Sweden

Individual - Foreign tax relief and tax treaties

Last reviewed - 24 January 2024

Foreign tax relief

Foreign tax credits can be claimed in order to avoid double taxation.

Tax treaties

Sweden has DTAs with the following 92 countries:

Albania Czech Republic Kenya Serbia**
Argentina Denmark Korea, Republic of Singapore
Armenia Egypt Kosovo** Slovak Republic
Australia Estonia Latvia Slovenia**
Austria Faroe Islands Lithuania South Africa
Azerbaijan Finland Luxembourg Spain
Bangladesh France Macedonia Sri Lanka
Barbados Gambia Malaysia Switzerland
Belarus Georgia Malta Taiwan
Belgium Germany Mauritius Tanzania
Bermuda* Guernsey* Mexico Thailand
Bolivia Hungary Montenegro** Trinidad and Tobago
Bosnia and Herzegovina** Iceland Namibia Tunisia
Botswana India Netherlands Turkey
Brazil Indonesia New Zealand Ukraine
British Virgin Islands* Ireland, Republic of Nigeria United Kingdom
Bulgaria Isle of Man* Norway United States
Canada Israel Pakistan Venezuela
Cayman Islands* Italy Philippines Vietnam
Chile Jamaica Poland Zambia
China, People's Republic of Japan Romania  Zimbabwe
Croatia** Jersey* Russia
Cyprus Kazakhstan Saudi Arabia  

* DTA covers individual income taxes only.
** DTA with former Republic of Yugoslavia applies.

Social security agreements

EU regulations

As an EU member, Sweden applies EU Regulations 883/2004 and 987/2009.

In addition, Sweden has bilateral or multi-lateral social security agreements with the countries listed below.

EU countries - bilateral or multi-lateral agreements

  • Austria
  • Croatia (Agreement with former Republic of Yugoslavia)
  • Denmark
  • Finland
  • France
  • Germany
  • Greece
  • Italy
  • Luxembourg
  • Netherlands
  • Portugal
  • Slovenia (Agreement with former Republic of Yugoslavia)
  • Spain
  • United Kingdom

EEA countries - multi-lateral agreements

  • Iceland
  • Norway

Other countries - bilateral agreements

  • Bosnia-Herzegovina (Agreement with former Republic of Yugoslavia)
  • Cabo Verde
  • Canada
  • Chile
  • India
  • Israel
  • Japan (to be ratified)
  • Korea, Republic of
  • Montenegro (Agreement with former Republic of Yugoslavia)
  • Morocco
  • Philippines
  • Quebec
  • Serbia (Agreement with former Republic of Yugoslavia)
  • Switzerland
  • Turkey
  • United States