Basic tax-free allowance
A basic tax-free allowance (“grundavdrag”) is deducted from your taxable income, including salary, wages or similar types of compensation. If you have a business, the allowance is calculated on the basis of your income from your business activities. You don’t need to request the basic tax-free allowance. You are granted it automatically. You are entitled to either a full or reduced basic tax-free allowance.
A full basic tax-free allowance is your entitlement for the whole year. A reduced basic tax-free allowance is your entitlement for the whole – or part – of each month you have lived in Sweden.
Tax-free allowance: living in Sweden for the entire income year
If you lived in Sweden throughout the entire income year, you are entitled to a full basic tax-free allowance. Your tax-free allowance is determined by the size of your income.
A deceased person’s estate is not entitled to a tax-free allowance for the years following the death of the individual.
Living – but not registered – in Sweden for the entire income year
Your tax-free allowance will be calculated automatically in your tax return for the months during which you were listed in the Swedish Population Register. If you were living in Sweden throughout the entire income year without being listed in the Swedish Population Register, you are entitled to a full basic tax-free allowance. This also applies if you previously had a coordination number and were given a personal identity number during the year.
You need to request a full basic tax-free allowance under “Additional information” (“Övriga upplysningar”) in your income tax return, to ensure that it is calculated accurately.
Not living in Sweden for the entire income year
If you did not live in Sweden throughout the entire income year, you are still entitled to a full basic tax-free allowance under certain circumstances. If so, you need to request a full basic tax-free allowance under “Additional information” (“Övriga upplysningar”) in your income tax return.
If you declare at least 90% of your income in Sweden
If you did not live in Sweden throughout the entire income year, but you declare 90% or more of your income (salary, wages or similar) in Sweden for the income year in question, you are entitled to a full basic tax-free allowance for the entire year.
Increased tax-free allowance
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