--- title: "Sweden Intra-company transfer requirements 2026: 3-year stay" url: https://settleanywhere.com/countries/sweden/ict-permit/ lang: en updated: 2026-10-11 --- Sweden · Work # Sweden Intra-company transfer **First stay:** 3 yrs ICT permit (intra-corporate transfer) First checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **First stay:** 3 yrs (For the period of the offered work, maximum three years (trainees one year).) - **Who can apply:** Most passports (Third-country nationals; EU/EEA citizens do not need the permit.) - **Spouse work:** Can work (Spouse, registered or cohabiting partner and children under 18 can apply at the same time for the same period; adult family members and children turning 16 this year may work. A maintenance requirement applies, also on extension from 1 October 2026.) - **Tax angle:** Tax relief (Expert tax relief (25% of salary exempt): 25% of salary is exempt from income tax for up to seven years, granted by the Taxation of Research Workers Board; the 25% is also outside the employer contribution base.) ## Key facts Intra-company transfer is a work route for Sweden. Checked 2026-10-11 against the official source. - **Government fees:** SEK 2,000 ≈ $200 - **First stay:** 3 yrs ## Cost, time and long term **Government fees: SEK 2,000 ≈ $200** - SEK 2,000 (≈ $200) Application fee; adult family members SEK 1,500, (≈ $150) children SEK 750 (≈ $75). **Where to apply: From abroad** A first ICT permit application must be made from outside Sweden. [Swedish Migration Agency](https://www.migrationsverket.se/en/you-want-to-apply/work/employee-or-self-employed/ict-permits.html) ## Why this route may not fit Check this before you apply. - Applications are made from outside Sweden, not after arriving - Needs a job offer from an employer in Sweden - Not open to EU, EEA or Swiss passports ### What you'll need #### Who can apply - Applicants are managers, specialists or trainees transferred to a Swedish group business from an employer outside the EU/EEA. - Applicants have been employed by the group for at least three months without interruption before the transfer. - Applicants hold the qualifications and experience for the assignment and can return to the original job afterwards. #### What you must show - Salary is at least the minimum compensation for full-time work under Swedish collective agreements or customary level (from 1 June 2026). #### Documents - An employment contract from the home employer, and a traineeship agreement for trainees, are submitted. - The employer has taken out health, life, occupational injury and occupational pension insurance. #### Steps 1. The first permit is applied for from outside Sweden; the stay is more than 90 days. ## When you become tax resident How Sweden decides tax residence and treats foreign-source income, from its tax records. - **Stay on this route:** **Up to 3 years at first** - **Tax residence:** A person is liable to tax on worldwide income if domiciled in Sweden (population register), staying regularly in Sweden (six consecutive months or more; short departures do not interrupt) or having significant connections to Sweden after moving away. - **Foreign-source income:** Earned income (employment, business, pension), including foreign-source income of residents, after the basic allowance (grundavdrag); municipal tax at the municipality's rate (national average 32.38% for 2026, range 28.93% to 35.65%) on all taxable earned income, and national tax of 20% on the part of taxable earned income above SEK 643,000 (≈ $64,100). - **Regime tied to this route:** **Expert tax relief** · Tax relief 25% of salary is exempt from income tax for up to seven years, granted by the Taxation of Research Workers Board; the 25% is also outside the employer contribution base. [All tax rules for Sweden](https://settleanywhere.com/countries/sweden/tax/) Tax records checked 10 Oct 2026 **Full official text** For managers, specialists and trainees employed by a business outside the EU/EEA and transferred to Sweden; at least three months of prior employment; salary at least the minimum under Swedish collective agreements or customary level. (source 1) #### What you must show and pay - A fee of SEK 2,000 (≈ $200) · Application fee; adult family members SEK 1,500, (≈ $150) children SEK 750 (≈ $75). (source 1) #### Requirements - Applicants are managers, specialists or trainees transferred to a Swedish group business from an employer outside the EU/EEA. (source 1) - Applicants have been employed by the group for at least three months without interruption before the transfer. (source 1) - Applicants hold the qualifications and experience for the assignment and can return to the original job afterwards. (source 1) - Salary is at least the minimum compensation for full-time work under Swedish collective agreements or customary level (from 1 June 2026). (sources 1, 2) - An employment contract from the home employer, and a traineeship agreement for trainees, are submitted. (source 1) - The employer has taken out health, life, occupational injury and occupational pension insurance. (source 1) - The first permit is applied for from outside Sweden; the stay is more than 90 days. (source 1) #### Stay - For the period of the offered work, maximum three years (trainees one year). - First stay: up to 36 months, decided case by case. #### Nationality Third-country nationals; EU/EEA citizens do not need the permit. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia. #### Work Work for the host entity. #### Family Spouse, registered or cohabiting partner and children under 18 can apply at the same time for the same period; adult family members and children turning 16 this year may work. A maintenance requirement applies, also on extension from 1 October 2026. Checked 2026-10-11 ## Official sources 1. [ICT permits](https://www.migrationsverket.se/en/you-want-to-apply/work/employee-or-self-employed/ict-permits.html) · Swedish Migration Agency (Migrationsverket) · checked 2026-10-11 2. [New rules for work permits now apply](https://www.migrationsverket.se/nyheter/news-archive/2026-06-01-new-rules-for-work-permits-now-apply.html) · Swedish Migration Agency (Migrationsverket) · checked 2026-10-11 · published 2026-06-01 ## Intra-company transfer and its alternatives | Route | Money needed | Stay | Work | | --- | --- | --- | --- | | Intra-company transfer | – | 3 yr | – | | [Blue Card](https://settleanywhere.com/countries/sweden/eu-blue-card/) | Needs income of SEK 54k+ a month ≈ $5,350 | 4 yr, renewable | – | | [Highly qualified job search](https://settleanywhere.com/countries/sweden/job-seeker-highly-qualified/) | – | 9 mo | – | | [Researcher permit](https://settleanywhere.com/countries/sweden/researcher-permit/) | – | 4 yr, renewable | – | | [Seasonal work permit](https://settleanywhere.com/countries/sweden/seasonal-work-permit/) | – | 9 mo, renewable | – | ## Questions people ask ### How much money do I need for the Intra-company transfer? A fee of SEK 2,000 (≈ $200). Application fee; adult family members SEK 1,500, (≈ $150) children SEK 750 (≈ $75). ### How long can I stay on the Intra-company transfer? For the period of the offered work, maximum three years (trainees one year). ### Can I work on the Intra-company transfer? Work for the host entity. ### Can I bring my family on the Intra-company transfer? Spouse, registered or cohabiting partner and children under 18 can apply at the same time for the same period; adult family members and children turning 16 this year may work. ### Who can apply for the Intra-company transfer? Third-country nationals; EU/EEA citizens do not need the permit. Not open to: Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Liechtenstein, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia. ### Is there a tax break for Intra-company transfer holders in Sweden? Expert tax relief (25% of salary exempt): 25% of salary is exempt from income tax for up to seven years, granted by the Taxation of Research Workers Board; the 25% is also outside the employer contribution base. It's separate from the visa and has its own conditions. ## Tax Special regime ### [Expert tax relief (25% of salary exempt)](https://settleanywhere.com/countries/sweden/tax/#tax-se-expert-tax-relief) Tax relief **Details** - On: Salary and similar remuneration for work in Sweden (75% taxed at regular rates) - Who: Not a Swedish citizen - Limit: SEK 89k/mo ≈ $8,850 25% of salary is exempt from income tax for up to seven years, granted by the Taxation of Research Workers Board; the 25% is also outside the employer contribution base. #### Taxed on Salary and similar remuneration for work in Sweden (75% taxed at regular rates); employer-borne moving costs, two home trips a year and school fees fully exempt. #### Who it applies to - Not a Swedish citizen; no residence or habitual abode in Sweden in the five calendar years before work starts; intends to stay at most seven years. - Employer is Swedish or foreign with a permanent establishment in Sweden; apply within three months after starting work. - Either contracted monthly remuneration above 1.5 times the price base amount, or qualifies as expert, researcher or other key person. #### Exclusions - Relief is tied to the employer named in the decision; a new application is needed on changing employer. - Annual bonuses and non-monthly pay do not count toward the remuneration test. #### Limits - SEK 88,801 a month (≈ $8,850) · Remuneration route for work starting in 2026: more than 1.5 times the 2026 price base amount of SEK 59,200 (≈ $5,900) (SEK 88,201 (≈ $8,790) for 2025 starts). #### Tax residence A stay of at least six months in a row is normally treated as habitual abode. #### Visas Independent of the permit type; a positive Board decision is required. #### Other taxes Valid seven years from start of stay for decisions from 1 January 2024 (five years before that, three before 2021). Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/sweden/tax/) ## More in Sweden [Working Holiday](https://settleanywhere.com/countries/sweden/working-holiday/) [Self-employed permit](https://settleanywhere.com/countries/sweden/self-employed-permit/) [Work permit](https://settleanywhere.com/countries/sweden/work-permit/) [Doctoral student permit](https://settleanywhere.com/countries/sweden/doctoral-studies/) [Student permit](https://settleanywhere.com/countries/sweden/higher-education/) [Job search after research](https://settleanywhere.com/countries/sweden/look-for-work-after-research/) [Job search after studies](https://settleanywhere.com/countries/sweden/look-for-work-after-studies/) ## Work visas elsewhere [🇵🇹 Blue Card](https://settleanywhere.com/countries/portugal/eu-blue-card/) [🇪🇸 EU Blue Card](https://settleanywhere.com/countries/spain/eu-blue-card/) [🇬🇪 IT sector permit](https://settleanywhere.com/countries/georgia/it-residence-permit/) [🇮🇹 Blue Card](https://settleanywhere.com/countries/italy/eu-blue-card/) [🇬🇷 Large-company director permit](https://settleanywhere.com/countries/greece/company-executive-b3/) [🇩🇪 Blue Card](https://settleanywhere.com/countries/germany/eu-blue-card/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## How this was checked **Checked on 2026-10-11 against 2 official sources.** Status: verified against the official sources. Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out. 1. [ICT permits](https://www.migrationsverket.se/en/you-want-to-apply/work/employee-or-self-employed/ict-permits.html) · Swedish Migration Agency (Migrationsverket) · checked 2026-10-11 2. [New rules for work permits now apply](https://www.migrationsverket.se/nyheter/news-archive/2026-06-01-new-rules-for-work-permits-now-apply.html) · Swedish Migration Agency (Migrationsverket) · checked 2026-10-11 Tracked since 2026-10-10. Rule changes and corrections are listed on the [changes page](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.