Paying tax - what to do when you get a job in Sweden

Apply for Swedish tax and get a "coordination number"

When you start working in Sweden, you will pay Swedish tax on your salary.   You do not need to have a Swedish personal number to work in Sweden, but you will receive a “coordination number” (samordningsnummer) once your tax application has been processed.

If you will commute daily between your home in Denmark and your workplace in Sweden, or if you will stay less than 6 months is Sweden, you should apply for Special Income Tax for non-residents (SINK). You can apply on the Skatteverket website in the e-service Application. You need an email adress to be able to log in with a temporary login. The first time you apply, you must also send a copy of your passport.

E-service - Application for special income tax for non-residents | Skatteverket

Choose SINK tax or ordinary Swedish tax

When you fill out the SINK application, you can choose to be taxed according to the standard Swedish income tax law. You can find more detailed information about SINK and the standard income tax rules in our article The Swedish Tax system – a brief introduction (please see the link below).

Article - The Swedish tax system - A brief introduction.

If you stay in Sweden for six months or more

If you are not a daily commuter between Denmark and Sweden, and plan to stay and work in Sweden for at least six months, you will pay ordinary Swedish income tax (A-tax). The tax rate depends on your income level, and you have to file an income tax return annually. You can register for A-tax via Skatteverkets website (see the link below).

Notification of preliminary income tax | Skatteverket

Notify your employer

When Skatteverket has processed your application, they will send you either a SINK tax decision or an A-tax card, and a copy to your employer. Please check with your employer that they have received the tax decision/ tax card. If your employer has not received the decision on SINK tax or A-tax card when paying the salary, they are forced to withdraw a higher preliminary tax from your income.

Tax return

If you only have pay SINK tax, you do not need to file a yearly tax return in Sweden. On the other hand, if you pay ordinary Swedish income tax, you must complete, sign, and submit your tax return to Skatteverket. This also applies if you have property that is taxable in Sweden.

Remember that you always have to submit a Danish tax return when living in Denmark, even when you also declare your taxes in Sweden.