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Sweden – Tax guide for Mobile EU Workers

Our Tax guide is produced to help mobile EU workers who are moving to Sweden, or who are working Sweden as a general workers, self-employers, freelancers, seasonal workers or seafarers. It will help you to understand the tax rates and benefits and also check that you are paying the correct amount of tax in Sweden.

Quick Facts
Tax Year to date 1st January to 31st December
Time limits for claiming a tax refund 2011, 2012, 2013 and 2014 tax years.
Tax free 0% of Income Tax A tax free personal allowance for a single person
  • SEK 13100 (SEK 18,900 for the lowest taxable income)
Tax resident An individual is treated as a resident in Sweden if he/she stays in Sweden for a continuous period of more than six months per one year.
Tax residents are liable to pay Swedish tax on their worldwide income.
Non tax resident Non-residents are taxed on Swedish-source income only (limited tax liability).
Non-residents are not entitled to personal allowance.
However, if you are a non resident and earn 90% of your yearly income in Sweden - you are entitled to personal allowance as a tax resident in Sweden.
Double Taxation Agreement Sweden has signed tax treaties with many countries to avoid double taxation. The main aim of these agreements is to avoid that one taxpayer is charged similar taxes more than once on the same income for the same period.

Learn more
Tax Authority The Swedish Tax Agency
www.skatteverket.se
Salary The minimum wage is around SEK 145.2 per hour in 2013.
Filing a tax return
Who Needs to File a Tax Return?
  • Every individual working in Finland who has had taxable income should get a pre-completed tax return from Skatteverket in April.
  • If you have paid SINK-tax - you do not need to submit a return.
NOTE! If you want to get a tax refund - this can be done by filing a tax return.
Tax Return due date
  • 2nd May;
When will you get your refund money? After submitting a tax return ‘Inkomstdeklaration’, you will receive a Tax Assessment (Slutskattebesked) and a Statement of account (Kontoutdrag) Between 15th August and 15th September (for the previous calendar year).
If you have paid too much tax (overpaid tax), Swedish tax office will send your money directly into you bank account in December (for the previous calendar year).

Most people discover the delay after submitting their tax return. If you do discover a problem with the Tax Office, don’t despair - we can liaise with the Tax Office on your behalf and get a result for you.
Tax Assessment Between 15th August and 15th September Tax Office (Skatteverket) sends a final Tax Assessment (Slutskattebesked) and a Statement of account (Kontoutdrag) to taxpayers.

The Final Tax Assessment is a letter with the tax calculation and information about tax repayments or tax underpayments.
What documents or information do I need for filing a tax return with Eutaxback.com?
  • Copy of the Annual statement (Kontrolluppgifter KU10 or KU13 or KU14 or KU16 or KU17) or the last payslip;
  • Proof of income outside Sweden;
  • Copy of ID or Passport;
If some of your forms has been lost or destroyed, - no problem, we will offer you recovery services at no additional cost.
Identification Tax Number Personnummer - is a unique tax number for every employee and is to be used for taxes. The Number consists from 10 digits. For example: 011274-1515
Annual Statement from employer
  • The Form Kontrolluppgifter (KU10 or KU13 or KU14 or KU16 or KU17) - is the Annual statement from your employer. The form includes the details your earnings and the amount of tax you have paid.
View an example of Kontrolluppgifter
Taxes, allowances and tax credits
Income Tax and Social Security Income tax for Individual is consists from: 1) Municipal tax and 2) National Income tax.

Municipal tax Rate is ranging from 29% to 36%.

National Income Tax Rate (2013) %
  • 0% - from SEK 0 to SEK 426 300
  • 20% - from SEK 426 301 – SEK 604 700
  • 25% - from SEK 604 701 +
Non-residents who perform work in Sweden are taxed at a special income tax for non-residents (SINK).
SINK rate % (2013)
  • 25% - basic employee
  • 15% - seafarers, artistes, sportsmen etc.
From 1st January, 2014 the SINK rate is 20%.

Social security taxes are levied on salaries, wages and are paid by the employer. For 2013, the total average rate is 31.42%.
Self-employed individuals are subject to social security taxes on their net taxable profit. For 2013, the nominal tax rate is 28.97%.
Allowances and tax credits A tax free personal allowance (grundavdrag) Rates (in 2015) is ranging from SEK 13 100 to SEK 34 300.
A tax credit for income from work (jobbskatteavdrag) Rates (in 2015) is ranging from SEK 10 489 to SEK 26 486.

Freelancers & self-employers.
  • Business expenses. You can claim expenses for: business costs for vehicles, business use of your home, double household, accountancy fees, private use of business premises as a home.
! You can claim full allowances and get tax refund when you file your tax return or send a claim form, only.
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