the swedish tax system

new roots3 minutes

Staying 1 year or more? Register with Skatteverket (the Swedish Tax Agency), attend a quick ID check, and you’ll get a personal identity number (you’ll need this for almost everything in Sweden).

Staying less than 1 year? Don’t register in the Population Register — but you still must notify Skatteverket. If you work, you’ll get a coordination number instead.

how it's done

Submit your move online then book an in-person ID check (everyone needs one, even kids). Bring your passport(s), proof of Swedish address, and work/family info.

That’s it — 1 form, 1 appointment, done.

Moving here comes with a few admin steps, and taxes are just part of that setup — especially if you are earning a salary locally, or even from abroad. 

This article pulls together the important information to help make moving to Sweden smoother and less confusing.

Let’s take a deeper dive into this. Start by choosing the situation below, best suited to you.

1 year or more
  • You normally need to register in the Swedish Population Register
  • Notify the Swedish Tax Agency (Skatteverket) that you have moved to Sweden
  • If you are registered, you normally receive a personnummer (personal identity number)
  • Your registered information includes things such as your name, address, date of birth and marital status
less than 1 year
  • You normally do not register in the Population Register
  • You may still have tax obligations in Sweden, depending on your situation
  • If you need to deal with Swedish authorities but are not population-registered, you may need a coordination number (samordningsnummer)
reporting your move
  • Use Skatteverket's “Moving to Sweden (Flytta till Sverige)” e-service
  • The service is available in English, Swedish and Ukrainian
  • You can also get help at a state service centre if needed
  • After submitting your notification, book an appointment at a state service centre for an identity check
  • If you submitted your notification before arriving in Sweden, follow Skatteverket's instructions on when to visit after arrival
  • Each person moving to Sweden needs to complete their own identity check, including children
  • Bring valid identification, such as a passport or national ID card, plus any other documents requested by Skatteverket
step 1
☐ submit your move notification
  • Use the “Moving to Sweden (Flytta till Sverige)” e-service
step 2
☐ book an identity check appointment
  • Required for you and any family members moving with you
  • Must be done in person after you arrive in Sweden
  • Book at a selected Swedish state service centre

note: If you don’t use the e-service, you can submit your notification at the appointment.

step 3
☐ visit the service centre with the right documentation / info
  1. identity:

       ☐ Passport or national ID card

  1. address details:

       ☐ Full address where you live and sleep

       ☐ Apartment number (4 digits, if applicable)

       ☐ Name of the person you’re staying with (if not your own place)

       ☐ Your name must be on the door or mailbox

note: No “c/o” addresses allowed

  1. work situation

       ☐ Details about your job or work plans in Sweden

       ☐ Info showing your right of residence

  1. family information

       ☐ Details about family members moving with you

That's the basic process: submit your notification, complete the identity check and provide the documents Skatteverket needs to assess your registration.

if your housing is temporary
  • Be ready to explain your current living situation
  • You may need to update your address later once it’s permanent
  • “c/o” addresses are not allowed

This article is for general informational purposes only and does not constitute financial, tax, or investment advice. Tax rules and reporting requirements may change, and you are responsible for ensuring your declarations are correct. For personal advice, consult a qualified tax or financial adviser.

  • Make sure the authorities can reach you: Skatteverket may contact you by letter, email, or phone if they need more info. Put your name on your mailbox or door so mail reaches you. If they can’t contact you, your move can’t be processed, and you may not get registered or receive a personal identity number
  • Apply for an ID card after registration: Once you’re registered and have a personal identity number, you can apply for a Swedish ID card. You can do this through Skatteverket  or the Swedish Police

↗︎  Moving to Sweden online service (Skatteverket) 
↗︎  Skatteverket’s tax return guidance in English
↗︎  Skatteverket’s online tax calculator (räkna ut skatt)
↗︎  Visiting a Swedish tax service centre
↗︎  Book your ID card or ID check appointment 
↗︎  Passport and National ID card | The Swedish Police Authority 

how much tax do I pay on my salary in sweden?

Your income tax depends on your total earnings, which municipality you live in, and your personal circumstances.

  • Municipal tax: Everyone pays local tax to their municipality and region. The average rate is 32.38%, but it varies slightly depending on where you live (ranging roughly from 29% to 35%). If you belong to the Church of Sweden, a small burial/church fee also applies
  • National tax (Statlig skatt): Higher earners pay an additional 20% tax, but only on the portion of income that exceeds the annual threshold (set at a taxable income of 643,000 SEK, roughly 55,000 SEK per month gross, after standard deductions)
  • Public service fee: A small mandatory broadcast fee (capped at a minor amount) is also built into your tax

Your employer automatically deducts preliminary tax (skatteavdrag) each month. You can use Skatteverket’s online tax calculator (räkna ut skatt) to accurately forecast your net take-home pay.

how do I get a swedish tax number and register with skatteverket?

If you plan to live in Sweden for at least one year, you will generally need to register in the Swedish Population Register (folkbokföring) through Skatteverket. If approved, you receive a personal identity number (personnummer).

If you do not qualify for a personal identity number, you may be eligible for a coordination number (samordningsnummer), depending on your circumstances. You can also have Swedish tax obligations without either number.

how do I file a tax return in sweden as a foreigner?

If you are registered or earned income in Sweden, Skatteverket will issue a pre-filled tax return (inkomstdeklaration) in the spring (usually March/April).

  • Most residents log in digitally using BankID to review the data
  • Check the figures carefully, add any missing foreign income or valid deductions, and approve/submit it (usually by early May)
  • Even if you are new, you must declare global income or capital gains if required by your tax status

Visit Skatteverket’s tax return guidance for instructions in English.

do I have to pay tax in sweden on income earned abroad?

Possibly. If you live in Sweden, foreign income may also be taxable here. The rules depend on factors such as your tax status, the type of income and any applicable tax treaty.

You may need to declare foreign salary, pensions, rental income or investment income. If you have already paid tax abroad, you may qualify for relief from double taxation.

Check your situation with Skatteverket before assuming your overseas income is exempt.

can I claim tax deductions or get money back in sweden?

Yes. You may qualify for standard deductions (avdrag) that lower your taxable income, or tax reductions (skattereduktion). 

Common examples include:

  • Travel-to-work expenses (reseersättning), subject to strict distance and public transport time thresholds
  • Work-related costs (such as specialized tools or double housing if maintaining two homes for work)
  • ROT and RUT deductions, which give direct tax credits for qualifying home maintenance, cleaning, or renovation services

If your employer deducted too much preliminary tax over the year, Skatteverket will calculate a tax refund (skatteåterbäring), typically paid out in spring or early summer. Always keep your receipts and check eligibility rules before submitting claims.