Application – Special income tax on non-residents

This form is intended for persons who are not residents of Sweden and who, for example,

• are staying in Sweden for a period shorter than six months or on board a Swedish merchant vessel
• receive a pension from Sweden
• have a daily commute to Sweden for work

If the Swedish personal identity number/co-ordination number is missing, a copy of a passport or other identification document must be enclosed.

The Swedish Tax Agency will not register a person from outside EU or EEA countries or Switzerland, a third-country national, for work income unless he or she is permitted to work here.

• Beslut om preliminär A-skatt eller SINK-skatt ska inte fattas när den som ansöker saknar tillstånd att arbeta i Sverige och kommer från land utanför EES eller Schweiz External link. (in Swedish)

Ansökan om särskild inkomstskatt (SINK)

If you need more information concerning permission to work, we refer to the

Swedish Migration Agency External link, opens in new window..

An employer, who is about to recruit, must make certain that the employee is entitled to stay and work in Sweden, prior to the employment.

An employer who hires a third country national is also required to notify the Swedish Tax Agency of the employment. The notification is made on the form SKV 1160. A notification must be made for each person hired, by the 12th of the month following the commencement of the employment. You will find the form and more information here:

Notification - Employment of a foreigner

Where do I send the form?

If no address is stated on the form, send it to your local

Tax Agency office