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Updated : 03/07/2017

Income taxes abroad – Sweden

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I'm an employee

Which income will be taxed in Sweden?

  • Living in Sweden for at least 183 days in a 12-month period? You must as a main rule pay tax on your worldwide income in Sweden.
  • Living in Sweden for less than 183 days? You are not considered tax resident in Sweden.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Sweden after deduction of taxes and social security contributions?

Income tax rates for 2016 (2017 return)

Bracket

Annual income

Rate

1

SEK 438.900 - SEK 638.499

20%

2

over SEK 638.500

25%

Online tax calculator - Sweden svenska

Tax rates - Sweden svenska

Take into account any:

  • tax allowances
  • deductions you are entitled to for certain types of expenditure.

When and how do you pay?

Your employer deducts preliminary income tax and social-security contributions based on your salary. You must file an annual income tax return.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax officesvenska that made the assessment.

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Swedish Tax Agency

Brochures on taxation system in Sweden

Declaring taxes in Sweden

I'm self-employed

Which income will be taxed in Sweden?

  • Living in Sweden for at least 183 days in a 12-month period? You must pay tax on your worldwide income in Sweden.
  • Living in Sweden for less than 183 days? You are not considered tax resident in Sweden.
  • Permanent business base in Sweden? You must pay tax on income from any business activities carried out from that base, as a main rule.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

What's left of your gross income in Sweden after deduction of taxes and social security contributions?

Income tax rates for 2016 (2017 return)

Bracket

Annual income

Rate

1

SEK 438.900 - SEK 638.499

20%

2

over SEK 638.500

25%

Income tax calculator - Sweden svenska

Tax rates - Sweden svenska

Take into account any:

  • tax allowances
  • deductions you are entitled to for certain types of expenditure.

When and how do you pay?

You must apply for a "business tax card" from the Swedish Tax Agency.

As a general rule, you have to pay tax in advance, based on the final amount of tax you paid in the previous year. You pay this tax during the current tax year (February – January), in equal instalments each month.

You must file an income tax return.

You will receive a final statement, showing the tax you've already paid and any amounts due to or from you.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax officesvenska that made the assessment.

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Swedish Tax Agency

Brochures on taxation system in Sweden

Tax registration for foreign entrepreneurs

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Income taxes abroad
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