Expert tax in Sweden

 

What is expert tax in Sweden?

Expert tax applies to employees in Sweden who qualify as experts, researchers or key employees, or who earn at least 88,201 SEK per month (2026).

Tax relief for up to seven years

Expert tax means that 25 % of your employment income is exempt from Swedish tax and social security contributions. The remaining income is taxed under the ordinary Swedish tax rules.

The tax relief applies from the start of your stay in Sweden and can be granted for up to seven years if you moved to Sweden after 31 March 2023. Otherwise, the maximum period is five years.

If you moved to Sweden between 1 April and 31 December 2023, you must apply for an extended validity period. Otherwise, the five-year limit will apply.

Conditions for tax relief

To qualify for expert tax relief, you must:

• earn at least 88,201 SEK per month (2026), known as the remuneration threshold,
• or qualify as an expert, researcher or key employee based on your role and expertise
• not be a Swedish citizen
• not have lived or worked permanently in Sweden during the five calendar years before your employment begins
• intend to stay in Sweden for no more than seven years
• work for an employer based in Sweden or with a permanent establishment in Sweden
• be taxed under the ordinary Swedish income tax rules and not under the SINK scheme.

If you commute daily from Denmark, you can only receive expert tax relief if you choose ordinary Swedish income tax instead of SINK tax.

See how the remuneration threshold is calculated at Forskarskattenämnden

Read about expert tax conditions at Forskarskattenämnden

See our page about SINK and ordinary income tax

How to apply for expert tax relief

Both you and your employer can apply for expert tax relief.

The application must be submitted to the Taxation of Research Workers Board (Forskarskattenämnden) within three months of starting work in Sweden.

The application must be submitted in writing and relate to a specific employee and employer.

Apply for expert tax relief at Forskarskattenämnden