You must pay tax in the country in which you work and earn money. If you are living in Sweden, staying permanently in Sweden, or have a significant connection to Sweden, you are fully liable for tax in Sweden. This means that you are liable for tax in Sweden on all income, both from Sweden and from abroad.
Sweden has double-taxation agreements with most EU/EEA countries, so you do not pay tax in two countries on the same income. Regulations in the double-taxation agreement with the other country may therefore mean that the Swedish taxation law is limited even if you are fully liable for tax in Sweden.
If you have registered in the Population Register and want to start working in Sweden, you must contact the Swedish Tax Agency (Skatteverket) for a tax card (A-skattsedel). With a tax card, your employer can deduct tax from your salary and pay employer contributions (arbetsgivaravgifter).
How your salary is taxed
When you work in Sweden, your employer deducts tax before your salary is paid. The employer pays tax every month to the Swedish Tax Agency.
How much tax you pay
Your salary slip shows how much tax has been deducted. The amount of tax deducted depends on your tax rate. Your tax rate depends, for example, on which municipality you live in and if you are a member of the Church of Sweden or some other religious body.
On the website of the Swedish Tax Agency, you can see your municipal tax rate and what you pay in funeral tax when you download your tax table.
There are different types of tax for you as a private individual living and working in Sweden. On the Swedish Tax Agency website, you find information about, for example, taxation of salary, pension, shares, securities, personal benefits, and sale of property.
Annual tax statement
If you are to pay tax or other fees in Sweden, you will be assigned a tax account with the Swedish Tax Agency (Skatteverket). The tax account shows your tax payments, your preliminary tax, and your final tax in accordance with your annual tax statement (skattebesked).
When the Swedish Tax Agency has checked your tax return (deklaration), your final tax is calculated. The result of the calculation is shown on your annual tax statement. When the Swedish Tax Agency has examined your tax return, they send a statement stating that the examination has been completed, along with a final annual statement.
Tax when you move from Sweden
If you move from Sweden, it is your work and your place of residence that determine where you should pay tax and on what.
If you move from Sweden, you may still be considered fully liable for tax in Sweden if you have been resident in Sweden and have a significant connection to the country. The Swedish Tax Agency may assess that you have a significant connection to Sweden if you, for example, have family, property, or a sole proprietorship or a company in Sweden.
If you do not have a significant connection to Sweden after moving from Sweden, your tax liability ceases when you leave Sweden. In other cases, the tax liability ceases when the connection is no longer deemed to be significant.
If you are a Swedish citizen or have lived in Sweden for at least ten years, and cannot document that you no longer have a significant connection to Sweden, the Swedish Tax Agency regards you as having a significant connection to Sweden for five years after you have left Sweden.
Questions about tax in Sweden
If you have questions about taxation when you move from another Nordic country to Sweden and start to work or study in Sweden, contact the Swedish Tax Agency for information about your specific situation.
You can read more about tax between the Nordic countries on the common portal of the Nordic tax agencies, Nordisk eTax. Nordisk eTax is a collaboration between the tax authorities in the Nordic countries.
On Nordisk eTax, you can find more information about tax when you move to and from another Nordic country, and when live in one Nordic country and have income or benefits from another Nordic country.
If you have any questions, please fill in our contact form.
NB! If you have questions regarding the processing of a specific case or application, or other personal matters, please contact the relevant authority directly.