Tax laws

Tax liability for persons staying in Sweden for less than six months

If you stay in Sweden for less than six months, you have limited tax liability. Taxable income from employment is subject to a special income tax for non-residents (SINK). SINK is a state definitive withholding tax of 25%. The application for SINK is made on form SKV4350, a passport copy must be attached, this is usually done by the HR administrator.

Tax liability for persons who stay in Sweden for six months or longer

If the person stays in Sweden continuously for six months or longer, the person is normally considered to be fully liable to tax. In this case, the person is liable to pay tax on everything that is acquired within and outside Sweden. More information can be found in the Swedish Tax Agency's brochure "Declaration and taxes in Sweden" SKV132. 

Taxation of foreign key employees

Tax relief may be granted to foreign key employees in the event of temporary work in Sweden relating to qualified research or development work with such a focus or at such a level of competence that there are significant difficulties in recruiting within the country. 

An application for the application of the provisions on tax relief must be received by the Taxation of Research Workers Board no later than three months after the person has started working in Sweden.

Notification to the Swedish Tax Agency

We as an employer must, according to the definition of the Aliens Act, notify the Swedish Tax Agency when a third-country national is employed.

Read more about notification - employment of a foreigner (SKV 1160) at the Swedish Tax Agency