1. Cash Bonus

    Cash bonus is treated as ordinary income.

    Other languages | English (Engelska) | Individuals and employees | New in Sweden and will be employed here | Do you participate in a Stock Incentive Plan?
  2. Gambling tax

    From 1 January 2019, you will need to pay gambling tax if you have a gambling license from the Swedish Gambling Authority (Spelinspektionen). However, this does not apply to gambling for public interest purposes.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Paying Taxes – Businesses
  3. SINK for board director’s fees

    If you are living abroad and receiving director’s fees from a Swedish company, you are liable for SINK taxation (special income tax for non-residents) on your fee, regardless of where your work was performed.

    Other languages | English (Engelska) | Individuals and employees | New in Sweden and will be employed here | SINK – special income tax for foreign residents
  4. Liability for payment of legal persons' unpaid taxes and fees

    If you represent a legal person, you can become personally liable for virtually all unpaid taxes and fees in the legal person's tax account. A legal person can be, for example, a limited company, an economic or non-profit association or a foundation.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business
  5. Application – Temporary respite from paying tax under some circumstances due to coronavirus (SKV 4839_en)

    Application – Temporary respite from paying tax under some circumstances due to coronavirus (SKV 4839_en)

    Företag | E-tjänster och blanketter | Blanketter & broschyrer
  6. How to use the e-service Excise duty - return

    This is a user guide on how to use our e-service Excise duty - return.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Paying Taxes – Businesses | Excise duty
  7. VAT deductions for business entertainment expenses

    You are entitled to a VAT deduction for entertainment expenses that are directly related to your business. This applies to entertainment that is integral to business negotiations or staff welfare, for example.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT
  8. More on Skatteverket

    Skatteverket is accountable to the government, but operates as an autonomous public authority.

    Other languages | English (Engelska)
  9. VAT rates on VAT exemption

    25%, 12%, 6% or VAT-exempt? Here you can find out about VAT rates on certain goods and services, and how much VAT you should charge when selling them.

    Other languages | English (Engelska) | Businesses and employers | Starting and running a Swedish business | Declaring Taxes – Businesses | VAT
  10. Guide for non-Swedish companies with operations in Sweden

    This guide describes how to establish and run a business in Sweden for non-Swedish sole traders and non-Swedish legal entities.

    Other languages | English (Engelska) | Businesses and employers | Non-Swedish businesses with operations in Sweden