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How to fill out your Swedish tax return

Swedish tax returns opened on March 19th. Don't despair: these nine tips should make the process a bit easier to understand.

How to fill out your Swedish tax return
Many people can declare easily online. Photo: Anders Wiklund/TT

1. The basics

First, it’s good to cover the basics of what the return entails. The standard tax return can be a scary-looking creature for newcomers to the Swedish system, but it’s relatively straightforward to deal with for most.

For lots of people it’s a simple case of checking that all of the pre-printed amounts on the tax return are correct, then submitting it for confirmation. The most simple way to submit it is online, using either Skatteverket’s app (which requires electronic identification in the form of BankID) or using their web service, which can be accessed through either BankID or the eight digit security code printed on the form itself.

If there are no changes to be made the form can also be submitted by sending a text message including your personal identity number and signature code to 71144 from within Sweden, or by calling 020 567 100 and following the instructions. If you prefer the old fashioned way, you can send the completed paper form in by following the instructions on the booklet itself.

If your Swedish isn’t great, a handy English language list of all the categories on the declaration form can be found here. Everything needs to be in Skatteverket’s hands by May 2nd at the very latest, so keep that in mind if you’re going to submit using the paper method in particular.

Hold your horses before you sign off on everything though: there could be deductions to take advantage of and additional information not present on the pre-printed sheet that needs to be submitted.

2. Taxes on the sale of a home

Did you sell a Swedish property in the last tax year? That needs to be declared on your income tax return. The date you sold the home should be listed, and in Skatteverket’s eyes that’s the date the contract was signed, not the date you received the money from the sale.

A 22 percent tax on profits from property sales is paid in Sweden, but if you’re using the profit to upgrade to a new house in the country or a country within the European Economic Area (EEA) it is possible to apply to defer the tax. Skatteverket’s website has details in English about how to declare the sale of property.

3. Deductions for service work on your home

If you’ve paid for services like repairs, maintenance or cleaning in your owned home, you could be eligible for ROT & RUT tax deductions, although these should already have been deducted by the company at the time when you paid for the services.

There is also a specification of exactly what kind of cleaning costs are deductible. “Simple cleaning costs” fit the criteria, by which Skatteverket means everyday household cleaning that doesn’t require a trained specialist or heavy machinery like floor buffing machines. Professional cleaning of a property before moving house can also be deducted.

4. Deductions for your journey to and from work

Some journeys to and from work are eligible for a tax deduction, but only for the part of your expenses that exceeded 11,000 kronor per year. If public transport was your method, you can deduct the applicable amount provided the distance between home and work was at least 2 kilometres. For cars or motorcycle, the distance has to be at least 5 kilometres and the time saved on your return journey must be at least two hours per day compared to making the same journey via public transport.

More details for the kind of journeys to and from work that are eligible can be found in English here.

5. Deductions for temporary employment in a different location

If you have to travel for work, deductions are available to account for the increased costs of living incurred.

You must have spent the night where the place of work is located, and that place must be more than 50 kilometres from your permanent home in order be eligible.

The cost of accommodation in the location of your temporary work can be deducted, as can meals and petty expenses.

6. Daily allowances for working abroad

A useful deduction to be aware of if you ever travel abroad from Sweden for work is the daily tax-free allowance called the utlandstraktamente. The amount, which varies between countries, is designed to account for your increased expenses while working abroad compared to home.

The daily allowance for each county can be consulted here, and it is also worth noting that the amount is different for a full day than a half day. If your journey abroad starts at noon or later then the departure day counts as a half a day, while the return day counts as half a day if it is concluded at 7pm or earlier. 

7. Other deductions to watch out for

Require books or newspapers to do your work, but your employer doesn’t provide them? It’s possible to deduct the cost. The same applies to training or studying you pay for in order to help retain your current employment – though not studying you’ve paid for as part of applying for a new job.

Some other work-related costs that are deductible include tools or instruments necessary for work, and work-related telephone calls incurred at your own expense (but not the cost of a subscription or handset).

A list of other common deductions (and some things that are not deductible) can be found here.

8. Additional information if you have your own business

If you have your own business your tax declaration form may require additional information to be submitted. Sole traders for example can be asked to submit an “NE appendix” detailing your company’s results for the relevant tax year alongside the income tax return, as well as accounts and VAT (moms) declarations for the year.

A useful checklist (in Swedish) of all of the additional information required as a sole trader can be found here. Skatteverket lists the process for other types of companies here.

Unless your level of Swedish is good and you have a solid understanding of the nuances of Sweden’s tax, it could be useful to get an accountant to help with this if it’s within budget. Better safe than sorry.

9. When you’ll get some money back

If you use the SMS, app, telephone or online service methods, do not need to make any changes to your tax form (such as adding deductions or additional income), and declare by April 3rd (and have a bank account registered with Skatteverket by then), you should get any money you’re owed back by April 12th.

If you file your declaration through the paper method or declare digitally by May 2nd, you’ll get any money back by a still not too shabby June 7th.

This article was originally published in 2018 and updated in 2024.

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For members

WORK PERMITS

Business leaders: Work permit threshold ‘has no place in Swedish labour model’

Sweden's main business group has attacked a proposal to exempt some jobs from a new minimum salary for work permits, saying it is "unacceptable" political interference in the labour model and risks seriously affecting national competitiveness.

Business leaders: Work permit threshold 'has no place in Swedish labour model'

The Confederation of Swedish Enterprise said in its response to the government’s consultation, submitted on Thursday afternoon, that it not only opposed the proposal to raise the minimum salary for a work permit to Sweden’s median salary (currently 34,200 kronor a month), but also opposed plans to exempt some professions from the higher threshold. 

“To place barriers in the way of talent recruitment by bringing in a highly political salary threshold in combination with labour market testing is going to worsen the conditions for Swedish enterprise in both the short and the long term, and risks leading to increased fraud and abuse,” the employer’s group said.   

The group, which represents businesses across most of Sweden’s industries, has been critical of the plans to further raise the salary threshold for work permits from the start, with the organisation’s deputy director general, Karin Johansson, telling The Local this week that more than half of those affected by the higher threshold would be skilled graduate recruits Swedish businesses sorely need.   

But the fact that it has not only rejected the higher salary threshold, but also the proposed system of exemptions, will nonetheless come as a blow to Sweden’s government, and particular the Moderate Party led by Prime Minister Ulf Kristersson, which has long claimed to be the party of business. 

The confederation complained that the model proposed in the conclusions of the government inquiry published in February would give the government and political parties a powerful new role in setting salary conditions, undermining the country’s treasured system of collective bargaining. 

The proposal for the higher salary threshold, was, the confederation argued, “wrong in principle” and did “not belong in the Swedish labour market”. 

“That the state should decide on the minimum salary for certain foreign employees is an unacceptable interference in the Swedish collective bargaining model, where the parties [unions and employers] weigh up various needs and interested in negotiations,” it wrote. 

In addition, the confederation argued that the proposed system where the Sweden Public Employment Service and the Migration Agency draw up a list of exempted jobs, which would then be vetted by the government, signified the return of the old system of labour market testing which was abolished in 2008.

“The government agency-based labour market testing was scrapped because of it ineffectiveness, and because it was unreasonable that government agencies were given influence over company recruitment,” the confederation wrote. 

“The system meant long handling times, arbitrariness, uncertainty for employers and employees, as well as an indirect union veto,” it added. “Nothing suggests it will work better this time.” 

For a start, it said, the Public Employment Service’s list of professions was inexact and outdated, with only 179 professions listed, compared to 430 monitored by Statistics Sweden. This was particularly the case for new skilled roles within industries like battery manufacturing. 

“New professions or smaller professions are not caught up by the classification system, which among other things is going to make it harder to recruit in sectors which are important for the green industrial transition,” the confederation warned. 

Rather than implement the proposals outlined in the inquiry’s conclusions, it concluded, the government should instead begin work on a new national strategy for international recruitment. 

“Sweden instead needs a national strategy aimed at creating better conditions for Swedish businesses to be able to attract, recruit and retain international competence.”

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