Sweden Expat Tax (SINK)
Sweden Non-Resident SINK & Withholding Tax Calculator
Calculate tax liabilities for non-residents working temporarily in Sweden under the Special Income Tax for Non-Residents (SINK - Särskild inkomstskatt for utomlands bosatta at 25% flat), and analyze statutory dividend withholding taxes (30% domestic kuponskatt).
Selected Swedish Tax Liability
0 kr
25% flat SINK on employment
Standard SINK Tax (25% on gross employment)
0 kr
Final withholding tax; no declaration needed
Ordinary Swedish Taxation (~32% Municipal)
0 kr
With Grundavdrag & Jobbskatteavdrag applied
Swedish Dividend Withholding (Kupongskatt 30%)
0 kr
Subject to Double Tax Treaty reductions (15%)
The Swedish SINK Tax for Non-Residents
Non-residents working in Sweden for less than 183 days during a 12-month period can apply to Skatteverket for SINK:
- 25% Flat Rate: Tax is deducted directly by the employer at a flat 25%. You do not need to file an annual Swedish income tax return.
- No Deductions Allowed: Under SINK, you cannot claim work expense deductions, commuting costs, or personal allowances.
- Right to Choose: Non-residents have the legal right to opt for ordinary taxation if personal deductions and the earned income tax credit would produce a lower tax bill.
📊 Svensk Lagstadgad Jämforelsematris (Skatteverket & Forsäkringskassan)
| Lagstadgad Post / Avräkning | Beräknat Belopp |
|---|---|
| Huvudsakligt Resultat / Nettoutbetalning | 0 kr |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Swedish Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.