Taxation of foreign nationals
If you, as a Swedish employer, hire a foreign national to work here in Sweden, the taxation issue is determined by how long the employee will stay in Sweden.
How foreign nationals are taxed
If the employee is resident in a country outside the EU, you must check that the person has the right to work and reside in Sweden. You must also notify the Swedish Tax Agency using the form Notification – Employment of a third-country national (SKV 1160).
Hiring workers from abroad for work carried out in Sweden at the Swedish Tax Agency
The Swedish Tax Agency’s form Notification – Employment of a foreigner (SKV 1160)
Shorter than six months
An employee who stays in Sweden for less than six months can choose between two ways of being taxed. Either with special income tax for foreign residents (SINK) or in the same way as a person resident in Sweden, i.e. according to the Income Tax Act.
SINK involves a tax of 25% that you as an employer deduct from the employee's gross salary. The employee does not then need to file an income tax return but may not make any deductions from the income either.
Regardless of the choice of taxation, you or the employee must submit an application for SINK to the Swedish Tax Agency. If the employee wants to be taxed according to the Income Tax Act, you state this under "Other information".
The employee also needs to apply for a coordination number. The application can be made digitally at skatteverket.se. The employee must book an appointment for an identity check at a service office as soon as possible. If you have not already applied for SINK, the employee can do so at the same time as they do the identity check at the service office.
SINK – special income tax for non-residents at the Swedish Tax Agency (in Swedish)
Six months or longer
When you employ someone who lives abroad and stays in Sweden for six months or longer, normal taxation rules apply. This means that the employee is subject to the same tax rules as people residing in Sweden.
The employee must submit a notification for preliminary A-tax and also needs to apply for a coordination number. The application can be made digitally at skatteverket.se. Your employee should book an appointment for an identity check at a service office as soon as possible. If they have not already submitted a notification for preliminary A-tax, they can do so at the same time as they do the identity check at the service office.
New in Sweden and will be employed here at the Swedish Tax Agency
About coordination numbers at the Swedish Tax Agency
Longer than one year
An employee who will be staying in Sweden for longer than one year must normally be registered as resident in Sweden. Citizens of another EU country who come here to work or study have automatic right of residence in Sweden. Other citizens outside the Nordic countries need a residence permit from the Swedish Migration Agency.
The employee reports moving to Sweden to be registered and must then personally visit a service office for an identity check. Normal taxation rules apply and the employee must submit an income tax return.
Information on population registration for those moving to Sweden at the Swedish Tax Agency
Tax relief for foreign experts, researchers and key personnel
If you are going to employ a foreign expert, researcher or other key personnel, they can receive tax relief for a maximum of seven years. The tax relief means that only 75 percent of the income is taxed. You or your employee submit the application to the Taxation of Research Workers Board.