An individual is either considered as an unlimited tax resident or a limited tax resident for Swedish income tax purposes. An individual who is considered as an unlimited tax resident is taxed on worldwide income, while a limited tax resident is taxed on Swedish-source income only. See the Residence section for more information.
Personal income tax rates
Employment income tax for residents
Employment income is taxed at the following rounded taxable income amounts (2019):
|Taxable income (SEK *)
||National income tax (%)
||Municipal income tax ** (%)
|From 0 to 490,700
|From 490,800 to 689,300
* Swedish kronor
** This rate equals the average municipal tax rate.
Employment income tax for non-residents
Non-residents working in Sweden for a Swedish employer or a foreign employer with a permanent establishment (PE) in Sweden are taxed a flat rate of 25% at source. The same rate applies when a pension is paid by a Swedish source to a person not tax-resident in Sweden.
Non-residents working in Sweden for a non-Swedish employer without a PE in Sweden are not taxed in Sweden, provided that the individual does not spend more than 183 days in Sweden in a 12-month period.
Capital income is generally taxed at a flat rate of 30%. See Capital gains and investment income in the Income determination section for more information.