A Swedish tax return should be submitted if the individual has been resident in Sweden
- for the whole income year and have had earnings (e.g., salary, pension or income from active business activities) of SEK 20,135 (2022) or more.
- for part of the year and had an income of SEK 100 or more which was subject to tax or charges.
The individual should also submit a Swedish tax return if he/she
- have had capital income of SEK 200 or more and tax has not been deducted on the entire amount. Capital income includes:
- interest
- dividends,
- capital profits,
- imputed income from housing deferrals and
- certain forms of rental income.
- from a close company or a partnership owned by a close company have received
- dividends from, or profit from, the sale of shares which shall be registered as income under "Tjänst" (employment), or
- other compensation or benefits which shall be registered as income under "Tjänst" (employment).
- have had income from passive business activities of a total of SEK 100 or more,
- owned a property in Sweden (e.g., house, recreational property, plot of land) or part of a property on 1 January the income year.
- have been ordered to submit an income tax return.
Yes, if you are registered in the Swedish population register on 1 November the year before the income year.
When registering in Sweden, you will not have to indicate your religion which means that you will not be liable to church tax.
However, should you register and be a member of the Swedish church or another religious affiliation on 1 November the year prior to the income year, you will be liable to church tax. This will automatically be showed in your pre-printed tax return.
Please use the tax calculator of the Swedish Tax Agency for any tax calculations.
We suggest you read our brochure Taxes in Sweden to obtain more information about your stay in Sweden. Should you wish additional information we suggest that you visit the following websites: