This page contains information on taxes and population registration for those who have recently arrived in Sweden and will be employed here. The information is primarily for individuals living abroad who are planning to move to Sweden to work, either on a temporary or permanent basis.
Special rules apply if you have come to Sweden from Ukraine and you are covered by the EU Temporary Protection Directive.
Usually, you have to pay tax in the country in which you work. Depending on your tax liability in Sweden, you either need to register for preliminary A-tax, or to apply for special income tax for non-residents (“SINK”). The Swedish Tax Agency needs to reach a decision on whether you should pay preliminary A-tax or SINK so that your employer can deduct tax according to its obligations.
The income you receive for work in Sweden is pensionable, and your employer must pay employer contributions if you do not have a certificate (called an A1 certificate) showing that you are covered by another country's social security system.
A citizen of an EU/EAA country or Switzerland does not need a work permit to work in Sweden. However, Swiss citizens must apply to the Swedish Migration Agency (“Migrationsverket”) for a residence permit if they intend to stay in Sweden for longer than three months.
If you live and work in Sweden for one year or more, you will usually pay regular Swedish income tax. If you receive income from Sweden, but you live in a different country, you might also be required to pay income tax in the country where you live. Sweden has tax agreements with many other countries, which ensure that the same income is not taxed twice. There may also be other exceptions or special agreements.
Depending on your tax liability in Sweden, you either need to register for preliminary A-tax, or to apply for special income tax for non-residents (“SINK”).
A citizen of an EU/EAA country or Switzerland does not need a work permit to work in Sweden.
You need to be able to show your employer that you are permitted to work in Sweden If you live and work in Sweden for one year or more, you will usually pay regular Swedish income tax.
If you receive income from Sweden, but you live in a different country, you might also be required to pay income tax in the country where you live. Sweden has tax agreements with many other countries, which ensure that the same income is not taxed twice. There may also be other exceptions or special agreements.
Depending on your tax liability in Sweden, you either need to register for preliminary A-tax, or to apply for special income tax for non-residents (“SINK”).
If you have a legal right to work in Sweden and have, or will have, a taxable income, you must register for preliminary A-tax – unless the Swedish Tax Agency has already reached a decision about how you should be taxed.
If you will be staying in Sweden for a short period, you or your employer can apply for special income tax for non-residents (“SINK”) on your behalf.
You should book an appointment and visit a service centre as soon as possible to apply for a coordination number. If you have been assigned a coordination number in the past, you should apply for it to be renewed if it is not currently active. If you have not yet registered for A-tax or applied for SINK, you can do this when you visit the service centre for an identity check.
You can start working before the Swedish Tax Agency reaches a decision on A-tax or SINK.
You need to be able to show your employer that you have a legal right to work in Sweden.
A citizen of an EU/EAA country or Switzerland does not need a work permit to work in Sweden. However, Swiss citizens must apply to the Swedish Migration Agency (“Migrationsverket”) for a residence permit if they intend to stay in Sweden for longer than three months.
A citizen of an EU/EAA country or Switzerland does not need a work permit to work in Sweden.
An employer is obliged to inform the Swedish Tax Agency when hiring someone who is a citizen of a country other than an EU/EEA member state or Switzerland.
To be able to work while seeking asylum, you must be able to show that you are exempt from the requirement to have a work permit. The Swedish name for this exemption is usually shortened to “AT-UND”. All asylum seekers are given an LMA card. LMA is an abbreviation of the Swedish name for the Reception of Asylum Seekers Act. The QR code on this card shows whether your card is valid, and whether you are exempt from the work permit requirement (“AT-UND”).
If you have a long-term residence permit for another EU country, you are entitled to move to Sweden to work or study. This type of permit is called an “EC/EU residence permit for long-term residents”. If you intend to stay in Sweden for longer than three months, you must apply to the Swedish Migration Agency for a residence permit.
If you live abroad, you will pay either preliminary A-tax or SINK (special income tax for non-residents). Which one applies depends on whether you have unlimited or limited tax liability in Sweden. The length of your stay in Sweden – not the period of employment – determines whether your employer should deduct preliminary A-tax or SINK from your salary. To be considered resident in Sweden, you must generally sleep here.
If you have unlimited tax liability, you must be taxed in accordance with the Swedish Income Tax Act. Your employer must then deduct tax based on a preliminary A-tax decision by the Swedish Tax Agency.
You have unlimited tax liability if either of these criteria apply to you:
If you do not meet any of the criteria above, you are considered to have limited tax liability in Sweden. Your income should then be taxed in accordance with the SINK regulations.
When you work in Sweden, the Swedish Tax Agency needs to assess whether or not you are staying in Sweden. You must sleep in Sweden in order to be considered as staying here.
Fredrik lives in Denmark but works in Sweden for a Swedish employer. He commutes to work in Malmö from his home in Copenhagen. Fredrik is not considered to be staying permanently in Sweden since he does not sleep here. His income is therefore taxable in accordance with the SINK regulations. However, even though Fredrik has limited tax liability in Sweden, he can choose for his income to be taxed in accordance with the Swedish Income Tax Act (i.e., he can pay preliminary income tax (A-tax) if he likes).
A stay of six consecutive calendar months in Sweden is considered a permanent stay. The period is calculated without taking into account the start of each new calendar year. A temporary stay abroad can count as part of a permanent stay in Sweden. If the period spent abroad is shorter than, or equal to, the preceding or consequent stay in Sweden, it is considered a temporary break and counts as part of a permanent stay in Sweden. However, a stay abroad of six months or more always ends a permanent stay in Sweden.
If you spend your main daily rest period in Sweden for at least twelve months, you should normally be listed in the Swedish Population Register if you meet the other requirements.
Nina lives both in Sweden and abroad during the following seven-month period:
The period she spends abroad in April and May is shorter than her preceding stay in Sweden, and equal to her subsequent stay in Sweden. April and May therefore count as part Nina's stay in Sweden. This means her stay is considered to be a permanent stay of seven months – even though she has only spent five months in Sweden.
You may be required to file an income tax return If you have worked and stayed in Sweden for more than six months, you may be required to file an income tax return the year following the income year. If your final tax is more than the preliminary tax your employer has deducted, you will have to pay an additional amount to the Swedish Tax Agency. If your final tax is less than your preliminary tax, you will get money back.
If you do not meet the criteria for unlimited tax liability, then you are considered to have limited tax liability. If so, the SINK (special income tax for non-residents) regulations apply to you. In the case of SINK taxation, your salary will be taxed at the rate of 25%.
You do not need to file an income tax return, which also means you can’t claim any deductions. If your employer has paid out salary to you before the Swedish Tax Agency has reached a decision regarding SINK, and has deducted tax at a higher rate than 25%, you can request a refund of the excess amount. If, on the other hand, your employer has deducted tax at a lower rate than 25%, you will have to pay an additional amount.
If you have limited tax liability, you can choose to be taxed in accordance with the Swedish Income Tax Act instead of the SINK regulations. You do this by filling out a SINK application using the e-service or a paper form. In the e-service, indicate your preference in response to the question about how you would like your income to be taxed. On the paper form, state your preference under “övriga upplysningar”.
If you choose to be taxed in accordance with the Swedish Income Tax Act, we will reach a decision about preliminary A-tax decision. Your employer must then deduct preliminary tax from your salary payments in accordance with the relevant tax table, unless the Swedish Tax Agency has specified otherwise. You are also entitled to apply for a tax adjustment.
You must file an income tax return in the year that follows the year in which your salary was paid. When filling in a tax return, you are entitled to claim tax deductions for costs such as increased living expenses or travel to and from work. You may also qualify for tax relief, general deductions and basic allowances.
You need to submit an A-tax notification yourself. In our e-service, the form is adapted according to your specific circumstances, depending on the responses provided. When you submit a notification via the e-service, you will get a receipt number that confirms the date on which we received you notification. Our e-service is available in both English and Swedish.
You do not need Swedish e-ID to use these e-services. However, you need an e-mail address in order to request a temporary login code.
You should book an appointment and visit a service centre as soon as possible to apply for a coordination number. If you have been assigned a coordination number in the past, you should apply for it to be renewed if it is not currently active. If you have not yet registered for A-tax or applied for SINK, you can do this when you visit the service centre for an identity check.
Please provide all the required details in your notification so that we can reach a decision more quickly. If any details are missing, we may need to request additional information from you.
If you are not listed in the Swedish Population Register, but your income is taxable in accordance with the Swedish Income Tax Act, you must show your A-tax decision notice to your employer each year to ensure that they deduct the correct amount of preliminary tax. You must therefore submit an A-tax notification every year. Your employer cannot submit an A-tax notification to us on your behalf.
You can submit your preliminary A-tax notification when you visit a service centre to apply for a coordination number. If you have recently been listed in the Swedish Population Register, you need to show your current A-tax decision notice (A-tax certificate).
If you are taxed in accordance with the Swedish Income Tax Act, you must declare your earnings for the year in an income tax return, which you file the following year.
Either you or your employer can submit an application for special income tax for non-residents (SINK). In our e-service, the form is adapted according to your specific circumstances, depending on the responses provided. When you submit a notification via the e-service, you will get a receipt number that confirms the date on which we received you notification. Our e-service is available in both English and Swedish.
You do not need Swedish e-ID to use these e-services. However, you need an e-mail address in order to request a temporary login code.
You should book an appointment and visit a service centre as soon as possible to apply for a coordination number. If you have been assigned a coordination number in the past, you should apply for it to be renewed if it is not currently active. If you have not yet applied for SINK, you can do this when you visit the service centre for an identity check.
Please provide all the required details in your SINK application so that we can reach a decision more quickly. If any details are missing, we may need to request additional information from you.
Applying for SINK In order to enable your employer to deduct the correct amount of preliminary tax, you or your employer must submit an application for special income tax for non-residents (SINK). A new application is required for each calendar year, employer and period of employment.
If you have limited tax liability, you can choose to pay preliminary income tax in accordance with the Swedish Income Tax Act instead of SINK. Your employer must then deduct preliminary tax from your salary in accordance with the relevant tax table, unless the Swedish Tax Agency has specified that a different rate should be applied. You must then declare your earnings for the year in an income tax return, which you file the following year. When filling in a tax return, they are entitled to claim tax deductions for costs such as increased living expenses or travel to and from work. You are also entitled to apply for a tax adjustment. You may also qualify for tax relief, general deductions and basic allowances.
To apply for your income to be taxed in accordance with the Income Tax Act, you submit a SINK application and state that you wish to pay A-tax instead of SINK. If you fill in the application form, state your preference under “other information” (Övriga upplysningar”). In the e-service, indicate your preference in response to the question about how you would like your income to be taxed.
