Declaring your foreign income for taxation

Declaring your income from abroad

Declaring income from abroad that is taxable in Sweden

1. 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.
   
   
2. 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.
   
   
3. 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.