Paying tax - what to do when you get a job in Sweden

Apply for Swedish tax and a coordination number

When you start working in Sweden, you will pay Swedish tax on your salary.   

You do not need to have a Swedish personal identity number to work in Sweden, as they are reserved for residents, but you will receive a “coordination number” (samordningsnummer) so that Skatteverket and other public authorities and the bank can process your identity in their systems.

You should book an appointment and visit a service centre as soon as possible to apply for a coordination number. Remember to bring your passport and other relevant documents. Before your visit, you should also fill out your application for the coordination number either digitally or on the paper form.

Book your visit at a service office

Electronical application module for coordination number

More information on coordination numbers is available on Skatteverket's website

SINK tax or ordinary Swedish tax?

If you will commute daily between your home in Denmark and your workplace in Sweden, or if you will stay less than six months is Sweden, you should apply for Special Income Tax for non-residents (SINK). You can apply on the Skatteverket website in the e-service Application. You need an email adress to be able to log in with a temporary login. The first time you apply, you must also send a copy of your passport.

Go to Skatteverket's E-service - Application for special income tax for non-residents

When you fill out the SINK application, you can choose to be taxed according to the standard Swedish income tax law. You can find more detailed information about SINK and the standard income tax rules in our article The Swedish Tax system – a brief introduction (please see the link below).

Article - The Swedish tax system - A brief introduction.

If you stay in Sweden for six months or more

If you are not a daily commuter between Denmark and Sweden, and plan to stay and work in Sweden for at least six months, you will pay ordinary Swedish income tax (A-tax). The tax rate depends on your income level, and you have to file an income tax return annually. If you choose to move to Sweden, you will be automatically registered for A-tax. But if you are still planning to reside in Denmark, you can register for A-tax via Skatteverkets website (see the link below).

Notification of preliminary income tax | Skatteverket

If you work remotely

If your job requires or allows you to work remotely, your tax situation can be affected. In this article you can read more about the tax rules that apply when working remotely if you are employed in Sweden, and you live in Denmark.

Read more about taxes and working remotely 

Notify your employer

When Skatteverket has processed your application, they will send you either a SINK tax decision or an A-tax card, and a copy to your employer. Please check with your employer that they have received the tax decision/ tax card. If your employer has not received the decision on SINK tax or A-tax card when paying the salary, they are forced to withdraw a higher preliminary tax from your income.

Tax return

If you only have pay SINK tax, you do not need to file a yearly tax return in Sweden. On the other hand, if you pay ordinary Swedish income tax, you must complete, sign, and submit your tax return to Skatteverket. This also applies if you have property that is taxable in Sweden.

Remember that you always have to submit a Danish tax return when living in Denmark, even when you also declare your taxes in Sweden.