SINK — särskild inkomstskatt för utomlands bosatta, the special income tax Sweden charges people who live abroad — fell from 25% to 22.5% of taxable income from 1 January 2026, per Skatteverket. If you have Swedish income but no Swedish residence, you need to know whether SINK applies to you. You also need to know what it costs, and whether ordinary taxation would leave you better off.
Key takeaways
- SINK fell from 25% to 22.5% of taxable income from 1 January 2026, per Skatteverket.
- It falls further to 20% from 1 January 2027, per the Riksdag's decision.
- You qualify with limited tax liability plus one of three routes: a maximum six-month stay, daily or cross-border commuting, or a Swedish pension.
- SINK is flat and final. You do not need to file an annual income tax return in Sweden.
- Ordinary taxation's deductions can still beat SINK's flat rate for some earners, so run the comparison before you choose.
SINK is a flat, final tax on Swedish-sourced income
SINK applies only if you have limited tax liability in Sweden, meaning you are not tax-resident there. Skatteverket's own definitions page draws the line clearly. Someone with unlimited tax liability, per Skatteverket, pays Swedish tax on all income, wherever it comes from. "Du som är obegränsat skattskyldig i Sverige ska betala skatt i Sverige för samtliga inkomster, oavsett om de kommer från Sverige eller något annat land". Someone with limited tax liability pays tax only on certain Sweden-sourced income: "Begränsat skattskyldiga är alla som inte är obegränsat skattskyldiga. Då skattar du bara för vissa inkomster."
If SINK applies to you, you do not need to file an income tax return in Sweden, per Skatteverket. The tax is deducted once, at a flat rate, and that closes the matter for the year.
Three routes qualify you for SINK
You qualify for SINK through one of three separate conditions, per Skatteverket. Each route stands on its own; you only need to meet one.
A stay of six months or less. If you plan to be in Sweden for a maximum of six months, you can apply directly. Skatteverket states: "Du kan ansöka om att beskattas enligt SINK om du ska vistas i Sverige högst sex månader."
Daily or cross-border commuting. If you commute into Sweden for work without living there, you qualify under a separate rule, not the six-month one. Skatteverket states: "Även du som dagspendlar till Sverige eller ska beskattas enligt gränsgångarregeln kan ansöka om att beskattas enligt SINK". This route matters if you live in Denmark or Norway and work across the border.
A Swedish pension. If you have limited tax liability and receive a pension from Sweden, you can apply for SINK on that income. Skatteverket states: "Är du begränsat skattskyldig och får pension från Sverige kan du ansöka om att beskattas enligt SINK."
The 2026 rate is 22.5%, falling to 20% in 2027
The Riksdag cut SINK in two steps within a single decision. Per Sveriges Riksdag, the committee text confirms both dates for the cut. "sänks från 25 procent till 22,5 procent av skattepliktig inkomst... fr.o.m. den 1 januari 2026 och till 20 procent fr.o.m. den 1 januari 2027". The rate is not settling at 22.5%. It keeps falling for one more year.
The Riksdag's stated reason was to simplify the tax for those who pay it. It also aimed to bring SINK closer in line with ordinary taxation. Riksdagen's own text states the goal was "att underlätta och förenkla för den skattskyldige och öka neutraliteten i beskattningen mellan IL och SINK."
The change reaches almost 90,000 people. Regeringen's own press release states: "nästan 90 000 utomlands bosatta får sänkt skatt."
SINK covers wages, board fees, and pensions, with a threshold for pensioners
SINK reaches several categories of Swedish-sourced income, per Skatteverket. Employment income is the main category, but it is not the only one.
If you live abroad and sit on the board of a Swedish company, your fees are taxed under SINK. Skatteverket states: "If you live abroad and receive board members' fees from a Swedish business, you pay SINK on your fees". Seafarers with limited tax liability who work on a Swedish-registered vessel are also covered. Skatteverket adds: "Seafarers who have limited tax liability in Sweden, and who work on board a Swedish-registered vessel, can be taxed under the SINK scheme". One caveat on the rate: the Riksdag's cut applies to taxable income "som inte utgör sjöinkomst" — seafarer income is excluded from the 2026 reduction, per the same Riksdag text.
Artists and athletes living abroad pay a related tax called A-SINK instead. Skatteverket states: "Artists and athletes living abroad must pay a type of special income tax for non-residents called 'A-SINK.'"
If you receive a Swedish pension under SINK, part of it is tax-free each month. For income year 2026, Skatteverket sets that threshold at 3,799 kronor: "Fribeloppet för inkomstår 2026 är 3 799 kronor per månad."
You apply for SINK again every income year
You apply for SINK yourself, or your employer applies on your behalf. Skatteverket recommends the e-service. Per Skatteverket: "Du kan själv ansöka om att beskattas enligt SINK eller så kan din arbetsgivare göra det åt dig". Skatteverket adds: "Enklast är att ansöka via vår e-tjänst". A paper application is also available for those who cannot use the e-service.
Approval does not carry over automatically. You must submit a new SINK application for each income year, per Skatteverket.
If you have no approved SINK decision and no preliminary A-tax decision, your employer cannot simply apply a standard rate. Skatteverket's employer guidance requires an elevated deduction instead. It states: "Du ska göra ett så kallat förhöjt skatteavdrag för preliminär A-skatt om din anställda inte har ett beslut om preliminär A-skatt eller SINK".
That elevated deduction is set at 110% of the table amount, per Skatteverket. An unresolved application costs your employer more, not less, until Skatteverket issues a decision. If you are still working through Sweden's identity chain before your first payslip, the Personnummer, ID & BankID section covers what comes before this step.
SINK vs. ordinary taxation: when the flat rate loses
SINK's flat rate beats ordinary taxation for most salary levels, but not always. Ordinary taxation opens deductions that SINK does not offer, and for some earners those deductions close the gap. Whether the flat rate wins for you depends on what ordinary taxation would let you deduct.
To see why, look at what ordinary taxation actually charges. Municipal tax averages 32.38% in 2026, ranging from 28.93% in Österåker to 35.65% in Dorotea, per SCB. State tax adds 20% on income above 643,000 kronor after deductions, per Skatteverket's 2026 amounts table. Members of Svenska kyrkan also pay an average church fee of 1.05%, per Skatteverket. Combined, that reaches roughly 53.4% for an average-municipality church member, and up to about 56.7% in Dorotea. That compares with SINK's flat 22.5%, itself falling to 20% from 2027.
Ordinary taxation also allows deductions SINK does not. Grundavdrag — the basic deduction Skatteverket subtracts from your income before tax — runs from 17,400 to 45,600 kronor in 2026 for those under 66, and higher from age 66, per the same Skatteverket table. A commuting deduction covers costs above 15,000 kronor a year. Jobbskatteavdrag — the earned-income tax credit on salary — applies on top. Choosing SINK is not permanent in the sense of being unreviewable. You can request reassessment of a tax decision up to six years back, per Skatteverket. Skatteverket states: "Du kan begära omprövning upp till sex år bakåt i tiden."
The rate keeps falling, but eligibility does not change
SINK sits at 22.5% today and drops to 20% on 1 January 2027, per the same Riksdag decision that set the 2026 rate. Eligibility still runs through the same three routes: a stay of six months or less, daily or cross-border commuting, or a Swedish pension. The tax stays flat and final either way, with no annual return to file. For some earners, particularly those who could claim large deductions under ordinary taxation, the comparison in this guide is worth running before you apply.
For the fuller picture of what Sweden taxes and when, see the Tax section. If SINK applies to you because you are about to start work in Sweden, Finding Work and Work Rights & A-kassa cover what comes next.
