In Sweden, taxes are usually withheld at the time of payment. Your employer is obliged to deduct tax from your salary before you are paid. There are some exceptions to the regular tax system, e.g. tax relief for foreign key personnel and a special income tax for non-residents (SINK) if you stay for less than six months. Please contact your host department to find out what tax code applies to you.
Please note, if you come to Sweden on a scholarship which is tax free, you will not be entitled to the same benefits from the Swedish Social Insurance Office that taxpayers are. This means that you need to ensure you have a separate cover. Please check this with your host department.
If you are moving to Sweden and selling a house or another property, we advise that you contact a tax consultant before moving. The tax withdrawal rates differs from county to country.
Every year an income tax notice will be sent to you specifying your earned taxable income. This information is needed when you fill in your tax return (självdeklarering). The självdeklarering, declaring your previous year’s income, must be submitted by paper or electronically to the Swedish Tax Agency in May every year. There is a special service you can contact at the Tax Agency especially for this. If you have paid taxes by SINK, you do not need to submit a tax return.
Read more about taxation in Sweden at Skatteverket.se