SINK tax in Sweden 2026: 22.5 percent, and 20 percent from 2027

Will you work in Sweden for a short time but keep living in another country? Then you often do not pay ordinary Swedish income tax, but SINK: the special income tax for non-residents (särskild inkomstskatt för utomlands bosatta). The tax was cut to 22.5 percent on 1 January 2026, and the Riksdag has already decided to cut it to 20 percent from 1 January 2027.

Here we go through who can pay SINK, how to apply and when ordinary tax may suit you better. Skatteverket (the Swedish Tax Agency) decides on your tax. We checked the rules on Skatteverket’s pages on 10 October 2026.

Who can pay SINK?

You can apply for SINK if you live abroad and will stay in Sweden for less than six months to work. A stay counts on the days you have your night’s rest (dygnsvila) in Sweden, that is, where you sleep. People who commute to Sweden daily can also apply for SINK.

You pay ordinary tax under the Income Tax Act instead if you have unlimited tax liability. You do if you:

• live in Sweden,
• stay in Sweden permanently for six months or longer in a row. Short breaks, such as a visit home, do not break the stay. What counts is how long you stay here, not how long the job lasts,
• have an essential connection to Sweden, for example if you have lived here before and still have a home, family or important assets here.

How much do you pay?

SINK is 22.5 percent of the pay paid out in 2026. It used to be 25 percent. From 1 January 2027 it drops to 20 percent.

An example: with a salary of SEK 30,000 a month, SINK is SEK 6,750 at 22.5 percent and SEK 6,000 at 20 percent.

With a SINK decision you do not file an income tax return. That also means you cannot make any deductions.

How to apply

• You or your employer apply to Skatteverket.
• The easiest way is the e-service for SINK. You do not need an e-ID, just an email address where Skatteverket can send a login code.
• If you cannot use the e-service, there is the paper form SKV 4350. It can take longer by post.
• You must apply for each new income year. Skatteverket can handle applications for the next year in December at the earliest.
• If you do not have a coordination number (samordningsnummer), you need to apply for one. Book a visit to a service centre so that Skatteverket can check your identity.

You can start working before you get the decision. Once you have it, give it to your employer so that the right tax is deducted.

If your employer deducted too much tax

Without a SINK decision, your employer must make an ordinary deduction for preliminary tax. That can be more than the SINK tax. If Skatteverket then decides on SINK for the same period, you can ask for what you paid too much back.

If Skatteverket sees that you have tax to get back, an annex comes with the decision that you can use for your request. The money is not paid out if there is an obstacle, such as tax debts.

SINK or ordinary tax?

You can choose to be taxed under the Income Tax Act instead of SINK. You say so in your SINK application, in the e-service or on the form. Then:

• Skatteverket makes a decision on preliminary A-tax, and your employer deducts tax according to the tax table.
• The year after, you file an income tax return.
• In the return you can make deductions, for example for increased living costs and travel. You may also be entitled to tax reductions, general deductions and the basic allowance (grundavdrag).

Which works out cheaper depends on your pay and your costs. If you are not sure, work out both or ask Skatteverket.

If you will stay longer

• If you will be in Sweden for six months or longer to work, but are not registered here, file a notification of preliminary A-tax instead.
• If you plan to live here for at least a year, you should in most cases register in the population register (folkbokföring). You then get a personnummer and pay ordinary tax. Read how long it takes to get a personnummer.

If you work for a foreign company without a permanent establishment in Sweden, the 183-day rule may mean you do not pay tax here at all. The rule does not apply to hired-out labour.

Our Tax tool goes through tax step by step, including for short stays.

Summary

• SINK is for people who live abroad and work in Sweden for less than six months.
• The tax is 22.5 percent in 2026 and 20 percent from 1 January 2027.
• With SINK you file no return and make no deductions.
• Apply in Skatteverket’s e-service, for each new income year. You do not need an e-ID.
• You can choose ordinary tax instead, with a return and deductions.

Sources

• Skatteverket: SINK – särskild inkomstskatt för utomlands bosatta (in Swedish)
• Skatteverket: Ny i Sverige och ska arbeta (in Swedish)