Paying tax when you start working in Sweden

 

Apply for Swedish tax and a coordination number

When you start working in Sweden, you must pay Swedish tax on your salary.

You do not need a Swedish personal identity number to work in Sweden, as these are only issued to residents. Instead, you will receive a coordination number (samordningsnummer), which allows Skatteverket, banks and other public authorities to register your identity in their systems.

You should book an appointment and visit a service centre as soon as possible to apply for a coordination number. Remember to bring your passport and other relevant documents. Before your visit, complete the application either online or on paper.

Book an appointment at a service centre

Read about coordination numbers at skatteverket.se

SINK tax or ordinary income tax?

If you commute daily between your home in Denmark and your workplace in Sweden, or stay in Sweden for less than six months, you should usually apply for SINK tax (Special Income Tax for Non-Residents).

You apply online at Skatteverket’s website. To log in, you need an email address and a temporary login. The first time you apply, you must also submit a copy of your passport.

When completing the SINK application, you can choose to be taxed under the ordinary Swedish income tax system instead.

You can read more about SINK tax and ordinary income tax in our guide to the Swedish tax system.

Apply for SINK tax at skatteverket.se

See our guide to the Swedish tax system

If you stay in Sweden for six months or more

If you are not commuting daily between Denmark and Sweden and plan to live and work in Sweden for at least six months, you will usually pay ordinary Swedish income tax (A-tax). Your tax rate depends on your income, and you must file a Swedish tax return each year.

If you move to Sweden, you will normally be registered for A-tax automatically. If you continue to live in Denmark, you can instead apply for A-tax online at skatteverket.se.

Apply for A-tax at skatteverket.se

If you work remotely

If your job requires or allows remote work, your tax situation may be affected depending on how many days you work remotely and where you work from.

According to the Øresund Agreement, special tax rules apply if you live in Denmark and work for an employer in Sweden while working remotely from Denmark or other countries. Since 2025, the agreement covers both private and public sector employees.

See our page about taxes when working remotely 

Notify your employer

Once Skatteverket has processed your application, you and your employer will receive either a SINK tax decision or an A-tax card.

Make sure your employer has received the SINK tax decision or A-tax card before your salary is paid, otherwise they may have to deduct a higher preliminary tax from your salary.

Tax return

If you only pay SINK tax, you do not need to file a tax return in Sweden.

If you instead pay ordinary Swedish income tax, you must complete and submit a tax return to Skatteverket each year. This also applies if you own property that is taxable in Sweden.

Remember that if you live in Denmark, you must always file a Danish tax return, even if you also pay tax in Sweden.