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.
|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
|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.
|Tax Authority||The Swedish Tax Agency
|Salary||The minimum wage is around SEK 145.2 per hour in 2013.|
|Who Needs to File a Tax Return?||
|Tax Return due date||
|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?||
|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||
|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) %
SINK rate % (2013)
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.