SINK and tax when moving abroad

Tax when moving abroad in eight steps

1. 1

   Step 1: Notify the move to Skatteverket no later than one week before the departure, according to the guide to move abroad.

   § 27 § folkbokföringslag (1991:481), checked 5 October 2026

2. 2

   Step 2: Go through whether you still have significant ties to Sweden with the decision guide.

   § 3 Chapter 3 § Income Tax Act (1999:1229), checked 5 October 2026

   § 3 chapter 7 § Income Tax Act (1999:1229), verified 5 October 2026

3. 3

   Step 3: If you work abroad while still being unlimitedly tax liable: check the six-month rule and save a receipt or certificate of tax in the country of work.

   § 3 chapter 9 § Income Tax Act (1999:1229), verified 5 October 2026

   § 3 chap. 10 § income tax law (1999:1229), checked 5 October 2026

4. 4

   Step 4: If you receive a Swedish pension, or if you will be working in Sweden for less than six months: apply for SINK using the e-service Application for special income tax or on form SKV 4350.

   § 5 § of the Law on Special Income Tax for Foreign Residents (1991:586), verified on 5 October 2026

   § §7 of the Law on Special Income Tax for Foreign Residents (1991:586), verified on 5 October 2026

5. 5

   Step 5: Leave the decision on SINK to the one who pays out the pension or salary. Without a decision, the payer deducts ordinary preliminary tax.

6. 6

   Step 6: Apply for SINK for work in Sweden again every income year. Skatteverket receives applications for next year at the earliest in December.

7. 7

   Step 7: File your tax return in Sweden for the year of moving. If you are unlimitedly tax liable, report foreign income under other information and claim a credit for foreign tax paid.

   § 3 chapter 8 § Income Tax Act (1999:1229), verified 5 October 2026

8. 8

   Step 8: If you are limitedly tax liable but own a property in Sweden, have sold your home or sell shares within ten years after the move: declare with your GD number.

   § 3 chapter 17 and 18 §§ of the Income Tax Act (1999:1229), checked 5 October 2026

What is the difference between unlimited and limited tax liability?

Unlimited tax liability applies to those who are resident in Sweden, stay here permanently or have significant ties here after having lived here. You then pay tax in Sweden for all income, both Swedish and foreign. All others are limited tax liable and pay tax in Sweden only for certain income, such as Swedish pension, salary for work here and income from a property in Sweden.

Tax law and population registration are two different sets of rules. You can therefore be liable for tax in Sweden even if you are deregistered as having moved out.

Source: Income Tax Act (1999:1229), 3 chap. (riksdagen.se), Skatteverket: Tax liability, Skatteverket: Have you moved from Sweden?. 3 chap. 3, 8, 17 and 18 §§ of the Income Tax Act.

What is considered a significant connection?

Skatteverket takes into account whether you

• is a Swedish citizen and how long you lived here
• is not permanently resident in a particular place abroad
• is abroad for studies or health reasons
• has a home in Sweden that can be lived in all year round
• has your family left here, i.e. spouse and children under 18
• Runs a business here or has significant influence in a Swedish company
• Owns a property in Sweden.

Skatteverket weighs everything together, and one single point can be enough for you to be considered to have a significant connection.

Source: Income Tax Act (1999:1229), 3 chap. (riksdagen.se), Skatteverket: Have you moved from Sweden?. 3 chap. 7 § first paragraph of the Income Tax Act.

What is the five-year rule?

Within five years from the day you move, you are considered to have a strong connection to Sweden, unless you show that you do not have it. The rule applies to Swedish citizens and those who have lived in Sweden for at least ten years. After five years, you are limited to tax liability, unless Skatteverket assesses that you still have a strong connection.

Source: Income Tax Act (1999:1229), 3 chapter (riksdagen.se), Skatteverket: Have you moved from Sweden?. 3 chapter 7 § second paragraph of the Income Tax Act.

How does SINK work?

SINK, special income tax for foreign residents, is a final tax for you who are limitedly tax liable. It applies to, among other things, salary for work in Sweden, board fees from a Swedish company and pension from Sweden. The payer withholds the tax, and for income with a SINK decision, you do not need to submit any income tax return.

The tax is 22.5 per cent of the taxable income for income received after 31 December 2025. From 1 January 2027, it is 20 per cent. Seafarer income is taxed at 15 per cent. Before 2026, the tax was 25 per cent.

Source: Law (1991:586) on special income tax for foreigners (riksdagen.se), Skatteverket: SINK, special income tax for foreigners. 3, 5 and 7 §§ SINK-law (1991:586).

How do I apply for SINK?

Easiest in Skatteverket's e-service Application for special income tax. You do not need an e-identification, just an email address where Skatteverket sends a login code. If you cannot use the e-service, fill in the form SKV 4350, one application per payer. If you work in Sweden, your employer can also apply on your behalf.

You submit the decision to the one who pays the salary or pension. Without a decision, the payer should deduct regular preliminary tax. If it has deducted more than SINK tax, you can request the difference back. The application for work in Sweden is made for each new income year.

Source: Skatteverket: SINK, special income tax for foreign residents, Skatteverket: e-service Application for special income tax (SINK), Skatteverket: Application for special income tax for foreign residents (SKV 4350).

How is Swedish pension taxed when I live abroad?

If you are limitedly tax liable, you pay SINK on the Swedish pension, 22.5 percent 2026. On income-based old-age pension, guarantee pension, survivor's pension, survivor's benefit, sickness benefit and activity benefit, there is a tax-free amount: tax is only paid on the part that exceeds 3,799 kr per month 2026 (3,773 kr 2025). Child pension is exempt.

If you are unlimitedly tax liable, for example because you have a year-round home in Sweden, you pay regular tax on your pension and declare it in Sweden. The tax agreement with the country where you live may affect where the pension is taxed.

Source: Skatteverket: SINK pension, Act (1991:586) on special income tax for non-residents (riksdagen.se). Section 5, first paragraph, 4 to 7 of the SINK Act.

Can I choose regular tax instead of SINK?

Yes. You apply in the same way and choose taxation according to the Income Tax Act, in the e-service or under other information on the form. The choice applies to all your pension and employment income in Sweden that year. You then pay average municipal tax, and at higher income national tax, and submit a tax return. If at least 90 per cent of your employment income comes from Sweden, you are entitled to a basic allowance.

Source: Law (1991:586) on special income tax for foreigners (riksdagen.se), Skatteverket: SINK, special income tax for foreigners, Skatteverket: SINK on pension. Section 4 of the SINK law.

What is the six-month rule?

It applies to you who are unlimitedly tax liable and work abroad. The salary is not taxed in Sweden if the employment and stay abroad last for at least six months and the salary is taxed in the country of work. If it lasts for at least one year in the same country, the one-year rule applies, even if the salary is not taxed there, as long as it is not due to a tax agreement. The one-year rule does not apply to employment with the state, regions or municipalities, except in the case of service export.

Short visits to Sweden do not interrupt the stay: a maximum of six days for each full month you work abroad, and a maximum of 72 days per employment year. Save the receipt or certificate of tax in the country of work.

Source: Income Tax Act (1999:1229), 3 chap. (riksdagen.se), Skatteverket: Six-month rule and one-year rule. 3 chap. 9 and 10 §§ inkomstskattelagen.

What is the 183-day rule?

It is stated in the SINK Act and applies to those who live abroad and work temporarily in Sweden. The salary is exempt from Swedish tax if you are in Sweden for a maximum of 183 days during a 12-month period, the employer is not established in Sweden and the salary does not burden a fixed place of business here. The rule does not apply when the employer rents you out to an operation in Sweden, except in cases where you work for a maximum of 15 days in a row and a maximum of 45 days during a calendar year.

Source: Law (1991:586) on special income tax for foreigners (riksdagen.se), Skatteverket: Compensation from a foreign employer (183-day rule). Sections 6 a and 6 b of the SINK law.

How do I avoid double taxation?

Where you have your tax residence according to the tax agreement determines in which country you pay tax. Usually, you pay tax on all income where you have your tax residence, and other countries can only tax certain income. If the same income is to be taxed in both countries, double taxation is avoided according to the agreement, usually through deduction of the foreign tax in the country where you live.

If you are unlimitedly tax liable, you apply for deduction under other information in the declaration, with the foreign tax converted to kronor according to the exchange rate the day you paid it.

Source: Skatteverket: Double taxation, Skatteverket: Have you moved from Sweden?.

What applies to capital income, shares and housing?

As a limited taxpayer, you do not declare interest, standard income on investment savings accounts or profit when you sell funds. Dividends from Swedish companies are taxed with withholding tax, which the payer usually deducts, and you do not report it either.

You should, however, submit a Swedish tax return with your GD number if you

• owns a property in Sweden and pays property tax or property fee
• has sold or rented out a property or tenant-owned apartment in Sweden
• has sold shares and lived in Sweden the year of sale or any of the ten preceding years (ten-year rule)
• should reverse a deferral from the sale of a home or exchange of shares.

The last day to submit the tax return for 2026 was 4 May. If you live abroad, Skatteverket does not charge a late fee if the tax return arrives no later than 1 June. If you move to a country outside the EES and have a deferred capital gain, it will be taxed, even if you still have the shares.

Source: Skatteverket: Resident abroad with property or capital income in Sweden. 3 chap. 18 § Income Tax Act.

How do I file a tax return the year I move?

Tax liability is not determined for a whole calendar year and can change during the year. If you are unlimitedly tax liable for the whole or part of the year of moving, you declare in Sweden and provide information about all income, also from abroad, under other information. Income that is tax-free according to the six-month rule or a tax agreement must also be reported. If you have received a decision on SINK for an income, it must not be declared.

Notify Skatteverket of your new address so that the tax return and decisions arrive. How to report a move abroad is described in the guide on how to move abroad.

Source: Skatteverket: Double taxation, Skatteverket: Have you moved from Sweden?, Skatteverket: SINK, special income tax for foreign residents, Skatteverket: Resident abroad with property or capital income in Sweden.

Do you need a template?

No. You apply for SINK in Skatteverket's e-service or on form SKV 4350, and if you want to show that you lack significant connection, you do so under other information in the declaration. All templates for the move itself are under move templates.

The law behind it

The sections summarised, with a link to the legal text on riksdagen.se.