Sweden
Sweden combines a world-class social safety net with a thriving tech sector, high English proficiency, and a structured immigration system for skilled workers.
Tax Guide for Expats in Sweden (2026)
Expats living in Sweden are taxed on their income, with rates ranging from around 32% for lower incomes to 52% for higher incomes above 598,501 Swedish kronor. The exact municipal tax rate varies depending on where you live, with Stockholm being around 29.8%. Tax returns are typically filed digitally by 2 May of the following year, with pre-filled returns available from April.
Income Tax Brackets 2026
| Income from | Income to | Tax rate | Notes |
|---|---|---|---|
| 0 SEK | 598,500 SEK | 32% | ~32% municipal tax only (varies by municipality; Stockholm ≈ 29.8%) |
| 598,501 SEK | No limit | 52% | ~52% (32% municipal + 20% state tax) |
⚠️ Additional charge: No solidarity surcharge. High earners pay an additional 20% state tax above the threshold.
VAT rates
25%
Standard VAT
0%
Exports / intra-EU
Freelancer tax registration
Register as enskild firma (sole trader) at Bolagsverket. Obtain F-skatt (self-employment tax certificate) from Skatteverket. Pay preliminary tax (F-skatt) quarterly. Social contributions (egenavgifter) approximately 28.97% on net profit.