--- title: "Sweden tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/sweden/tax/ lang: en updated: 2026-10-10 --- # Sweden tax Special regime for new residents: Expert tax relief. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Special regimes for new residents Special regime ### Expert tax relief (25% of salary exempt) 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. (sources 1, 2, 3) #### 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/) ## Which visas the regimes apply to - **Expert tax relief**: [Work permit](https://settleanywhere.com/countries/sweden/work-permit/), [Blue Card](https://settleanywhere.com/countries/sweden/eu-blue-card/), [Intra-company transfer](https://settleanywhere.com/countries/sweden/ict-permit/), [Researcher permit](https://settleanywhere.com/countries/sweden/researcher-permit/). Independent of the permit type; a positive Board decision is required. ## Standard rules and foreign-source income Standard rules ### Swedish income tax: municipal tax plus 20% national tax above the bracket limit; SINK for short assignments **Details** - 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. (sources 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 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - Valid seven years from start of stay for decisions from 1 January 2024 (five years before that, three before 2021). - 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. ## Questions people ask ### Who qualifies for Expert tax relief? 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. Independent of the permit type; a positive Board decision is required. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (9)** ## Official sources 1. [About tax relief (expert tax relief)](https://forskarskattenamnden.se/andra-sprak/taxation-of-research-workers-board/about-tax-relief) · Taxation of Research Workers Board (Forskarskattenämnden) · checked 2026-10-11 2. [Conditions for tax relief](https://forskarskattenamnden.se/andra-sprak/taxation-of-research-workers-board/conditions-for-tax-relief) · Taxation of Research Workers Board (Forskarskattenämnden) · checked 2026-10-11 3. [Remuneration rate for tax relief](https://forskarskattenamnden.se/andra-sprak/taxation-of-research-workers-board/conditions-for-tax-relief/remuneration-rate) · Taxation of Research Workers Board (Forskarskattenämnden) · checked 2026-10-11 4. [Marginal tax](https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/newinswedenandwillbeemployedhere/marginaltax.4.676f4884175c97df4192ff7.html) · Swedish Tax Agency (Skatteverket) · checked 2026-10-10 5. [SINK special income tax for foreign residents](https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/newinswedenandwillbeemployedhere/sinkspecialincometaxforforeignresidents.4.676f4884175c97df4193118.html) · Swedish Tax Agency (Skatteverket) · checked 2026-10-11 6. [Belopp och procent inkomstår 2026: average municipal tax rate, general pension fee, break point](https://www.skatteverket.se/privat/skatter/beloppochprocent/2026.4.1522bf3f19aea8075ba21.html) · Skatteverket · checked 2026-10-11 7. [Teknisk beskrivning SKV 433, utgåva 36: skattetabeller inkomstår 2026 (statlig inkomstskatt 20% över 643 000 kr, grundavdrag)](https://skatteverket.se/download/18.1522bf3f19aea8075ba55c/1766385913260/teknisk-beskrivning-skv-433-2026-utgava-36.pdf) · Skatteverket · checked 2026-10-10 · published 2025-12-10 8. [Skiktgränser, brytpunkter, prisbasbelopp m.m. 2020 to 2026](https://www.skatteverket.se/download/18.1522bf3f19aea8075ba4a0/1765193942058/tabell-skiktgranser-2020-2026.pdf) · Skatteverket · checked 2026-10-10 9. [Liability for taxation (unlimited and limited tax liability)](https://www.skatteverket.se/servicelankar/otherlanguages/englishengelska/individualsandemployees/newinswedenandwillbeemployedhere/liabilityfortaxation.4.676f4884175c97df41930a7.html) · Skatteverket · checked 2026-10-10