Work and employment in Sweden: a guide to taxes and population registration
This page provides information on taxes and registration in the population register for those who have recently arrived in Sweden and will be employed here. If you have come to Sweden from Ukraine and you are covered by the EU Temporary Protection Directive, please note that some special rules apply regarding population registration, for example.
Here you can find out about the following:
- how to pay tax when you are working in Sweden
- when you need to be listed in the Swedish Population Register
- the different rules that apply depending on the length of your stay in Sweden
- the difference between a coordination number and a personal identity number
- how to contact the Swedish Tax Agency
Non-EU/EEA citizens
If you are a citizen of a country other than an EU/EEA member state, you need a permit to work in Sweden.
How long will you stay in Sweden?
It is the length of your stay in Sweden – not the length of your employment here – that determines how your income is taxed here. You pay either special income tax for non-residents (“SINK”) or regular income tax. To be considered a resident in Sweden, you must generally sleep here rather than in another country (from which you commute).
Staying in Sweden for less than six months
Do I need to pay tax in Sweden?
If you stay in Sweden for less than six months and work for the whole or part of this period, you must pay special income tax for non-residents (SINK). This normally means that you pay tax on your income at 25%. Athletes, artists and sailors pay income tax at 15%.
You do not need to file an income tax return, which also means you can’t claim any deductions. You must register for SINK. The easiest way to register is to use our e-service:
For those living outside Sweden: double taxation agreements
If you have income from work in Sweden but don’t live here, you will usually have to pay tax in your country of residence too. However, Sweden has agreements with other countries to make sure that people do not pay tax on the same income twice. These are called double taxation agreements. In some cases, the provisions of a double taxation agreement might mean that you don’t have to pay special income tax for non-residents.
Click on the link below for further information about how to avoid double taxation, and a list of the agreements between Sweden and other countries:
Have you been outsourced to work in Sweden by a non-Swedish employer (under the 183-day rule)?
Before 1 January 2021, outsourced (hired-out) workers’ income from work in Sweden was tax exempt in certain circumstances. This was the case if a worker’s stay in Sweden was short term, and if the individual was outsourced by a non-Swedish employer without a permanent establishment in Sweden. The following requirements applied:
- The worker stayed in Sweden for a maximum of 183 days during a 12-month period.
- The worker was outsourced by a non-Swedish employer.
- The worker’s non-Swedish employer employer did not have a permanent establishment in Sweden. (It was important for the non-Swedish employer in question to check whether or not this applied to their company.)
From 1 January 2021, the 183-day rule no longer applies to outsourced workers.
Outsourced workers’ income from work in Sweden is liable for taxation in Sweden – even if the other requirements of the 183-day rule are fulfilled.
A non-Swedish enterprise that outsources workers to Sweden must register as an employer here and deduct special income tax for non-residents (SINK) from these employees’ income from work.
The following is not regarded as outsourcing:
- Work in Sweden that lasts for a maximum of 15 consecutive days – as long as the total number of days worked in a calendar year does not exceed 45. Only working days are counted; the total number does not include days off work such as weekends or public holidays.
Register for special income tax for non-residents (SINK)
Use our e-service:
Application for special income tax for non-residents (SINK)
Alternatively, you can fill in form SKV 4350:
Remember to state whether you have stayed in Sweden previously, since this can affect your eligibility for SINK.
You can register for SINK yourself, or your employer can do it for you. To speed up the registration process, please make sure you enter all of the details required. If using form SKV 4350, please submit it to the Swedish Tax Agency as soon as possible as processing time is longer than for the e-service.
A copy of a proof of identity document – such as your passport or national ID card – must be submitted on registration.
If you are a citizen of a non-EU/EEA country, you must include a copy of a document confirming that you are entitled to 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 regular income tax instead of SINK
You can choose to pay regular income tax even if you meet the requirements for SINK. This means you pay tax on your income at about 30%. You are then entitled to claim deductions for costs such as increased living expenses or travel to and from work.
If you choose to pay regular income tax, you must file an income tax return by 2 May of the following year (the year after you worked in Sweden).
How to register for regular income tax
If you fulfil the SINK requirements but prefer to pay regular income tax instead, you can still use the SINK e-service or form SKV 4350 to register. Both give you the opportunity to state how you would like your income to be taxed. If you register via form SKV 4350, please write under “Additional information” that you would like to pay A-tax instead of SINK.
If you have registered for SINK but wish to pay regular income tax (A-tax) instead, you must notify the Swedish Tax Agency. To do so, please submit a new SINK registration via our e-service or form SKV 4350 form, and state that you wish to pay A-tax. If you register via form SKV 4350, please write under “Additional information” that you would like to pay A-tax instead of SINK. We will then send you an income tax return. Further information on tax returns:
Tax refunds and residual tax
Please register a bank account with the Swedish Tax Agency so that we can pay out any tax refund you are due. (You may need to pay residual tax if you have paid too little preliminary tax during the year.)
You will be given a coordination number
If you have not been given a personal identity number or coordination number before, you will be given a coordination number when you receive a decision notice about how your income will be taxed. You should always use this coordination number when you communicate with the Swedish Tax Agency.
A coordination number is not the same as a personal identity number. You will only be given a personal identity number if you plan to live in Sweden for one year or more.
If your contact address changes, you must inform the Swedish Tax Agency
State your address when registering for SINK. You also need to inform the Swedish Tax Agency if your contact address changes. You can notify us of your contact address by filling in form SKV 7542.
Staying in Sweden for 6 to 12 months
Do I need to pay tax in Sweden?
If you stay in Sweden for at least six months but no more than one year, and you work for the whole or part of this period, you will usually pay regular income tax in Sweden. This means that you pay tax on your income at 30-50%, depending on how much you earn.
If you would like the Swedish Tax Agency to register you for regular income tax in Sweden, you must submit a preliminary A-tax notification via our e-service or by filling in form SKV 4402.
- Notification of preliminary income tax
- Application for preliminary tax (SKV 4402 en)
- Here’s how your salary is taxed (in Swedish)
Normally, you pay tax in the country where you are working. However, this also depends on factors such as the length of your stay in Sweden, the provisions of a tax convention between Sweden and your home country, or a special EU agreement.
Different rules apply to those who commute to Sweden daily
If you commute to Sweden on a daily basis and do not sleep here, you need to pay special income tax for non-residents (SINK). This may also apply if you commute to Sweden daily and sleep here on an occasional basis.
If you pay special income tax for non-residents (SINK), this normally means you pay income tax at 25%. Athletes, artists and sailors pay income tax at 15%.
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 will be given a coordination number
If you have not been given a personal identity number or coordination number before, you will be given a coordination number when you receive a decision notice about how your income will be taxed. You should always use this coordination number when you communicate with the Swedish Tax Agency.
A coordination number is not the same as a personal identity number. You will only be given a personal identity number if you plan to live in Sweden for one year or more.
If your contact address changes, you must inform the Swedish Tax Agency
State your address when registering for SINK or preliminary income tax (A-tax). You also need to inform the Swedish Tax Agency if your contact address changes. You can notify us of your contact address by filling in form SKV 7542.
You must declare your income
You must inform the Swedish Tax Agency of how much you have earned during the year. You do this by filing a tax return, which we must receive by 2 May of the year following the income year in question.
When filling in your tax return, you are entitled to claim tax deductions for costs such as increased living expenses or travel to and from work.
Further information on tax returns:
Tax refunds and residual tax
Please register a bank account number with the Swedish Tax Agency so that we can pay out any tax refund you are due. (You may need to pay residual tax if you have paid too little preliminary tax during the year.)
What happens when I leave Sweden?
You should notify the Swedish Tax Agency of your address abroad. Please make sure that the address is correct so that we can send you your income tax return form.
Staying in Sweden for one year or more
Do I need to pay tax in Sweden?
If you live in Sweden for one year or more, you will usually pay regular Swedish income tax. This means that you pay tax on your income at about 30%.
The length of your stay in Sweden, and any tax convention between Sweden and your home country will help to determine where you need to pay tax. You normally pay tax in the country where you are working. However, there are some exceptions due to tax conventions between Sweden and certain other countries, or due to special EU agreements.
Registering for preliminary income tax (A-tax)
If you stay in Sweden for at least one year – but either should not or cannot be listed in the Swedish Population Register for some reason – you must register for A-tax via our e-service or by filling in form SKV 4402.
Please follow the instructions provided in the e-service or on the form.
Work permits
If you are a citizen of a non-EU/EEA country, you need a permit to work in Sweden.
The Swedish Migration Agency is responsible for matters relating to work permits. To find out more, please visit the Swedish Migration Agency’s website.
Different rules apply to those who commute to Sweden daily
If you commute to Sweden on a daily basis and do not sleep here, you need to pay special income tax for non-residents (SINK). This may also apply if you commute to Sweden daily and sleep here on an occasional basis.
If you pay special income tax for non-residents (SINK), this normally means you pay income tax at 25%. Athletes, artists and sailors pay income tax at 15%.
Notify us about moving to Sweden
If you are planning to move to Sweden for one year or more, you must notify the Swedish Tax Agency so that we can list you in the Swedish Population Register. You will need to prove that you have right of residence or a residence permit from the Swedish Migration Agency (“Migrationsverket”) which is valid for at least one year. You are also entitled to stay in Sweden if you are a citizen of a Nordic country.
EU/EEA citizens
If you are an EU/EEA citizen, you must meet the following requirements to be listed in the Swedish Population Register:
- You need to prove that you have right of residence in Sweden for at least one year. Your right of residence depends largely on whether you are economically active in Sweden or have sufficient resources to support yourself and your family. Establishing a limited company in Sweden or running a foreign company here does not automatically entitle you to be listed in the Swedish Population Register or bestow right of residence in this country.
- You must have a valid proof of identity document such as a passport or national ID card.
Non-EU/EEA citizens
If you are a citizen of a non-EU/EEA country or you are stateless (without citizenship), you need a Swedish residence permit in order to be listed in the Swedish Population Register. You must also be able to prove that you plan to stay in Sweden for at least one year.
Citizens of Nordic countries
If you are a citizen of a Nordic country, you do not need right of residence in Sweden or a Swedish residence permit to be listed in the Swedish Population Register. You can be registered if you plan to stay in Sweden for at least one year.
Prepare your notification to us
We recommend using our “Moving to Sweden” (“Flytta till Sverige”) online service to notify us of your arrival. This will help you prepare for your visit to a Swedish state service centre, which you will need to make when you have arrived in Sweden. You can print out your notification via the e-service and bring it with you to a service centre. You will need to bring certain documents with you to the service centre. The requirements vary depending on your citizenship.
In this video, we have gathered important information about moving to Sweden.
You will be given a personal identity number
If you are listed in the Swedish Population Register, you will be given a personal identity number. You should always use your personal identity number when you communicate with the Swedish Tax Agency.
Applying for an ID card
You can apply to the Swedish Tax Agency for a Swedish ID card if you have been given a personal identity number. First, you will need to make an appointment at one of the state service centres that issue ID cards.
Why is it good to have an ID card? What to bring with you when applying for an ID card
“New in Sweden”: an information film series for people moving here
We have a series of information films on a range of topics related to moving to Sweden. These films are available in English, Arabic, Persian, Somali and Tigrinya.
Declare your income
You must inform the Swedish Tax Agency of how much you have earned during the year, including income from Sweden and abroad. Sweden has tax conventions with many different countries. These may affect what incomes are taxed in Sweden.
You declare your income by filing a tax return by 2 May of the year following the income year in question.
When filling in your tax return, you are entitled to claim tax deductions for costs such as increased living expenses or travel to and from work.
Further information on tax returns:
Tax refunds and residual tax
• Please register a bank account number with the Swedish Tax Agency so that we can pay out any tax refund you are due. (You may need to pay residual tax if you have paid too little preliminary tax during the year.)
Report your move to a new address in Sweden
If you move within Sweden, you need to notify the Swedish Tax Agency of your change of address.
Moving abroad
If you plan to live abroad for one year or more, you need to notify the Swedish Tax Agency by filling in form SKV 7665. Please make sure you have provided the correct postal address so that we can send you your income tax return form.
Working in Sweden while waiting for a decision from the Swedish Migration Agency
Asylum seekers
If you apply to the Swedish Migration Agency for asylum in Sweden, you might be entitled to work here while you are waiting for a decision. You will need an asylum seeker’s “LMA” card stating that you have “AT-UND status”, which means you are entitled to work without a work permit. Your LMA card will be issued by the Swedish Migration Agency after you have applied for asylum.
- Working while seeking asylum: find out more on the Swedish Migration Agency’s website
External link.
Do I need to pay tax in Sweden?
As an asylum seeker in Sweden, you have to pay regular income tax (A-tax) at about 30%.
If you would like the Swedish Tax Agency to register you for regular income tax in Sweden, you must submit a preliminary A-tax notification via our e-service or by filling in form SKV 4402.
You will be given a coordination number
If you have not been given an identity number or coordination number before, you will be given a coordination number when you receive a decision notice about how your income will be taxed. You should always use this coordination number when you communicate with the Swedish Tax Agency.
Declare your income
You must inform the Swedish Tax Agency of how much you have earned during the year. To do so, you need to file a tax return by 2 May of the year following the income year in question.
When filling in your tax return, you are entitled to claim tax deductions for costs such as increased living expenses or travel to and from work. Further information on tax returns:
Tax refunds and residual tax
Please register a bank account number with the Swedish Tax Agency so that we can pay out any tax refund you are due. (You may need to pay residual tax if you have paid too little preliminary tax during the year.)
Notify the Swedish Tax Agency of your address
State your address when registering for A-tax (either on form SKV 4402 or in our e-service). You also need to inform the Swedish Tax Agency if your contact address changes. You can notify us by filling in form SKV 7542.
If you are not listed in the Swedish Population Register, please keep in mind that you need to submit an application (for SINK or regular income tax) for each period or calendar year.
See our films about the changed tax regulations
If you are employed by a company abroad but you live in Sweden the changed tax regulations can affect you.
The difference between a coordination number and a personal identity number
If you come to Sweden to live and work, you will be given a personal identity number if you plan to live here for one year or more. If you are going to live and work in Sweden but do not meet the requirements for being listed in the Swedish Population Register, you will be given a coordination number instead. Please state your personal identity number or coordination number when you communicate with the Swedish Tax Agency.
Public sector employees
If you are a civil servant working for a country other than Sweden, you are normally liable for taxation on your income, pension and other compensation for this work in the country that pays you. However, there may be a tax convention stipulating that you should pay tax in the country where you are working instead.
If you are already living in Sweden and get a job at a foreign embassy here, you will usually be liable for taxation in Sweden. Here you can find out more (in Swedish) about the rules that apply to locally engaged staff at foreign diplomatic missions or consulates:
Here you can find out more about Sweden’s tax conventions and the rules that determine where you have to pay tax.
Contact the Swedish Tax Agency
If you have any questions about working in Sweden, feel free to call or email us. Alternatively, you can visit one of Sweden’s state service centres.
More information about starting to work in Sweden
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