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Tax in Sweden

Your personal tax guide for Sweden

The content in this tax guide is provided by EY.

Going to or leaving Sweden

Local tax information for Sweden

Local information Details

Tax authority

The Swedish Tax Agency

Website

www.skatteverket.se

Tax year

1 January to 31 December

Tax return due date

2 May

Is joint filing possible

No

Are tax return extensions possible

Yes

Local tax information for Sweden

Local information

Tax authority

Details

The Swedish Tax Agency

Local information

Website

Details

www.skatteverket.se

Local information

Tax year

Details

1 January to 31 December

Local information

Tax return due date

Details

2 May

Local information

Is joint filing possible

Details

No

Local information

Are tax return extensions possible

Details

Yes

2020 income tax rates

2020 income tax rates.

Taxable income band SEK National income tax rates

0 to 523,200

0%

523,201+

20%

2020 income tax rates.

Taxable income band SEK

0 to 523,200

National income tax rates

0%

Taxable income band SEK

523,201+

National income tax rates

20%

Local taxes are levied on employment income at rates ranging from 29% to 36%.

A basic deduction is allowed for both local and state purposes. For 2020, the amount of the basic local and state deduction ranges from a minimum of SEK 13,900 to a maximum of SEK 36,500. However, this doesn't imply that all income in excess of SEK 13,900 is taxed because no tax is payable if total income doesn't exceed SEK 20,000 (for 2020). Accordingly, up to this level of income, the personal deduction doesn't apply. Beyond an income level of SEK 20,000, the personal deduction supersedes the exemption rule. The personal deduction is subject to proration if people are part-year residents.

Non-residents who perform work in Sweden are taxed at a flat rate of 25%, and no deductions are allowed. This tax is imposed as a final withholding tax. Non-resident entertainers and artists are subject to reduced tax at a flat rate of 15%. A special application form needs to be filed with the Swedish tax agency in order to get a decision for the non-resident taxation.

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

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