For those considering moving to Sweden
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Sweden.
52
Marginal tax rate*
0
Wealth tax
Overview of personal taxation in Sweden – updated per 2025
What is required to establish tax residency in Sweden?
Individuals who take up permanent residence in Sweden are considered to have moved there and to be tax residents.
Which types of income are taxable in Sweden?
Tax residents are taxed on their worldwide income in Sweden, while non-resident taxpayers are taxed only on income sourced in Sweden.
What tax rates apply in Sweden?
Sweden has a progressive tax system, with rates ranging from approximately 30 to 52%.
* The marginal tax rate can in some cases reach up to 56%, due to higher municipal tax rates in certain municipalities.
Does Sweden grant tax credit for foreign taxes?
Sweden grants tax credit for taxes paid abroad.
Is there wealth tax in Sweden?
Sweden does not levy wealth tax.
What is the tax year in Sweden?
The tax year in Sweden corresponds with the calendar year.
When must the tax return be filed in Sweden?
The individual tax return in Sweden must be filed by 2 May of the year following the tax year.
What is the name of the tax authority in Sweden?
The name of the tax authority in Sweden is Skatteverket.
How many countries does Sweden have tax treaties with?
Sweden has tax treaties with approximately 100 countries, including Norway.
Is there property tax in Sweden?
Sweden has property tax on certain types of housing. Rates range from 0.3 to 0.75% (with alternative threshold amounts), and are assessed based on the property’s assessed value.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979
Our tax partner in Sweden
Through our unique global partnership with Svalner we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in Sweden.
