A non-profit association shall pay taxes on rental income, income from sale of goods and services, and income from capital. These incomes may be tax-exempt if the association meets the requirements for being a non-profit.

There are four conditions that impact whether the association shall pay taxes on certain income or not. This applies to some rental income, some income from the sale of goods and services, and income from capital.

Please find information below on the situations in which you will need to file a personal income tax return (Inkomstdeklaration 1) with the Swedish Tax Agency.

Non-Swedish companies, legal entities and sole traders who operate from a permanent establishment in Sweden may need to file income tax returns here.

Here you will find the headlines in the form "Inkomstdeklaration 1, 2025" ("Income Tax Return 1, 2025") in English.

The Swedish Tax Agency collaborates with many of society’s stakeholders to meet the needs of citizens, businesses and others. We live in an age of digitalisation and globalisation, and we need to collaborate in order to carry out our mission and achi...

Specific rules apply to non-Swedish companies that have permanently established business operations in Sweden, or that carry out transactions with affiliated Swedish companies. These rules also apply to Swedish companies that have permanently establi...

If you sell your property, you must pay tax on the profits. The sale is to be declared when there is a binding agreement in place (a contract of sale). When you are paid or when the new owner gains access is irrelevant.

This document is a technical description of the PAYE tax return per employee. It contains information on how to prepare a data file with one or more PAYE tax returns per employee, including a description of how to upload and file PAYE tax returns to ...

You need a minimum of three persons to start a non-profit association. You will draft statutes . Then you shall discuss and decide on statutes and the board of directors at the first meeting of the association’s members.