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