SINK – special income tax for non-residents
If you have limited tax liability and you are going to work in Sweden, you will normally have to pay tax here. If you live abroad and are going to work in Sweden for less than six months, or if you receive a Swedish pension, you can apply for special income tax for non-residents (SINK).
Apply via our e-service
You can use our e-service to submit your SINK application. To use this e-service, you just need an email address to which we can send a login code. You don’t need e-identification.
You can also submit your SINK application by filling in a paper form. You use this form to notify use whether you want to be taxed under the Swedish Income Tax Act, or want to apply for SINK.
Please note that you will normally receive a decision notice from us faster if you use the e-service rather than a paper form.
Apply using a paper form
To help the Swedish Tax Agency process your application quickly, make sure you include all the documents we need. Please note that the documents we require vary, depending on whether or not you are a citizen of an EU/EEA country.
Application form SKV 4350: Special income tax for non-residents
EU/EEA citizens
If you are a citizen of an EU/EEA country, you must submit the following documents with your application:
- an employment contract showing that you have – or will receive – an income in Sweden
- a copy of your passport (if you do not have a passport, you can provide a copy of a national identity document).
Citizens of EU/EAA countries or Switzerland do not need a work permit to work in Sweden. However, Swiss citizens must apply to the Swedish Migration Agency for a residence permit if they intend to stay in Sweden for longer than three months.
Non-EU/EEA citizens
If you are a citizen of a country outside the EU/EEA, you must submit the following documents with your application:
- an employment contract showing that you have – or will receive – an income in Sweden
- a copy of your passport (if you do not have a passport, you can provide a copy of a national identity document.
You must also be able to provide one of the following:
- a valid Swedish work permit
- an asylum seeker’s “LMA” card stating that you have “AT-UND” status, which means you are entitled to work without a work permit.
Coming to Sweden from Ukraine
If you have come to Sweden from Ukraine and you are covered by the EU Temporary Protection Directive, you must submit the following documents with your application:
- a residence permit card from the Swedish Migration Agency (if you have not yet received a decision notice about your residence permit, please provide a copy of your application acknowledgement receipt from the Swedish Migration Agency)
- an employment contract showing that you have – or will receive – an income in Sweden
- a copy of a valid passport or equivalent identity document (required only if you do not have a coordination number).
Do you want to hire someone who lives abroad for a period of work in Sweden shorter than six months? Click this link to find out about the things you need to consider:
SINK: special income tax for non-residents (in Swedish)
Limited or unlimited tax liability
The type of income tax you pay is determined according to whether you have limited or unlimited tax liability in Sweden. If you have limited tax liability, you only pay tax on certain income earned in Sweden.
If you don't have a coordination number
If you are liable to pay tax in Sweden and don’t yet have a coordination number, you must apply for one. You must book an appointment at a Swedish state service centre so that we can check your identity before issuing your coordination number.
Applying for SINK: working in Sweden
You can apply for SINK yourself, or your employer can apply on your behalf. The easiest way to apply is by using our e-service: Application for Special Income Tax – SINK.
You can apply for SINK if you will be staying in Sweden for a maximum of six months. Staying in Sweden means that you sleep here. You can also apply for SINK if you commute daily to Sweden or are taxable under the cross-border commuter rule.
You will pay tax on your income at the rate of 25% when taxed in accordance with the SINK regulations. If you receive a decision notice about paying SINK on your income, you do not need to file an income tax return in Sweden.
Reimbursement of expenses
When you apply for SINK, you must also provide details of any expenses that will be reimbursed by your employer.
If you are going to stay in Sweden for more than six months
If you are going to stay in Sweden to work for six months or longer, but you are not listed in the Swedish Population Register, you need to register for preliminary income tax instead by submitting this notification:
Compensation from a non-Swedish employer
If you are staying in Sweden to work for a non-Swedish business without a permanent establishment in Sweden, the 183-day rule in the SINK regulations might be applicable. If so, you will be exempt from paying tax on your income. The 183-day rule is not applicable to outsourced workers carrying out temporary assignments in Sweden.
Board members’ fees
If you live abroad and receive board members’ fees from a Swedish business, you pay SINK on your fees regardless of where you carry out your board-related work. Keep in mind that you need a SINK decision notice from the Swedish Tax Agency to ensure that the payer deducts the correct amount of tax from your fees.
In some cases, Sweden's tax conventions another countries can result in tax exemption in Sweden. Find out more about tax conventions and double taxation.
Seafarer earnings
Seafarers who have limited tax liability in Sweden, and who work on board a Swedish-registered vessel, can be taxed under the SINK scheme.
Artists and athletes
Artists and athletes living abroad must pay a type of special income tax for non-residents called “A-SINK” , which is also known as “artist tax”. This also applies to foreign artist representation businesses and event organisers.
Applying for SINK when receiving a pension from Sweden
If you have limited tax liability in Sweden and receive a Swedish pension, you can apply to have your Swedish pension taxed under the SINK scheme.
You must pay SINK on your full income. However a tax-free income threshold applies to the following:
- Income-based retirement pension
- Guaranteed pension
- Survivor’s pension
- Survivor's allowance
- Sickness benefit
- Activity compensation
This means that the share of income that exceeds the tax-free threshold is liable to taxation. For the income year 2025, the monthly tax-free income threshold is SEK 3,773 (for the 2024 income year it was SEK 3,677).
Sweden has tax conventions with other countries, which may determine how your Swedish pension is taxed. A tax convention might also determine your entitlement to a deduction of tax you have paid abroad from your Swedish income.
SINK-related decisions
If the Swedish Tax Agency approves your application for SINK, we will send you a decision notice stating how much tax you need to pay. You must provide this decision notice to any party that pays you compensation.
When working in Sweden, you must submit a new SINK application for each income year. The Swedish Tax Agency cannot process applications for the next income year until December at the earliest.
If you have a digital mailbox, we will send your decision notice there, rather than on paper by post. You can find out more about setting up a secure digital mailbox on the Agency for Digital Government's website, digg.se.
If tax has been deducted at a higher rate than the SINK scheme
A payer – such as an employer or pension provider – can only deduct SINK from compensation if the Swedish Tax Agency has reached a SINK-related decision. If such a decision has not been reached, the payer must deduct preliminary tax from compensation instead.
If the Swedish Tax Agency reaches a SINK decision for one or more periods for which your payer has already made compensation payments, preliminary tax might have been deducted at higher rate than the percentage applicable under the SINK scheme. In this case, you can request a refund of the excess amount you have paid. Please note that the Swedish Tax Agency will not be able to process your tax refund request until the payer has submitted their PAYE return including the relevant compensation payment details.
In order for us to make a tax refund payment, processing must not be blocked by any obstacles such as unpaid taxes.
On reaching a decision on SINK, if we find that you are eligible for a tax refund, we will send you the relevant details in a separate attachment. You can use this attachment when you wish to request the tax refund. The information you need to provide to the Swedish Tax Agency will be specified in the attachment.
You can request a tax refund even if you have not received an attachment from us. When you request a refund, you must state the following:
- your name
- your personal identity number or coordination number
- that you are requesting a refund of tax on income subject to SINK
- the reference number of the SINK decision in question
If you have already registered a bank account with the Swedish Tax Agency, state that you want the refund payment to be made to this account.
If you have not registered a bank account with the Swedish Tax Agency, you must provide us with details of the bank account to which you want the tax refund payment to be made. In order for us to make the payment to your bank account, we need you to provide us with a bank account holder certificate.
- You must send us the original certificate – not a copy. This certificate must be signed by a bank employee, and must have been issued within the past six months.
Send your request with the documentation required to the address stated on your SINK decision notice.
Refund to a Swedish bank account
If you want the refund to be paid to a Swedish bank account, you must provide your account number, including the clearing number.
Refund to a foreign bank account
If you want the refund to be paid to a foreign bank account, you must provide your IBAN and BIC/SWIFT details.
Paying tax in accordance with the Swedish Income Tax Act
If you have limited tax liability in Sweden, you can choose to be taxed in accordance with the Swedish Income Tax Act instead of SINK. In this case, you must apply via the SINK application e-service, or by filling in the SINK application form SKV 4350. You need to submit a new application for each income year.
When you have logged in to the e-service, you state your preference when asked how you want your income to be taxed. If you use application form SKV 4350, state clearly under "Additional information" that you want to be taxed in accordance with the Swedish Income Tax Act.
If you choose to be taxed according to the Swedish Income Tax Act, the Swedish Tax Agency will send you a decision notice regarding preliminary income tax (“A-tax”).
All of the Swedish income you receive for the entire income year in question, will then be taxed in accordance with the Swedish Income Tax Act. This means that you:
- pay municipal tax at an average rate, as well as state income tax if your annual income is above a certain amount
- must submit an annual income tax return in Sweden
- may be eligible for tax deductions – for example, for travel expenses relating to journeys to and from work, or for increased living expenses incurred in connection with work in another location
- are entitled to a basic tax-free allowance if at least 90% of your total annual earned income is from Sweden
Tax decision: requesting a review
You can request a review of a decision that the Swedish Tax Agency has reached regarding SINK or taxation under the Swedish Income Tax Act. If you have been taxed in accordance with the Swedish Income Tax Act, you can request a review of our decision and apply for SINK instead. You can do this up to six years after the end of the income year in question. This means that in 2025, you can request a review of a decision relating to an income year from 2019 onwards. The Swedish Tax Agency will adjust the amount of tax due retroactively.
Decisions reached on SINK for each income year
If you have SINK liability, the Swedish Tax Agency must inform you of your taxable income, and of the SINK amount that you have paid.
- If you receive a SINK-liable income, we will send you an annual statement for the previous income year.
- This statement will indicate the SINK-liable income in question, and the total SINK amount paid on this income.
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