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Last checked : 03/09/2018

Income taxes abroad – Sweden

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 state tax rates for 2018 (2019 return)

Bracket

Annual income

Rate

1

SEK 455.300 - SEK 662.300

 

20%

2

over SEK 662.300

25%

Online tax calculator - Swedensv

Tax rates - Swedensv

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 officesv 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 state ​tax rates for 2018 (2019  return)

Bracket

Annual income

Rate

1

SEK 455.300 - SEK 662.300

20%

2

over SEK 662.3 00

25%

Income tax calculator - Swedensv

Tax rates - Swedensv

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 installments 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 officesv 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

See main information on this topic

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