Pensions from another country

Income tax in Sweden

In most cases, a person who stays in Sweden on a regular basis is liable for income tax in Sweden. Income tax is to be paid for pension and other income, regardless of the country from which it originates.

You can find information about what it entails to reside in Sweden on a regular basis and be subject to unrestricted taxation in Sweden.

• Tax liability

You can generate a tax estimate using the service Calculate your taxes.

• Calculate your taxes

Persons who pay tax on foreign pensions

If you are paying tax on the foreign pension in another country, you are entitled to request that the tax be deducted from the tax that you are liable for in Sweden. This is known as settlement of foreign tax.

Sweden’s entitlement to levy tax on foreign pensions may be limited due to tax treaties. You can find out about current tax treaties that Sweden has ratified with other countries for the purpose of preventing double taxation.

• Double taxation

Persons who receive only a foreign pension

Persons who only receive only a foreign pension and no Swedish pension are to apply for special withholding tax with the Swedish Tax Agency and are liable for preliminary tax through payments made at their own initiative. You can apply for special withholding tax by submitting a preliminary income-tax return.

When calculating special withholding tax, the Swedish Tax Agency takes into consideration whether you are paying tax on pension income in the other country, since you are entitled to request a deduction of the tax on pension that you paid there, which is known as a settlement of foreign tax.

Settlement applies strictly to foreign tax that you have paid on foreign pension that is also taxed in Sweden.

Submitting a preliminary income-tax return

Persons with e-identification or a Swedish proxy can use our e-Service to submit a preliminary income-tax return.

• Preliminary income-tax return (in Swedish)
  

If you are unable to use our e-Service, you can apply by submitting a form to us.

• Preliminary income-tax return 1 for natural persons (SKV 4314) External link.

Pension from another Nordic country

If you receive pension from another Nordic country, the pension is normally taxed in that country.

Although you would also normally be taxed on the pension in Sweden, you are entitled to request a settlement of foreign tax.

You can read more about pension from other Nordic countries at Nordisk eTax.

• Nordisk eTax External link.

For recipients of both foreign and Swedish pensions

Foreign pension payers cannot file for a deduction of Swedish preliminary tax on your foreign pension.

If your foreign pension is subject to taxation in Sweden, you could thus be at risk of accumulating tax arrears due to insufficient tax deductions on your income.

To avoid such a scenario, you can request that your Swedish pension payer deduct a higher amount of tax (known as expanded tax deduction) to cover the tax on your foreign pension.

Application for adjustment

You can also apply with the Swedish Tax Agency to amend their calculation of preliminary tax deductions. The Swedish Tax Agency then factors in the tax deductions that may be applied by the Swedish pension payer so that the correct amount of tax is deducted from the onset.

Persons with e-identification or a Swedish proxy can use our e-Service to submit an application to adjust their preliminary income-tax return.

• Tax adjustments for pensioners (in Swedish)

If you are unable to use our e-Service, you can apply by submitting a form to us.

• Adjustment – amendment of preliminary withholding taxes (SKV 4302)

Filing your income for taxation

You are to inform the Swedish Tax Agency about your income during the year. This applies to income from both Sweden and abroad. Sweden has tax treaties with many countries. This could impact specific forms of income that are subject to taxation in Sweden.

Do the following:

Inform the Swedish Tax Agency about your income by submitting an income-tax return by no later than 2 May of the year following the income year concerned. As a receiver of pensions, you are to fill in the total amount received in Swedish and foreign pensions before any tax deductions. You enter this in form field 1.3 or 1.4 of the income-tax return.

You must also submit information about the source and type of foreign pension, and how much you have paid in foreign tax. You can do this by using the form field, Övriga upplysningar (Other information).

You must check the box that you have received an income from abroad. There is also a box to check to request the settlement of foreign tax.

You can read here about when the tax return must be submitted, when a tax refund will be paid and when your tax arrears must be paid.

• Declaring taxes

You can find information here about how to file your foreign income.

• Filing your foreign income for taxation

All amounts filed in your tax return must be in Swedish crowns (SEK). Find out more about how to translate foreign income into SEK here.

• Settlement of foreign tax

Deduction for obligatory foreign social-insurance charges

You are entitled to a deduction of foreign obligatory social-insurance charges if the taxable income is subject to taxation in Sweden and such charges were paid pursuant to EU regulations on social security or the Nordic Convention on Social Security. Deductions for such charges are encompassed by “General tax deductions” when processed for debiting and payment. You can request deduction using form field 3.1 of your Swedish income-tax return.

Registering your relocation to Sweden

Persons who are planning to live in Sweden for 12 months or longer must report for registration in Sweden. This is known as civil registration and you can do this through the Swedish Tax Agency. You must be able to prove that you have the right of residence or a residence permit for a minimum of one year, or are a Nordic citizen.

You can find information here about how to be registered in the Swedish national population register.

• Moving to Sweden

Paying tax and obtaining tax refunds

For information about your tax account and how to pay tax and obtain tax refunds, go to:

• Paying taxes – for individuals
• Receiving a tax refund