Sweden

Employment income tax for residents

Employment income is taxed at the following rounded taxable income amounts (2023):

* Swedish kronor

** This rate equals the average municipal tax rate.

Employment income tax for non-residents

Non-residents working in Sweden for a Swedish employer or a foreign employer with a permanent establishment (PE) in Sweden are taxed a flat rate of 25% at source. The same rate applies when a pension is paid by a Swedish source to a person not tax-resident in Sweden.

Non-residents working in Sweden for a non-Swedish employer without a PE in Sweden are tax liable in Sweden if the beneficiary of the employee’s work is an entity in Sweden and the work is performed under the management and control of the Swedish entity. The tax rate is 25%. An exception applies if the employees is working in Sweden for less than 15 days in a row and less than 45 days in total during a calendar year. 

Capital tax

Capital income is generally taxed at a flat rate of 30%. See Capital gains and investment income in the Income determination section for more information.