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Taxation

Sweden has a taxation system for income from work that combines an income tax (paid by the employee) with social security contributions (employers contributions) that are paid by the employer. The employer pays around 31% tax over his gross salary and the employer pays an additional  31,42% employers cost in employer social fees.

If you stay and work in Sweden for a continuous period of at least six months you must register for income taxation. 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.

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.

If you work in Sweden and your stay here lasts less than six months, you are required to pay tax in accordance with the Special Income Tax for Non-Residents Act, or SINK. SINK is applicable if your employer is a Swedish employer, or a foreign employer who is established in Sweden. You are then considered as having a limited tax liability in Sweden, but note that only income from Swedish sources will be taxed here.

SINK means the following:

  • You pay a flat-rate income tax of 20%, which is deducted by your employer.
  • You do not have to declare your employment income on a Swedish tax return.
  • You cannot make any deductions against your Swedish income, for costs or similar.

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