SINK (special income tax for non-residents)
SINK (särskild inkomstskatt för utomlands bosatta) is a flat tax for people who work in Sweden but live in another country. You pay a single flat rate, 22.5% in 2026 and 20% from 2027, on the income, with no deductions, but in return you do not have to file a tax return.
How it works
SINK is a final withholding tax: the employer deducts a fixed percentage straight from the salary and pays it in, and with that your tax is settled. You make no deductions and get no basic deduction or earned-income tax credit, but you also do not have to file a return in Sweden. It applies to both salary and Swedish pension paid to you while you live abroad. To get SINK you apply to Skatteverket, the Swedish Tax Agency.
When ordinary tax can pay off
You can choose to be taxed as normal instead (under the income tax act). Then you get the basic deduction and the right to make deductions, for example the commuting deduction or interest deduction, but you have to file a return. It usually pays off if most of your income comes from Sweden and you have deductions to make, because the basic deduction and earned-income tax credit can then land lower than the SINK rate. Work out both before you choose.
Who it applies to
SINK applies to those with limited tax liability, that is, people who live permanently abroad but have income from Sweden. If you move here and become permanently resident, or stay a long time, you instead become fully tax-liable and are taxed like everyone else. For temporary guest work, or a pensioner who has moved abroad, SINK is often the simple and correct choice.
SINK is about where you live, not about your citizenship. Even a Swedish citizen who has moved abroad but keeps receiving a Swedish salary or pension can be covered.
Where it shows up
- Guide: New to Sweden
- Salary calculator