Taxes and tax relief
When relocating to Sweden, it can take some time to become familiar with how things work — particularly around taxation. International researchers may qualify for tax reliefs, provided they apply in time. The information below explains your options and shows you where to find additional guidance from the Swedish Tax Agency.
Tax reliefs for qualified researchers
If you have worked at least a few years after your PhD degree, you may be eligible to apply for tax relief at the Taxation of Research Workers Board.The application must be submitted electronically. You complete most sections yourself, while your employer completes a smaller parts. The HR Specialist connected to your Department can fill in the employer details section.
When you apply, choose the application form based on tasks and expertise. To receive the tax relief it is crucial to present a thorough explanation of your tasks and the competence necessary to perform them. Remember to point out pertinent information in your curriculum vitae.
N.B! For your application to be considered, the Taxation of Research Workers Board must receive it within three months of the start of your employment in Sweden. You do not need a Swedish personal identity number to apply. After the Board has received the application, it will usually take about 1-2 months to get a decision, although processing may take longer the summer period.
If you are here less than 6 months
Employees from abroad who plan to stay in Sweden for less than six months must pay the special income tax for non-residents, known as SINK.
With assistance from university staff, you can apply to pay SINK tax using the form SKV 4350. An identity document, such as a photo copy of the passport photo page, must be attached. The application is submitted to the Swedish Tax Agency, which will issue a decision.
The Swedish Tax Agency information films
Understanding the Swedish taxation and population register system can be challenging when you are new to the country. Therefore, the Swedish Tax Agency has produced several short films to help explain these processes more clearly and ease the process when moving to Sweden.