Danish tax when working in Sweden
Living in Denmark and working in Sweden? Learn when you pay tax in Sweden, when you may also pay Danish tax and how SINK tax and double taxation rules apply.
Working in Sweden throughout the year
If you work in Sweden, you generally pay tax there even if you live in Denmark. Most commuters pay SINK tax (Special Income Tax for Non-Residents), which is a flat tax rate of 22.5 % (2026) with no deductions.
If you have worked only in Sweden throughout the year and have no earned income from Denmark, you do not pay additional Danish tax or Danish labour market contributions (AM-bidrag).
Working in both Sweden and Denmark during the same tax year
If you work part of the year in Denmark and part of the year in Sweden, you must pay tax in both countries.
The Danish Tax Agency uses the so-called exemption method when calculating your Danish tax. Your Danish and Swedish income are included in the calculation, but only your Danish income is taxed in Denmark.
However, your Swedish income may affect the tax rate applied to your Danish income. This means you may have to pay top tax on your Danish income.
Working in Sweden and Denmark simultaneously
If you work in Sweden and Denmark at the same time, you pay Swedish tax on your Swedish income and Danish tax on your Danish income.
To avoid double taxation, either the exemption method or the credit method is used when calculating your tax.
Working in Sweden as an performing artist or athlete
If you work in Sweden as an artist or athlete, you pay A-SINK tax of 15 % (2026) to Sweden.
You must also pay Danish tax and labour market contributions (AM-bidrag) as if the income had been earned in Denmark.
To avoid double taxation, either the exemption method or the credit method is used. For more information, contact Skattestyrelsen in Denmark or Skatteverket in Sweden.
If you have questions about Swedish tax, contact Skatteverket on +46 8 564 851 60.
If you need more information about Danish tax when working in Sweden, contact Skattestyrelsen on +45 7222 1818.
See our page about tax for cultural workers
Useful links about tax in Denmark and Sweden
See a guide to tax when working or living in Denmark at skat.dk
Read about Swedish taxes for international workers at skatteverket.se
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You can always visit our Information Center in Malmø to get help with your questions regarding working, moving or studying in Sweden.
