Taxes when working in both Denmark and Sweden

Last updated 1/9/2024

When you live in Denmark and commute to a job in Sweden, you pay tax in Sweden. The most common is to pay 25 percent SINK tax (special income tax). In some cases, you are also charged additional tax in Denmark.

This information is for EU/EEA citizens only

Work in Sweden throughout the year

When you work in Sweden, you must pay tax in Sweden, even if you live in Denmark. The most common is to pay SINK tax (special income tax), which is 25 percent with no entitlement to allowances. If you have worked in Sweden throughout the year and have no earned income from Denmark, you do not pay any additional tax or labour market contributions (AM-bidrag) in Denmark.

Having worked in both Sweden and Denmark within the same period of taxation

If you worked part of the year in Denmark and part of the year in Sweden, you must pay tax in Denmark and Sweden. The Danish tax authorities use what is called the “exemption method” when calculating your Danish tax. Comparisons are made on your Danish and Swedish income, but only part of the income coming from Denmark is taxed. You must be aware that you may be forced to pay the top tax rate on your Danish income, in that the Danish income is compared with the Swedish income by the Danish tax calculation.

Working in Sweden and Denmark simultaneously

If you work in Sweden and Denmark at the same time, you can also pay Swedish tax on your Swedish income. In addition, you must also pay Danish tax to the same extent as if you had worked in Denmark throughout the year. To avoid double taxation, a special tax calculation is used, either by an “exemption method” or a “credit method”. For further information on this, please contact Skattestyrelsen (the Danish Tax Authority) or Skatteverket (the Swedish Tax Authority).

Working in Sweden as an artist or sportsperson

If you work as an artist or sportsperson in Sweden, you pay a separate A-SINK tax of 15 percent to the Swedish state. In addition, you also pay tax and labour market contributions (AM-bidrag) to Denmark, just as if you had earned your total income there. To avoid double taxation, a special tax calculation is used, either by an “exemption method” or a “credit method”. For further information on this, please contact Skattestyrelsen (the Danish Tax Authority) or Skatteverket (the Swedish Tax Authority).

If you have any questions about A-SINK, contact the tax office in Ludvika on +46 8564 858 70.

If you need more information about Danish tax when you work in Sweden, you can contact Skattestyrelsen in Denmark on +45 7222 1818.

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