Declaring your foreign income for taxation
If you live in Sweden, all of your income is subject to taxation. The General rule is that you must disclose your foreign income for taxation in your Swedish tax return. You may be liable for taxation in Sweden even if you have moved from Sweden.
Use our e-services
Our e-service Convert foreign income from employment (Räkna om utländska tjänsteinkomster) can help you to convert foreign income and pension payments into Swedish kronor from a wide range of currencies. The e-service can also help you work out whether income is pensionable in Sweden, and how to declare a settlement of foreign tax (if applicable).
Our e-service Convert foreign income (Räkna om utländska inkomster) can help you convert foreign capital income, such as interest or dividend payments into Swedish kronor.
In the e-service My income information (Mina inkomstuppgifter) you can view the income information that your employer and other income providers have submitted to the Swedish Tax Agency.
Declaring your income from abroad
Declaring income from abroad that is taxable in Sweden
- Add income from abroad to the right section of your tax return
If your income from abroad is taxable in Sweden, you must enter this income in the right section of your tax return. Keep in mind that all amounts entered must be converted into Swedish kronor (SEK).
The exchange rate you need to use is determined by the date on which you convert the income. If you have received periodic payments, such as foreign pension income paid in identical monthly instalments, you can use the Riksbank´s average annual exchange rate.
If an amount has been entered as prefilled data in the box, include this amount in your total income calculation, then enter the new amount.
Search annual and monthly exchange rates (the Riksbank) External link. - Provide details of your income under Additional information (Övriga upplysningar)
Put an X in the relevant box to indicate which type of income you have recieved from abroad. You can find the box under Additional information (Övriga upplysningar) in your income tax return. Specify the country from which the income comes, and state the amount you have received. Convert the amount into Swedish kronor. - Settlement of foreign tax
If you have paid final tax in another country on income from abroad, and you are entitled to a settlement of this tax, you must enter the settlement amount in question. Enter the amount in Swedish kronor.
You must be able to provide proof – on the Swedish Tax Agency’s request – that you have paid the foreign tax for which you are requesting a settlement.
You will be granted a settlement automatically for tax that you have paid on capital income from abroad about which the Swedish Tax Agency has received an income statement. If you have been granted a settlement, details of this are included in your tax calculation (skatteuträkning). If you wish to request a settlement for other tax that you have paid on income from abroad, you enter the total amount in the box. In other words, you enter sum total of the tax that has been settled automatically, and the tax for which you are requesting a further settlement.
Settlement of foreign tax
Declaring income from abroad that is not taxable in Sweden
Certain income might be tax exempt in Sweden due to Swedish regulations or the provisions of a tax convention. Even if you are not required to pay tax on this income in Sweden, you still need to provide details of it in your Swedish income tax return.
Provide details of your income under Additional information (Övriga upplysningar)
Put an X in the relevant box to indicate the type of income you have received from abroad. You can find the box under Additional information (Övriga upplysningar) in your income tax return. Specify the country from which the income comes, and state the amount you have received. Convert the amount into Swedish kronor.
- Read about the divestment of foreign currency and receivables in foreign currency.
Find out more about what to do when submitting your Swedish tax return.
Film: Declaring your foreign income
If you have recieved income from abroad you must declare it in your income tax return. The film is subtitled in English. Length of the video: 3 minutes 3 seconds.
Working abroad
If you are working abroad, in some cases, you could be exempt from paying tax in Sweden on the income that you earn abroad.
In a Nordic country
If you are employed in another Nordic country, the general rule is that you are liable for tax only in the country of employment, as of the first day of work. Your Nordic employer is also the party who pays for your social contributions in the country of employment. Further information is available from nordisketax.net.
Business activities abroad
If you have conducted business activities abroad, you must report this. It is only in exceptional cases that business activities abroad are exempt from taxation in Sweden.
Pension
In a Nordic country
The country in which you are liable for tax on pension income depends on factors such as whether you began receiving pension payments before 5 April 2008 or after 4 April 2008.
- Nordisk e-tax External link.
- If you received pension payments from Finland or Denmark in 2022, you will be able to view details of your Nordic pension by logging in to “My pages” (“Mina sidor”, in Swedish) before filing your tax return for that year.
To help you declare this pension correctly, please use our e-service “Räkna om utländska tjänsteinkomster” (“Convert foreign income from employment”) to convert your income to Swedish kronor.
Non-Nordic country
If you have received a pension from a country beyond the Nordic region, whether you are liable for tax in Sweden will depend on the pension’s country of origin.
Residential property abroad
If you have rented out or sold a residential property abroad, you must disclose this in the tax return. It is only in exceptional cases that leasing income or earnings from the sale of residential properties abroad are exempt from taxation in Sweden.
Interest and returns
If you have received interest generated from your bank account, or dividends, or sold shares of foreign holdings, you must disclose these in the tax return.
Endowment insurance or pension insurance
Persons who are living in Sweden and covered by foreign pension insurance or endowment insurance, are normally subject yield tax in Sweden.
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