residents (SINK)
You can also choose to submit an income tax return the year after the income year to pay normal income tax instead of SINK. Contact the Swedish Tax Agency for an income tax return form.
Register a bank account number
Register a bank account number with the Swedish Tax Agency in case you receive a tax refund or need to pay any extra tax (if you have paid too little during the year).
You will be given a coordination number
You will be given a coordination number when you receive a decision on how you will be taxed. Always use this number when contacting the Swedish Tax Agency.
The coordination number is not the same as a personal identity number. A personal identity number can only be obtained if you plan to stay in Sweden for longer than one year.
Register any changes of address with the Swedish Tax Agency
Fill in your address on the SINK application form. You must also inform the Swedish Tax Agency if you change your address in Sweden. Do this by registering a special postal address on a separate form.
Working in Sweden for 6 to 12 months
Should I pay tax in Sweden?
If you work and live in Sweden for 6 to 12 months, in most cases you will pay normal income tax in Sweden. This means that you pay about 30% tax on your income.
The assessment of whether you are to pay income tax in Sweden or in your home country is based on the amount of time you have stayed in Sweden and on the tax agreement between Sweden and your home country.
You normally pay tax in the country where you are working. However, there are some exceptions due to tax agreements between Sweden and certain countries, or due to special agreements within the EU.
Other rules if you commute to Sweden
If you commute to Sweden daily and do not stay overnight, you pay special income tax for residents abroad (SINK). This may also apply if you commute to Sweden daily and stay overnight on rare occasions.
SINK means that you pay 25% tax on your income. Athletes, artists and seafarers pay 15%.
Submit using the e-service
If you are applying for SINK, use the e-service:
Application for special income tax for non-residents (SINK)
If you are a national of a country outside the EU/EEA, you must always submit a copy of a document certifying that you can work in Sweden.
You must register for so-called A-tax in order to pay normal income tax. You can do this on a form. Notify no later than 14 days after you started working in Sweden.
Notify using the e-service:
Notification of preliminary income tax
Either you or your employer can submit the information for SINK.
You will be given a coordination number
You will be given a coordination number when you receive a decision on how you will be taxed. This number must always be used in contact with the Swedish Tax Agency.
A coordination number is not the same as a personal identity number. A personal identity number can only be obtained if you plan to stay in Sweden for longer than one year.
Register any changes of address with the Swedish Tax Agency
Fill in your address on the same form that you use to register for A-tax. You must also inform the Tax Agency if you change your address in Sweden. Do this by registering a special postal address on the form.
You must declare your income
You must inform the Swedish Tax Agency how much you earned during the year. Do this by submitting an income tax return no later than 2 May the following year.
You may then make deductions in the income tax return for increase in cost of living, travel to and from work etc.
If you pay SINK, you do not need to submit an income tax return.
Register a bank account number
Register a bank account number with the Tax Agency. This is necessary for you to receive a tax refund if you have paid too much tax or need to pay some extra tax (if you have paid too little during the year).
What happens when I leave Sweden?
Notify the Swedish Tax Agency of your address abroad. Make sure the address is correct so that you receive a letter with your income tax return form.
Applying for registration with a paper form
If you are applying for SINK, you can also use the following form (please note that the use of forms rather than the e-service may lead to longer processing times):
If you are notifying for preliminary income tax you can use the following form:
Working in Sweden for more than 12 months
Should I pay tax in Sweden?
If you work and live in Sweden for more than 12 months, in most cases you will pay normal income tax in Sweden. This means that you pay about 30% tax on your income.
The assessment of whether you are to pay income tax in Sweden or in your home country is based on the amount of time you have stayed in Sweden and on the tax agreement between Sweden and your home country.
You normally pay tax in the country where you are working. However, there are some exceptions due to tax agreements between Sweden and certain countries, or due to special agreements within the EU.
Other rules if you commute to Sweden
If you commute to Sweden daily and do not stay overnight, you pay special income tax for residents abroad (SINK). This may also apply if you commute to Sweden daily and stay overnight on rare occasions.
SINK means that you pay 25% tax on your income. Athletes, artists and seafarers pay 15%.
Submit a form
If you are a national of a country outside the EU/EEA, you must always submit a copy of a document certifying that you can work in Sweden when you submit your form.
You must register for so-called A-tax in order to pay normal income tax. You can do this on a form. Submit the form no later than 14 days after you started working in Sweden.
If you are applying for SINK, use the following form.
Either you or your employer can submit the form for SINK.
Application for moving to Sweden
If you plan to work and live in Sweden for more than twelve months, you must register as a resident at the Swedish Tax Agency. You will then be registered in the population register. In order to be registered you must show that you have right of residence, a residence permit for at least one year or that you are a Nordic citizen.
Citizen of EU/EEA country
If you are an EU/EEA citizen, you will need the following to be registered as a resident:
- Prove that you have right of residence for at least one year. The right of residence depends mainly on whether you are economically active in Sweden or if you have means to support yourself and your family. If you have started a limited company in Sweden or if you run a foreign limited company in Sweden, it is not sufficient to be registered as a resident with right of residence.
- Passport or national ID card.
Citizen of non-EU/EEA country
If you are a citizen from a non-EU or a non-EEA country, or if you are stateless, you first need to have a residence permit in Sweden and show that you are planning to stay here for at least one year, in order to be registered as a resident.
Nordic citizen
If you are a citizen of a Nordic country, you are not required to show right of residence or a residence permit in order to be registered in the Swedish Population Register. It is enough that you plan to live in Sweden for at least one year.
Prepare your application
You can prepare your application by using our service Register a move to Sweden. You must then go to a Swedish Tax Agency service office to submit your registration. What documents you must take to the service office depend on what nationality you have.
- Use the service Register a move to Sweden
- Moving to Sweden
- Find all Swedish Tax Agency service offices here (in Swedish)
In this video, we have gathered important information about moving to Sweden.
You will be given a personal identity number
You will be given a personal identity number if you are registered in the population register in Sweden. Always use this number when contacting the Swedish Tax Agency.
Applying for an ID card
You can apply for an ID card if you have been given a personal identity number. Start the process by making an appointment at one of the service offices that issue ID cards.
Why should you have an ID card? What should you bring when I apply for an ID card?
More films for those who have recently arrived in Sweden
There are more information films for recent arrivals in Sweden. These films are available in English, Arabic, Persian, Somali and Tigrinya.
Declare your income
You must inform the Swedish Tax Agency how much you earned during the year. This applies to income from Sweden and abroad. Sweden has tax agreements with many countries. These may affect what incomes are taxed in Sweden.
Inform the Swedish Tax Agency about your incomes by submitting an income tax return no later than 2 May in the year after your income year.
You may then make deductions in the return for increase in cost of living, travel to and from work etc.
If you pay special income tax, you do not need to submit an income tax return.
Register your bank account number
Register your bank account number with the Swedish Tax Agency. This is necessary for you to receive a tax refund if you have paid too much tax or need to pay some extra tax (if you have paid too little during the year).
Register a move in Sweden
Notify the Swedish Tax Agency if you move in Sweden by reporting a change of address.
Register a move from Sweden
Notify the Swedish Tax Agency if you plan to move from Sweden and live abroad for 12 months or more. Make sure the address is correct so that you receive a letter with your income tax return form. You can do this on a form.
Working in Sweden while waiting for a reply from the Swedish Migration Agency
Those who are seeking asylum
You may have the right to work in Sweden during the time you are seeking asylum and waiting for a decision by the Swedish Migration Agency. To be able to start working, you need to apply for an LMA card which states that you are exempted from the work permit requirement (AT-UND). Make the application with the Swedish Migration Agency.
Should I pay tax in Sweden?
If you are seeking asylum you must pay normal income tax. This means that you pay about 30% tax on your income.
Submit a form or use the e-service
You must register for so-called A-tax in order to pay normal income tax. You can do this on a form or the e-service.
Notification of preliminary income tax
Submit the form no later than 14 days after you start working in Sweden.
You will be given a coordination number
You will be given a coordination number when you receive a decision on how you will be taxed. Always use this number when contacting the Swedish Tax Agency.
Declare your income
You must inform the Swedish Tax Agency how much you earned during the year. Do this by submitting an income tax return no later than 2 May the following year.
You may then make deductions in the income tax return for increase in cost of living, travel to and from work etc.
Register your bank account number
Register a bank account number with the Swedish Tax Agency. This is necessary for you to receive a tax refund after moving if you have paid too much tax or need to pay extra tax (if you have paid too little during the year).
Register your address with the Swedish Tax Agency
Fill in your address on the same form that you use to register for A-tax. You must also inform the Swedish Tax Agency if you change your address in Sweden. Do this by registering a special postal address on a separate form.
Keep in mind that you need to submit an application for each period or calendar year if you are not registered as living in Sweden.
The difference between coordination number and personal identity number
If you come to Sweden to live and work here you may receive a personal identity number, if you are staying for longer than one year. If you are going to live and work here but do not fulfil the requirements to be registered in the Swedish Population Register, you will receive a coordination number instead. You receive a coordination number when you get a decision from the Swedish Tax Agency on how you will be taxed. Always use coordination number or personal identity number when contacting the Swedish Tax Agency.
For civil servants
Persons who are working as civil servants of another country are generally liable for tax on income earned, pension and other similar payments that are received for their work as a civil servant in the country of remuneration. However, there may be tax treaties stipulating that taxes be paid in the country where they are working, instead of the country of remuneration. For example, if you are domiciled in Sweden while employed by a foreign embassy in Sweden, you are usually liable for taxes in Sweden.
You can find information about current tax treaties and the specific regulations that apply regarding where you are to pay your taxes.
Contact the Swedish Tax Agency
If you have any questions about working in Sweden, please call, e-mail or visit us.
More information about starting to work in Sweden
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