SINK tax when commuting to SwedenIf you commute from Denmark to your workplace in Sweden, you have limited tax liability and you may be taxed at the so-called SINK tax (state income tax for non-residents), which is 25 percent (2019).
This information is for EU citizens only.
Apply for SINK tax
People who live abroad and commute to a workplace in Sweden can pay SINK tax. SINK tax is a state tax on gross income, which means that you can also have other income, such as interest income that must still be taxed in Denmark. SINK tax is 25 % (2019), but there are no deduction options. If you want to be SINK taxed, you must submit an application to Skatteverket, the Swedish Tax Authority. The application must be renewed every year.
SINK= state income tax for non-residents (statlig inkomstskatt för utomlands bosatta).
If you take an extra job in Denmark, SINK tax in Sweden can affect the Danish tax. Please contact Skattestyrelsen in Denmark for a specific assessment of your particular situation and your status for social security.
Full tax liability
If your workplace is in Sweden and you stay there during the weeks, you are fully taxable in Sweden, unless it is temporary work of maximum of 6 months. This means that you have to pay Swedish tax according to the tax rates that apply to those who usually live in Sweden.
Commuters from Denmark
Persons residing in Denmark who commute daily to a job in Sweden, can choose whether to pay SINK or ordinary income tax (average tax rate when you are not resident in a particular Swedish municipality). If you choose to pay income tax, you should be aware that as a resident in Denmark, due to conditions to be fulfilled to the Danish rules, you cannot claim deductions for interest rates in Sweden. Please contact Skattestyrelsen if you have questions about this.
Working as an artist or a sportsperson
If you work as an artist or a sportsperson in Sweden, you pay a separate A-SINK tax of 15% to the Swedish state. Please note that due to tax agreement additional tax may be paid in Denmark.
For other questions about SINK or income tax in Sweden, please contact the Swedish Tax Authority.