Tax liability for individuals who will stay in Sweden for less than six months

If you are staying in Sweden for less than six months, you have limited tax liability. A special income tax called SINK (Särskild inkomstskatt för utomlands bosatta or 'Special income tax for non residents') applies to taxable income from employment. SINK is a 25% state tax withheld at source. Apply for SINK tax using the SKV4350 form. 

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

If an individual remains in Sweden for six contiguous months or longer, they are normally considered to have unlimited tax liability. The person is then tax liable for everything acquired within and outside of Sweden. Further information is available in a brochure by the National Tax Board called Deklaration och skatter i Sverige ('Self-assessment and taxes in Sweden' – SKV132)  

Taxation for foreign key employees

Tax relief can be granted for foreign key employees who are working temporarily in Sweden on qualified research and development of such an orientation or at such a level of competence that there are significant difficulties in recruiting within the country. 

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