New in Sweden and will be employed here

If you are a citizen of a country outside the EU/EEA, you will in most cases need a permit to work in Sweden.

Work permit or residence permit to work in Sweden (Sweden Migration Agency)

You need to be able to show your employer that you are permitted to work in Sweden If you live and work in Sweden for one year or more, you will usually pay regular Swedish income tax.

If you receive income from Sweden, but you live in a different country, you might also be required to pay income tax in the country where you live. Sweden has tax agreements with many other countries, which ensure that the same income is not taxed twice. There may also be other exceptions or special agreements.

Depending on your tax liability in Sweden, you either need to register for preliminary A-tax, or to apply for special income tax for non-residents (“SINK”).

• Liability for taxation

If you live abroad, you will pay either preliminary A-tax or SINK (special income tax for non-residents). Which one applies depends on whether you have unlimited or limited tax liability in Sweden. The length of your stay in Sweden – not the period of employment – determines whether your employer should deduct preliminary A-tax or SINK from your salary. To be considered resident in Sweden, you must generally sleep here.

Preliminary A-tax – unlimited tax liability

If you have unlimited tax liability, you must be taxed in accordance with the Swedish Income Tax Act. Your employer must then deduct tax based on a preliminary A-tax decision by the Swedish Tax Agency.

You have unlimited tax liability if either of these criteria apply to you:

• You live in Sweden
• You are staying in Sweden on a permanent basis, i.e. for at least six consecutive months. Short breaks (to visit your home country, for example) do not affect your permanent stay in Sweden. The length of your stay in Sweden – not the period of employment – is the decisive factor. To be considered to be staying in Sweden on a permanent basis, you must generally sleep here.
• You have a significant connection to Sweden. This means that you have lived in Sweden previously and still have a significant connection to the country, such as family, residential property, significant assets or similar.

If you do not meet any of the criteria above, you are considered to have limited tax liability in Sweden. Your income should then be taxed in accordance with the SINK regulations.

What is considered a stay in Sweden?

When you work in Sweden, the Swedish Tax Agency needs to assess whether or not you are staying in Sweden. You must sleep in Sweden in order to be considered as staying here.

Useful information about submitting a preliminary income tax (A-tax) notification

You need to submit an A-tax notification yourself. In our e-service, the form is adapted according to your specific circumstances, depending on the responses provided. When you submit a notification via the e-service, you will get a receipt number that confirms the date on which we received you notification. Our e-service is available in both English and Swedish.

You do not need Swedish e-ID to use these e-services. However, you need an e-mail address in order to request a temporary login code.

You should book an appointment and visit a service centre as soon as possible to apply for a coordination number. If you have been assigned a coordination number in the past, you should apply for it to be renewed if it is not currently active. If you have not yet registered for A-tax or applied for SINK, you can do this when you visit the service centre for an identity check.

Please provide all the required details in your notification so that we can reach a decision more quickly. If any details are missing, we may need to request additional information from you.

Notification of preliminary income tax (A-tax)

If you are not listed in the Swedish Population Register, but your income is taxable in accordance with the Swedish Income Tax Act, you must show your A-tax decision notice to your employer each year to ensure that they deduct the correct amount of preliminary tax. You must therefore submit an A-tax notification every year. Your employer cannot submit an A-tax notification to us on your behalf.

• Notification of preliminary income tax (A-tax)
• Application for preliminary tax (SKV 4402)

You can submit your preliminary A-tax notification when you visit a service centre to apply for a coordination number. If you have recently been listed in the Swedish Population Register, you need to show your current A-tax decision notice (A-tax certificate).

• A-tax registration (in Swedish)

If you are taxed in accordance with the Swedish Income Tax Act, you must declare your earnings for the year in an income tax return, which you file the following year.

• Do I need to file a tax return?

Useful information about applying for SINK

Either you or your employer can submit an application for special income tax for non-residents (SINK). In our e-service, the form is adapted according to your specific circumstances, depending on the responses provided. When you submit a notification via the e-service, you will get a receipt number that confirms the date on which we received you notification. Our e-service is available in both English and Swedish.

You do not need Swedish e-ID to use these e-services. However, you need an e-mail address in order to request a temporary login code.

You should book an appointment and visit a service centre as soon as possible to apply for a coordination number. If you have been assigned a coordination number in the past, you should apply for it to be renewed if it is not currently active. If you have not yet applied for SINK, you can do this when you visit the service centre for an identity check.

Please provide all the required details in your SINK application so that we can reach a decision more quickly. If any details are missing, we may need to request additional information from you.

Applying for SINK

Applying for SINK In order to enable your employer to deduct the correct amount of preliminary tax, you or your employer must submit an application for special income tax for non-residents (SINK). A new application is required for each calendar year, employer and period of employment.

• Application for special income tax for non-residents (SINK)
• Application – Special income tax on non-residents (SKV 4350)
  

Choosing to pay preliminary income tax in accordance with the Swedish Income Tax Act

If you have limited tax liability, you can choose to pay preliminary income tax in accordance with the Swedish Income Tax Act instead of SINK. Your employer must then deduct preliminary tax from your salary in accordance with the relevant tax table, unless the Swedish Tax Agency has specified that a different rate should be applied. You must then declare your earnings for the year in an income tax return, which you file the following year. When filling in a tax return, they are entitled to claim tax deductions for costs such as increased living expenses or travel to and from work. You are also entitled to apply for a tax adjustment. You may also qualify for tax relief, general deductions and basic allowances.

• Choosing to be taxed in accordance with the Income Tax Act (Legal guidance in Swedish)
• Tax relief, general deductions and basic allowances (Legal guidance in Swedish)

To apply for your income to be taxed in accordance with the Income Tax Act, you submit a SINK application and state that you wish to pay A-tax instead of SINK. If you fill in the application form, state your preference under “other information” (Övriga upplysningar”). In the e-service, indicate your preference in response to the question about how you would like your income to be taxed.

If you are temporarily staying in Sweden and working here, you may be entitled to pensionable income in Sweden. The deciding factor in your entitlement to pensionable income, and your employer's obligation to pay Swedish social security contributions for you, is whether or not you are covered by the Swedish social security system at the time the work is carried out.

In order to receive pensionable income in Sweden, your total pensionable income must amount to at least 42.3% of the applicable price base amount for the year. You can see your pensionable income in the final tax notice that the Swedish Tax Agency sends to you.

• Amounts and percentages (in Swedish)
  

A1 certificate

If you have an A1 certificate showing that you belong to another country's social security system, your employer must instead pay social security contributions in that country.

The Swedish social security system

The Swedish Social Insurance Agency (“Försäkringskassan”) decides who is covered by the Swedish social security system. In most countries, belonging to a social security system entitles you to social benefits such as sickness benefit, unemployment benefit, pension, healthcare and child benefit. It varies from country to country as to which benefits are included, the amounts paid, and how the benefits are financed.

The Swedish social security system is divided into residence-based benefits and work-based benefits. You must be resident in Sweden in order to be entitled to residence-based benefits, but Swedish income is not a requirement. In order to be entitled to work-based benefits, you normally need to be earning (or to have previously earned) income from work in Sweden. However, you must be resident in Sweden.

• Covered by social security in Sweden (Swedish Social Insurance Agency-Försäkringskassan, in Swedish)

If you will be staying in Sweden for one year or more, you must register your move to Sweden. If you meet the requirements, you will be listed in the Swedish Population Register and assigned a personal identity number. The same applies to your family members if they are also going to stay in Sweden for one year or more. If you have been assigned a coordination number before, it will be replaced by your personal identity number.

You do not need to submit a notification of preliminary A-tax if you are listed in the Population Register. If your employer wants to see your preliminary A-tax decision notice (A-tax certificate), you can use the A-tax e-service to request a copy.

• Moving to Sweden
• A-tax registration (in Swedish)
  

Applying for an identity card

If you have been assigned a personal identity number, you can apply to the Swedish Tax Agency or the Swedish Police for an ID card.

• Swedish Tax Agency identity cards

If your decision is delayed, it may be because the Swedish Tax Agency does not have certain information, documents or permits that are required in order to process your notification or application. It may also be because you have not applied for a coordination number yourself.

If something is missing from your notification or application, one of our administrators will contact you or your employer. It is important that you show your preliminary A-tax or SINK decision notice to your employer as soon as you receive it. You must also show the decision notice regarding your coordination number.

You can start working in Sweden, and receive salary, before the Swedish Tax Agency has reached a decision on preliminary A-tax or SINK – provided you have the legal right to work in Sweden.

Further information about working in Sweden is available on the Swedish Migration Agency’s website.

• Work permit or residence permit to work in Sweden (Swedish Migration Agency)

If you are going to work in Sweden, you either need to register for preliminary A-tax, or to apply for special income tax for non-residents (“SINK”). This also applies if you already have a Swedish personal identity number but are not currently listed in the Swedish Population Register. If you have a coordination number, you must state it in your preliminary A-tax notification or SINK application. The same applies if you have a personal identity number. If you are going to apply for a coordination number, you should book an appoitment and visit a service centre as soon as possible for an identity check. If you have not yet submitted your preliminary A-tax notification or SINK application, you can do when you visit the service centre for an identity check. If you do not apply for a coordination number yourself, you may be asked to visit a service centre for an identity check.

• Coordination numbers

It is important that you provide the correct address

Please make sure that you provide the correct contact address when applying for a coordination number or registering for A-tax or SINK. This must be an address at which you can receive mail.

Since 1 September 2023, it has been a requirement to visit a service centre in person and provide a valid proof of identity document when applying for a new coordination number, or when requesting reactivation of a previously assigned number. In some cases, we may assign a coordination number following a less thorough identity check in connection with an A-tax or SINK decision. We will then mark the identity level of their assigned coordination number as either “probable” or – in exceptional cases – “uncertain”.

Identity check at a service centre

Before we can assign you a new coordination number, or reactivate an existing one, you must booka an appointment and visit a service centre for an identity check. If you do not apply for a coordination number yourself, you may be asked to visit a service centre for an identity check. Further information about applying for a coordination number is available on our website.

• Coordination numbers
• Visiting a service center

Applying for reactivation of previously assigned coordination number

If you have previously been assigned a coordination number, and it has been deactivated, you can apply for it to be reactivated. You apply in person at a service centre, and an identity check will be carried out at the same time. You can apply for reactivation of your coordination number if you have a clear need for it due to your connection to Sweden.

When the Swedish Tax Agency receives an A-tax notification or SINK application for someone with a deactivated coordination number, we will reactivate it if their income is still subject to taxation in Sweden. This requires a visit to a service centre for an identity check. If this applies to you, we will send you a notification. To speed up the process, you can apply for renewal yourself by visiting a service centre.

You (or your employer) need to reapply for special income tax for non-residents (SINK) at the start of each new calendar year, when you begin a new period of work, and when you change employers.

• Application for special income tax for non-residents (SINK)
• Application form – Special income tax for non-residents (SKV 4350)

If your period of employment is extended, you or your employer must submit a new SINK application. We will then send you a decision notice relating to the revised period of employment. If you have received a decision notice from us regarding SINK, but you are going to stay in Sweden for six months or longer, you must submit an A-tax notification to us.

• Notification of preliminary income tax (A-tax)
• Application for preliminary tax (SKV 4402)

If you stay in Sweden for at least 12 months, and you fulfil all the population registration requirements, you might be required to be listed in the Swedish Population Register. You will then be assigned a personal identity number, which will replace your coordination number. If so, you do not have to register for preliminary income tax (A-tax). Your income will then be taxed in accordance with the Swedish Income Tax Act for the entire period of employment, and you must file a tax return the following year.

• Moving to Sweden

Coordination number: change of contact address

If you have a coordination number and your contact address changes, you must inform the Swedish Tax Agency of your new address. Your contact address can be in Sweden or another country. You notify us of your contact address using form SKV 7542. If your coordination number has been deactivated, you are not required to notify us. If your employment ends, you must then notify us of any change of address. It is important that we have your current address details so that we can send you a tax return, for example.

• Coordination number – contact address (7542) (in Swedish)
• A coordination number can be marked as active or inactive

If you are listed in the Swedish Population Register and change address

If you are listed in the Swedish Population Register and move to a new address in Sweden, you must notify the Swedish Tax Agency within one week of your move. You must be registered at the address where you live and sleep.

• Reporting a change of address

If you are listed in the Swedish Population Register and move abroad for one year or more, you must notify the Swedish Tax Agency within one week of your move. The same applies if you extend a planned shorter stay to one year or more.

• Moving away from sweden

If you have worked and stayed in Sweden for more than six months, you may be required to file an income tax return the year following the income year. If you choose to pay preliminary income tax (A-tax) in accordance with the Swedish Income Tax Act instead of SINK, you must also file a tax return in Sweden.

Once the Swedish Tax Agency has processed your income tax return, you will receive a final tax decision stating whether you are due a refund or have additional tax to pay.

If you are registered for special income tax for non-residents (SINK), you do not need to submit an income tax return. This is because SINK is not a preliminary tax. SINK is always charged at 25%. It is a final state income tax.

If you are taxed according to SINK, you will receive an annual statement from the Swedish Tax Agency about your taxable income and the SINK tax you have paid. If you need a statement earlier in the year, you can request one (“Extract, Income from employment”) by contacting the Swedish Tax Agency.

If you are also taxed in your home country, you may have to show that you have paid tax on your income in Sweden. It is therefore important that you save your statement from the Swedish Tax Agency.

• Do I need to file a tax return?
• Receiving a tax refund
• Residual tax

Register your bank account number

If you are due to receive a tax refund, the Swedish Tax Agency will make the payment to your bank account – provided you have registered the account number with us.

• Register a bank account number (in Swedish)

Remember to notify us of your change of address if you move within Sweden or to another country

If you are not listed in the Swedish Population Register

If you are not listed in the Swedish Population Register, and you have a coordination number, you must notify us of a change of address so that we can contact you if necessary. We might need to get in touch if you are due to file an income tax return, for example.

• Coordination number – contact address (SKV 7542) (in Swedish)

If you are listed in the Swedish Population Register

If you are listed in the Swedish Population Register and move to a new address in Sweden, you must notify the Swedish Tax Agency within one week of your move. You must be registered at the address where you live and sleep.

• Reporting a change of address

If you are listed in the Swedish Population Register and move abroad for one year or more, you must notify the Swedish Tax Agency within one week of your move. The same applies if you extend a planned shorter stay to one year or more.

• Moving away from sweden

Income tax returns

If you have worked and stayed in Sweden for more than six months, you may be required to file an income tax return the year following the income year. If you choose to pay preliminary income tax (A-tax) in accordance with the Swedish Income Tax Act instead of SINK, you must also file a tax return in Sweden.