🇸🇪 Sweden tax

• On: Earned income (employment, business, pension)
• Limit: SEK 643k/yr ≈ $64k

Residents pay municipal income tax at an average 32.38% (2026, set by each municipality and region) on income after the basic allowance, plus 20% national income tax on taxable earned income above SEK 643,000, (≈ $64,100) so the marginal rate is about 52%; residents are taxed on income from all countries (unlimited tax liability). Non-residents working under six months can pay flat 22.5% SINK. ^{4 5 6 7 8 9}

Taxed on

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). General pension fee of 7% of earned income up to SEK 47,100 (≈ $4,700) is offset by a 100% tax reduction. SINK on salary of non-resident workers staying up to six months.

Who it applies to

• Unlimited tax liability (tax on income from Sweden and abroad) applies to persons who are domiciled in Sweden, stay regularly in Sweden or have significant connections to Sweden.
• SINK: living abroad and working in Sweden for less than six months, or cross-border commuting.

Exclusions

• A person staying six months or longer without being in the population register registers for preliminary income tax instead.
• The 183-day rule may exempt employees of a foreign business without a permanent establishment in Sweden; not for outsourced workers.
• Income may be exempt in Sweden under domestic rules or a tax treaty, but all income must still be disclosed in the return.
• Capital income is taxed separately and is not covered by this scale.

Limits

• SEK 643,000 a year (≈ $64,100) · Income year 2026: bracket limit (skiktgräns); 20% national income tax is charged on taxable earned income above this amount, on top of municipal tax (SEK 625,800 (≈ $62,400) for 2025).
• SEK 660,400 a year (≈ $65,800) · Income year 2026: break point; gross earned income above this amount (under age 66 at the start of the year) pays national income tax, before the basic allowance.
• SEK 45,600 a year (≈ $4,550) · Maximum basic allowance 2026 (under age 66); 0.77 price base amounts, applying at earned income from SEK 161,024 (≈ $16,100) to 184,112, reduced by 10% of income above SEK 184,112 (≈ $18,400).
• SEK 25,100 a year (≈ $2,500) · Lowest basic allowance at low income 2026 (0.423 price base amounts, SEK 25,041.60 (≈ $2,500) rounded up), at earned income up to SEK 58,608, (≈ $5,840) then increased by 20% of income above that amount.
• SEK 17,400 a year (≈ $1,730) · Lowest basic allowance at high income 2026 (0.293 price base amounts), applying at earned income above SEK 466,496 (≈ $46,500).
• SEK 59,200 a year (≈ $5,900) · Price base amount (prisbasbelopp) 2026, on which the basic allowance is calculated.
• SEK 47,100 a year (≈ $4,700) · Maximum general pension fee 2026: 7% of earned income up to this amount, fully returned as a tax reduction.

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. Persons not within these tests are taxed only on certain Swedish-source income. SINK stay limit is six months.

Visas

Independent of permit.

Other taxes

SINK rate fell from 25% to 22.5% for income received after 31 December 2025. General pension fee 7% of earned income up to SEK 47,100 (≈ $4,700) with a 100% tax reduction; earned-income tax credit (jobbskatteavdrag) up to SEK 53,147 (≈ $5,300) under age 66 in 2026. Funeral fee averages 0.292% of taxable income, and church fee is paid by members of a registered faith community. Employer social contributions (31.42% general) are paid by the employer and not deducted from pay.

Checked against official sources on 10 Oct 2026Change log