Tax on salary

Tax deductions must be made with each salary payment. You can see on your payslip how much tax has been deducted. The tax deduction is made according to the information the payroll section has received about your employment.

As a new employee, you must submit a tax card to the payroll section before your employment begins, to ensure that the correct tax is deducted. Further information can be found under the heading “Tax card and tax adjustment” below.

At the turn of each year, the payroll section receives information from the Swedish Tax Agency regarding employees’ current tax table and any decisions about tax adjustments (Swedish “skattejämkning”). This applies to all employees with a monthly salary who are employed into the new year.

Tax on your main income is deducted according to a tax table or a decision from the Swedish Tax Agency. For income that is not your main income, 30% tax should be deducted. In these cases, you need to inform the payroll specialist for your unit.

For more information on taxes, please see below.

SINK – Special income tax for foreign residents

If you are going to work in Sweden, you will, in most cases, be required to pay tax here. If you live abroad and are working in Sweden for less than six months, you can apply for SINK (special income tax for non-residents). As an employee, you are responsible for applying for SINK tax and a coordination number yourself. See the guide below for how to apply for SINK tax. Since processing times at the Swedish Tax Agency are often long, it is recommended that you submit your application as early as possible. Salary will only be paid once the decision on coordination number and tax has been received.

The Swedish Tax Agency makes an individual assessment regarding how much tax will be deducted and whether you will be assigned a coordination number or a personal identity number. The employer can never tell you how much tax will be deducted. Several factors can influence this, such as whether you have spent time in Sweden before. Note that Swedish citizens permanently residing abroad must apply too.