Employment income tax for residents
Employment income is taxed at the following rounded taxable income amounts (2020):
|Taxable income (SEK *)||National income tax (%)||Municipal income tax ** (%)|
|From 0 to 490,700||0||32|
* 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 not taxed in Sweden, provided that the individual does not spend more than 183 days in Sweden in a 12-month period.
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.