Work in Sweden for less than 6 months
If you reside in another country, and come to work in Sweden for less than six months, your employment income from work in Sweden will normally be taxed in Sweden. In most cases you will need to file an application for taxation in accordance with the Special Income Tax for Non-Residents Act – SINK. You are then considered as having a limited tax liability in Sweden, but note that only income from Swedish sources will be taxed here. In connection with this application the Swedish Tax Agency (Skatteverket) also investigates the possibility of obtaining a co-ordination number.
SINK means the following:
- You pay a flat-rate income tax of 25% (2018), which is deducted by your employer.
- You do not have to declare your employment income on a Swedish tax return.
- You cannot make any deductions against your Swedish income, for costs or similar.
Information on SINK is available on the Swedish Tax Agency’s website: Working in Sweden for less than six months
Following Jönköping University procedures, the salary administrator files an application for taxation in accordance with SINK on the employee’s behalf. When the Swedish Tax Agency makes a decision on SINK, a co-ordination number will be obtained.
If you wish to be taxed in accordance with SINK, please contact your manager/salary administrator and provide the following information
- Address in country of residence
- Copy of passport
Please notify your manager, should you wish not to be taxed in accordance with SINK. In that case, you need to file a tax application to the Swedish Tax Agency by yourself and you can find further information here.