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Working in Sweden for at least six months

If you stay and work in Sweden for a continuous period of at least six months you must register for income taxation. If your stay is more than one year you should be registered in the Swedish Population Register.

When staying for at least six months, you are considered as resident in Sweden for tax purposes, and are liable for taxation in Sweden on all of your worldwide income. You must also file a Swedish income tax return. Your tax return must be filed no later than May 2nd of the year after the fiscal year.

Tax registration

If you work and stay in Sweden for at least six months, but less than one year

If you stay in Sweden for at least six months, but less than a year, you have to apply for tax registration with the Swedish Tax Agency. The Swedish Tax Agency will issue a co-ordination number which is used for people who are not or have not been registered in the Swedish Population Register. The purpose of co-ordination numbers is that public agencies and other government agencies can identify and handle matters for persons who are not to be registered in the Swedish Population Register.

Register for taxation by using one of the following forms:

Please enclose a copy of your passport or ID card when you apply. Also enclose a copy of your employment contract. If you have previously been resident or tax registered in Sweden then you should use the existing personal identity number or co-ordination number.

Intention to stay in Sweden for more than one year

If you intend to stay in Sweden for more than one year you must apply for registration in the Swedish Population Register at the Swedish Tax Agency (apply for civil registration). If your application is approved, you will receive a Swedish personal identity number.

For more information about how to register in the Swedish Population Register please read "Civil registration".

Working as a resident

If you stay in Sweden for a continuous period of at least six months you are considered to be resident in Sweden. In order for the stay to be considered continuous you must spend your nights in Sweden. The length of your stay is calculated from the day you enter Sweden and is calculated with no regard to a calendar year. Temporary visits outside of Sweden, regardless of the purpose of the stay abroad, do not affect the calculation of your stay.  Note that the practical applications of these rules are relatively complicated and for more information you can contact the Tax Information (“Skatteupplysningen”) at 0771 567 567.

As a resident you are liable for taxation in Sweden on all of your worldwide income. In some cases a tax treaty with with your ordinary country of residence  may limit the Swedish taxation. If you want the Swedish tax agency to apply the provisions in the tax treaty, you must state this in your Swedish income tax return under “Other information” (“Övriga upplysningar”).

Your Swedish income statement and tax return

If you stay and work in Sweden  your employer is required to submit an income statement to the Swedish Tax Agency. The income statement contains information about your salary and withheld tax and has to be submitted no later than 31 of January the year after the fiscal year.

The Swedish Tax Agency will pre-print the information from the income statement in your Swedish income tax return. If you have not received an income statement from your employer, you still have to report your income (gross salary, taxable benefits and other remuneration) in your Swedish tax return and state necessary information such as your employer’s name, the duration of your employment and tax withheld by your employer under “Other information” (“Övriga upplysningar”).

If you are not to be taxed in Sweden according to pro­visions in a tax treaty, you must state this in your income tax return under “Other information” (“Övriga upplysningar”).

Your Swedish income tax return must be filed no later than 2 May the year after the fiscal year..

You can read more about how to file your Swedish income tax return under Declaring Taxes – Individuals/How to file your tax return.

Preliminary (PAYE) tax – working for a Swedish employer or a foreign employer who is established in Sweden

Your Swedish employer, or a foreign employer who is permanently established in Sweden, must withhold preliminary tax monthly according to the tax rate table that applies for the municipality you live in. You must apply for a so called ‘A-tax’ in order to know which tax rate table you belong to.

To apply you need the form Application for preliminary tax (SKV 4402). When receiving the A-tax certificate it must immediately be given to your employer.

Please attach a copy of your passport or ID card and a copy of your employment contract when you apply.

Preliminary tax – working for a foreign employer who is not established in Sweden

If your employer is foreign employer who is not established in Sweden, you are required personally to pay preliminary tax every month in the form of ‘special A-tax (SA tax). This means you receive your salary untaxed, and pay your own preliminary tax every month.

You apply to pay SA tax using the form Preliminär inkomstdeklaration (SKV 4314) (available only in Swedish). Remember to enclose a copy of your passport or ID.

Remember to use your Swedish personal identity number or co-ordination number when paying your preliminary taxes to your personal tax account.

You can find more information in:

Paying Taxes – for individuals/How to pay

Rules for working as an employed person in Sweden (SKV 354B)


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