Expert tax in Sweden

Last updated 2025-03-26

If you are a foreign person recruited to work with particularly qualified tasks in Sweden, you can be covered by the so-called expert tax.

This information is for EU/EEA citizens only

The expert tax applies to persons who are either experts, researchers, or so-called other key persons and/or have a monthly salary of 88.201 SEK or more (income year 2025).

Swedish tax relief the first 7 years

Expert tax means that 25 percent of earned income is tax-free and free from social security contributions. The remaining income is taxed according to ordinary rules. The tax relief applies from the start of your stay in Sweden, and for a maximum of 7 years, if you came to Sweden after March 31 2023 –otherwise for the first five years. Please note that if you came to Sweden between April 1 and December 31 2023, you need to apply for an extended validity period, or the old rule of maximum five years will apply.

Conditions for tax relief in Sweden

To get expert tax, you should be:

have a monthly salary of 88.201 SEK/month (2025) or above, known as the remineration rate.
or be an expert, researcher, or a ”key person", based on tasks and expertise.

See how to calculate the remineration rate at Forskarskattenämnden's website

See the conditions for Tasks and Expertise at Forskarskattenämnden's website

The basic requirements are that you must neither be a Swedish citizen nor have lived or worked permanently in Sweden at any time during the last five calendar years before the period of employment began. The intended stay in Sweden must be for a maximum of 7 years.

Youremployer must either be Swedish or a foreign company with a permanent establishment in Sweden.

A further condition for expert tax is that you are taxed according to the ordinary Swedish income tax rules, not Special income Tax for foreign Residents (SINK). This means that if you are a daily commuter from Denmark, you can only get expert tax relief if you choose taxation according to the ordinary rules (Income Tax Law), not SINK.

Apply to the Taxation of Research Workers Board (Forskarskattenämnden)

Both you as an employee and your employer may apply for expert tax. The application must be sent to the Taxation of Research Workers Board and mustreach them within three months after you have started working in Sweden. The application must be in writing and shall deal with a specific employee and employer. For more information see link below.

Apply for tax relief at Forskarskattenämnden's website