Paying tax - what to do when you get a job in Sweden
This information is for EU/EEA citizens only
Apply for Swedish tax and get a "coordination number"
When you start working in Sweden, you must pay tax in Sweden. Therefore, you must register with the Swedish Tax Authority. You do not need to have a Swedish social security number to work in Sweden, but you must have a “coordination number” (samordningsnummer) with the Swedish Tax Authority. When you apply for Swedish SINK tax (state income tax for non-residents) with the Swedish Tax Authority, you also get a coordination number. You need a form called “Application - Special income tax for non-residents” or SKV 4350. The first time you apply, you must also send a copy of your passport.
Choose SINK tax or ordinary Swedish tax
When you fill out the application form, you must also decide whether you wish to pay tax according to the so-called SINK scheme or the ordinary Swedish income tax law. SINK is a state gross tax on earned income, which means that you are only taxed 25 percent - in return you get no deductions.
If you want to pay tax as an ordinary Swedish taxpayer, you must use the same form, but instead write that you wish to pay tax according to “Swedish income tax law”. Please note that there can be conditions that need to be taken into concideration.
Remember to enter your date of birth on the form. Once completed, please send it to:
205 31 Malmo
You can also apply through Skatteverkets online service.
Notify your employer
When the Swedish Tax Authority has processed your application, they will send either a decision on SINK tax or a Tax at Source (A-skat) slip for taxation according to Swedish income tax law. You must give the SINK decision or Tax at Source slip to your employer. If your employer does not get the decision on SINK tax or a tax slip, they are forced to deduct a higher tax from your income.
If you shall only pay SINK tax, you do not need to file a tax return. On the other hand, if you pay ordinary Swedish income tax, you must complete, sign and submit your tax return to the Swedish Tax Authority. This also applies if you have shares that are taxable in Sweden. Remember that you must also submit a Danish tax return.