Stockholm - Tax report

Anyone who receives a salary in Sweden must pay preliminary tax during the year in which the income is earned. An income tax notice (debetsedel) is available from the local Tax Office (Skatteförvaltningen). This notice should be sent to the employer. Taxes will be deducted directly from your wages by your employer.

Those who are obliged to pay tax in Sweden but only get a salary for part of the year risk paying too much preliminary tax due to the progressive taxation system. To avoid this, you can apply to the tax office for tax adjustment (skattejämkning). This means that the tax rate paid corresponds with the final tax (slutlig skatt) that is calculated at a later date. Application for tax adjustment should be made to the local tax authority. When you have received written confirmation of tax adjustment, it should be handed in to your employer.

If you have been a resident in Sweden for the whole of the fiscal year and if your income amounts to over SEK11,000 (the sum is subject to revision) or more, you are obliged to fill in an income tax return (självdeklaration) at the beginning of the following year. Exemption from paying preliminary tax does not mean exemption from filling in an income tax return!

The income tax return should be sent to the local tax authority in the municipality in which the taxpayer has been living during the fiscal year. Forms are obtainable from the income tax office and a pamphlet in several languages is available to be used as an aid to fill in the form. The income tax return must be made between March 31 and May 2.

Swedish Tax Authorities (Skatteförvaltningen) will answer any questions you may have at
Tel: + 46 (0)8 714 20 00