Living in another country

If you are living in another country you have to file an income tax return in Sweden if, during 2023, you:

• owned property in Sweden
• sold or rented out property
• sold or rented out a cooperative flat
• conducted business activities from a permanent establishment in Sweden
• sold shares etc. (if you have lived in Sweden at any time over the past ten years )
• had to report an imputed income from deferred capital. If you have previously received a tax deferral on capital gains from selling a private residence, you have to pay tax annually on your deferred capital.

Your Swedish income tax return

You will normally receive a Swedish pre-printed tax return, if you have an obligation to file a tax return for any of the reasons stated above. If you do not receive your Swedish tax return, you can contact the tax information service (“Skatteupplysningen”).

Tax registration number for non-residents

A special tax registration number for tax purposes only will be assigned to you if you are regarded as non-resident in Sweden. The special tax registration number has the same number of digits as a Swedish personal identity number, always beginning with 30.

A special tax registration number can also be assigned to you if you live outside Sweden, and have never resided in Sweden, but have to report an income in Sweden, for example if you have bought a flat and have to report a rental income from renting it out. In order to be assigned a special tax registration number, please contact the tax information service by phone.

• Contact us

Last date for submitting your income tax return to the Swedish Tax Agency

Your income tax return must have been received by the Swedish Tax Agency no later than 2 May 2024. The address to send it to is on the income tax return.

File your Swedish income tax return electronically

If all the details on your income tax return are correct, and there is nothing you need to change, you can submit the return via the internet or by phone using the verification codes printed on the tax specification, instead of posting the paper original.

To approve your tax return via the Internet, visit www.skatteverket.se/deklaration. There you will find information on how to proceed (in Swedish).

To approve your Swedish tax return via telephone from another country, call +46 8 764 92 40 (service available in Swe­dish and English) instead of the phone number shown on the specification.

What is the deadline for paying your taxes?

You will be notified of your final tax no later than December 2024. You will also receive a statement indicating whether you have tax to pay or if tax will be refunded to you. If you have to pay tax, the amount due has to be paid to the Swedish Tax Agency by the deadline specified in the statement.

How to pay your tax

Taxes must be paid to the Swedish Tax Agency via Bankgiro 5050-1055

• Payments from foregin bank account

Submit your bank account details

If you have a Swedish bank account, you can ask your bank to notify us that you would like to have any refunded tax deposited directly into this account.

You can also report an overseas bank account. It should be done in writing to the Swedish Tax Agency. You can read more at Tax refund.

• Tax refund

Note! A refund will only be made automatically if you have notified us of the
account.

Change of address

It is important to notify the Swedish Tax Agency of any change to your address. Otherwise you risk not receiving your income tax return and information regarding your final tax.

If you own pro­perty in Sweden, you can notify your change of address by email or submit our form.

• Email us
  

• Adressändring, utomlands bosatt fastighetsägare (SKV 7580).

To notify us of your new address abroad you can submit our form.

• Ny address/röstlängd för utvandrad, Anmälan (SKV 7842).