Sweden
Individual - Foreign tax relief and tax treaties
Last reviewed - 12 August 2024Foreign 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