Swedish taxation

Through Relocare Sweden AB, with offices in Lund and Stockholm, we offer tax advisory and related compliance services for postings, expatriate assignments, local hires, and business travellers working in Sweden.

Our services include Swedish tax registrations, preparation of Swedish income tax returns, entry and exit consultations, and advice on cross-border tax matters. We also have solid experience with the tax and social security implications of the Øresund Agreement.

The Swedish tax treatment of an individual working in Sweden depends on several factors, including residence status, duration of stay, work pattern, employer structure, and the possible application of tax treaty provisions. For this reason, each case should be assessed individually.

Individuals who become tax resident in Sweden are generally subject to tax on their worldwide income. However, reporting obligations and final tax liability must always be evaluated in light of the relevant facts and any available treaty relief.

Relocare Sweden AB can help assess the expected Swedish tax position prior to arrival and provide the clarity needed for effective planning of an employment, assignment, or posting to Sweden.

A review should also be made when leaving Sweden, in order to determine whether Swedish tax liability continues and to identify any tax consequences arising on departure. We are happy to assist throughout the entire process.

Below are some general examples of Swedish taxation. However, each person’s individual circumstances, work pattern, and length of stay in Sweden must always be assessed before determining the correct Swedish tax treatment.

SINK

Individuals who live abroad and work in Sweden for a limited period may, in certain cases, be taxed under the SINK regime. From 1 January 2026, the SINK tax rate is 22.5 percent of taxable income. SINK is generally a final withholding tax, which means that no Swedish income tax return is normally required for that income.

Ordinary taxation

If SINK does not apply, income is generally taxed under the ordinary Swedish income tax rules. Sweden applies progressive taxation on employment income, while capital income is generally taxed at 30 percent.

Expert tax scheme

Certain foreign experts, researchers, and key employees may qualify for Swedish tax relief. Under this regime, 25 percent of salary and similar remuneration is exempt from income tax. If the employee is covered by Swedish social insurance, employer social security contributions are also limited to 75 percent of the remuneration base.

For assignments starting in 2026, tax relief based on salary level requires a gross monthly salary of at least SEK 88,801. The relief can apply for up to seven years.

Social Security

Employer social security contributions in Sweden are generally paid by the employer. For most employees, the full rate in 2026 is 31.42 percent of gross salary and taxable benefits.

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