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Withholding tax in Sweden 2026
Sweden's outbound rates are simple: dividends carry the 30% coupon tax (usually 15% under treaties), salaries and pensions of non-residents a flat, final 22.5% (2026; 20% from 2027) SINK, and interest leaves entirely untaxed.
Visiting artists and athletes pay their own 15% final tax, and non-residents' share gains are generally outside Swedish reach — the 10-year rule for former residents excepted.
At a glance
- top rate
- 30% (dividends before treaty relief)
- entry band
- 0% on interest to non-residents
- tax year basis
- Withheld at payment
- filing deadline
- Final — no return for correctly withheld income
- residency basis
- Swedish-source income of non-residents
- regime flag
- 75% rule allows opting into resident taxation
Rates
Withholding on payments to non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 30% | Gross dividend | Swedish dividends (coupon tax) — treaties commonly reduce to 15% |
| 25% | Gross salary/pension | SINK: final flat tax on Swedish employment and pension income (15% for seafarers) |
| 15% | Gross fees | Visiting performers and sportspeople on Swedish engagements — final |
| 0% | — | Interest paid to non-residents |
| 30% / 22% effective | Net gain | Swedish property gains — same capital rules as residents |
Thresholds & allowances
- 183-day exceptionNo Swedish tax on short assignments
Foreign employer, under 183 days in 12 months, no Swedish establishment bearing the cost
- Resident-optionOrdinary taxation with deductions instead of SINK
Available to all; mandatory relevance when 75%+ of earnings are Swedish
Residency
Residency trigger
Non-residents owe Swedish tax on Swedish-source work, board fees (regardless of where meetings happen), pensions and property; most portfolio gains escape.
Non-resident treatment
The 10-year rule keeps former residents taxable on Swedish share gains after leaving; royalties to non-residents are taxed by assessment as business income rather than flat withholding.
Notes
- SINK's flat 22.5% (2026; 20% from 2027) with zero paperwork is often better than resident taxation for high earners on short Swedish stints — run both numbers.
- Dividend-refund claims under treaties go through the coupon-tax reclaim process.
- An EU-wide fast-refund system for excess withholding applies from 2030; Sweden has not yet transposed it.
- Swedish government-service income is taxed wherever the work is performed.
FAQ
What is Sweden's SINK tax?
A final flat 25% withholding on Swedish salaries and pensions of non-residents — no deductions, no return. Anyone can opt for ordinary resident-style taxation instead if that computes lower.
What does Sweden withhold on dividends to foreign investors?
30% coupon tax at source, typically reduced to 15% under treaties by relief or refund; interest, by contrast, carries 0%.
Figures: tax year 2026, compiled from public sources. Not tax advice.