What is SINK tax in Sweden - SINK tax when commuting to Sweden

Last updated 1/23/2024

If you commute from Denmark to your workplace in Sweden, you have limited tax liability and you may be taxed at the so-called SINK tax (special income tax for non-residents), which is 25 percent.

This information is for EU/EEA citizens only

Apply for SINK tax

People who live abroad and commute to a workplace in Sweden can pay SINK tax. SINK tax is a flat-rate tax on salary, pension and other social benefits from Sweden, which means that other types of income, such as interests and other capital income, will be taxed in your home country Denmark.

In other words, you have limited tax liability in Sweden and tax residence in Denmark.

SINK tax is 25 percent, but there are no deduction options. If you want to be SINK taxed, you must submit an application to Skatteverket, the Swedish Tax Authority. The application must be renewed every year.

SINK= special income tax for non-residents (särskild inkomstskatt för utomlands bosatta).

More information and application forms are available on the Skatteverket website.

Application for special income tax for non-residents - Skatteverket

If you only work for a Swedish employer in Sweden, you will not be taxed for the same income in Denmark, though you need to report it in your annual tax assessment. But if you take an extra job in Denmark, it might affect your social security, and therefore also your tax in Denmark. Please contact Skattestyrelsen in Denmark for a specific assessment of your particular situation and your status for social security

Full tax liability

If your workplace is in Sweden and you stay there during the weeks, you are fully taxable in Sweden, unless it is temporary work of maximum of 6 months. This means that you have to pay Swedish tax according to the tax rates that apply to those who usually live in Sweden.

Find out more about full and limited tax liability - Skatteverket

Commuters from Denmark

Persons residing in Denmark who commute daily to a job in Sweden, can choose whether to pay SINK or ordinary income tax (average tax rate when you are not resident in a particular Swedish municipality). If you choose to pay income tax, you should be aware that as a resident in Denmark, due to conditions to be fulfilled to the Danish rules, you cannot claim deductions for interest rates in Sweden.

Please contact Skattestyrelsen for questions regarding the above

Working as an artist or a sportsperson

If you work as a performing artist or a sportsperson in Sweden, you pay a separate A-SINK tax of 15 percent to the Swedish state. Please note that due to tax agreement additional tax may be paid in Denmark.

For other questions about SINK or income tax in Sweden, please contact the Swedish Tax Authority.

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SINK tax when commuting to Sweden