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Updated : 08/12/2016

Income taxes abroad – Sweden

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I'm an employee

Which income will be taxed in Sweden?

  • Resident in Sweden for at least 183 days in a 12-month period? You must pay tax on your worldwide income there.
  • Resident in Sweden for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Sweden.
  • Income from other EU countries? Check 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 2015 (2016 return)

Bracket

Annual income

Rate

1

SEK 430 200 - SEK  625 799

20%

2

over SEK 625 800

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.

Sweden - tax calendarsvenska

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office svenska 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 Board svenska

Brochures on taxation system in Sweden svenska

Check also what your EU rights are.

I'm self-employed

Which income will be taxed in Sweden?

  • Resident in Sweden for at least 183 days in a 12-month period? You must pay tax on your worldwide income there.
  • Resident in Sweden for less than 183 days? You are not considered tax resident and pay tax only on the income earned in Sweden.
  • Permanent business base in Sweden? You must pay tax on income from any business activities carried out from that base.
  • Income from other EU countries? Check 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 2015 (2016 return)

Bracket

Annual income

Rate

1

SEK 430 200 - SEK  625 799

20%

2

over SEK 625 800

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.

Sweden - tax calendarsvenska

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office svenska 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 svenska

Taxation system in Sweden svenska (brochures)

Check also what your EU rights are.

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