Sweden

Individual - Foreign tax relief and tax treaties

Last reviewed - 10 February 2025

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