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Updated : 02/10/2014

Income taxes abroad – Sweden

What's your situation?

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Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Sweden?

  • Live in Sweden? You must pay tax on your worldwide income there.

    (criterion: you lived there for at least 183 days in a 12-month period)

  • Live in Sweden but 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?

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 by 2 May each year.

Sweden - tax calendar svenska

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 Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Sweden?

  • Live in Sweden? (for more than 6 months in the tax year) You must pay tax on your worldwide income there.

  • Live in Sweden less than 6 months a year? You pay tax only on income earned there.

  • 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 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 by 2 May.

At the latest by the following December, you will receive a final statement, showing the tax you've already paid and any amounts due to or from you.

Sweden - tax calendar svenska

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)

Tax laws - EU and individual countries

Check also what your EU rights are.


Contact points

Tax offices svenska

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