Expert tax in Sweden

Last updated 1/23/2024
If you are a foreign person recruited to work with particularly qualified tasks in Sweden, you can be covered by the so-called expert tax.
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This information is for EU/EEA citizens only

The expert tax applies to persons who are either experts, researchers, or so-called other key persons and/or who have a monthly salary of 114 601 SEK or more (2024 income year).

 

Swedish tax relief the first 7 years

Expert tax means that 25 percent of earned income is tax-free and free from social security contributions. The remaining income is taxed according to ordinary rules. The tax relief applies from the start of your stay in Sweden, and for a maximum of 7 years, if you came to Sweden after March 31 st, 2023 –otherwise for the first five years. Please note that if you came to Sweden between April 1st and December 31 st, 2023, you need to apply for an extended validity period, or the old rule of maximum five years will apply.

 

Conditions for tax relief in Sweden

To get expert tax, you should be:

  • have a monthly salary of 114 601 SEK/month (2023) or above (equivalent to two Swedish-called “price base amount” (prisbasbelopp).
  • or be an expert, researcher, or ”otherwise a key person”.

 

See definition of price base at Statistics Sweden here

 

The basic requirements are that you must neither be a Swedish citizen nor have lived or worked permanently in Sweden at any time during the last 5  calender years before the period of employment began. The appointment in Sweden must be for a maximum of 7 years.

The employer must either be resident in Sweden or be a foreign company with a permanent establishment in Sweden.

To be considered an expert you need to have a high level of skills or specialized knowledge. In addition, it must be hard to find similar competencies in Sweden.

A further condition for expert tax is that you are taxed according to the ordinary Swedish income tax rules, not Special income Tax for foreign Residents (SINK). This means that if you are a daily commuter from Denmark, you can only get expert tax relief if you choose taxation according to the ordinary rules (Income Tax Law), not SINK.

 

Read more about SINK and ordinary income tax here

 

Apply to the Taxation of Research Workers Board (Forskarskattenämnden)

Both you as an employee and your employer may apply for expert tax. The application must be sent to the Taxation of Research Workers Board and should reach them within 3 months after you have started working in Sweden. The application must be in writing and shall deal with a specific employee and employer.

 

More information and application forms are available on Forskarskattenämnden (forskarskattenamnden.se)

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