Worldwide Tax Summaries

Sweden

Individual - Foreign tax relief and tax treaties

Last reviewed - 06 July 2020

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

* 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