Tax, customs and pets in 2026 – what newcomers to Sweden pay, declare and bring with them
Last updated 25 September 2026Rules checked every MondayOfficial sourcesSources & methodology →
Your first Swedish payslip raises questions nobody warned you about: why the deduction looks the way it does, whether you should be on SINK, and whether a quarter of your salary could be tax-free. Add a container of furniture and a dog, and the paperwork doubles. Here is how it fits together.
The first number to know this year is 22.5. Since 1 January 2026, SINK – särskild inkomstskatt för utomlands bosatta (the special income tax for people living abroad) – is 22.5 per cent instead of 25, for income paid out after 31 December 2025. According to Skatteverket (the Swedish Tax Agency), it falls to 20 per cent from 1 January 2027. Whether SINK is for you depends on how long you will stay.
Resident or not – the six-month line
Sweden taxes you on where you sleep, not on what your contract says. If you stay here six months or longer in a row, you have obegränsad skattskyldighet (unlimited tax liability) and are taxed like any resident. Skatteverket counts where you have your nightly rest, and short trips home do not break the stay. Stay six months or less and you have limited tax liability, which opens the door to SINK.
| How long you stay | Tax | What you do |
|---|---|---|
| Six months or longer in a row | Ordinary Swedish income tax | Your employer deducts preliminary A-tax |
| Six months or less, or commuting from abroad | SINK – or ordinary tax if you choose it | Apply for SINK or A-tax; your employer can apply for SINK for you |
| At least a year | Ordinary tax, plus folkbokföring (population registration) and a personnummer – see part 3 | Report your move to Skatteverket |
| Less than a year | No folkbokföring | Apply for a samordningsnummer (coordination number); your own application can take up to 10 weeks to reach a case officer |
Source: Skatteverket, read 22 September 2026.
SINK in 2026 – 22.5 per cent and no tax return
Under SINK your employer deducts a flat 22.5 per cent and you do not file a Swedish tax return. The alternative is ordinary taxation under inkomstskattelagen (the Income Tax Act), which gives you grundavdrag (the basic allowance) and jobbskatteavdrag (the in-work tax credit) – but for non-residents only if at least 90 per cent of your earned income for the year comes from Sweden. Anna, here from another EU country on a contract shorter than six months, earns most of her year's income at home and misses that condition. For her, SINK is the simpler choice.
| SINK | Ordinary taxation | |
|---|---|---|
| Rate in 2026 | 22.5 per cent flat | Municipal tax, plus 20 per cent state tax above the threshold |
| Tax return in Sweden | Not needed | Required if your income is 25,042 kronor or more |
| Basic allowance and in-work tax credit | Not included | Included – for non-residents only if 90 per cent of earned income is Swedish |
Source: Skatteverket, read 22 September 2026.
Ordinary income tax and your tax return
As a resident you pay municipal tax – the 2026 average is 32.38 per cent – plus state income tax, which applies to high incomes only. The basic allowance is deducted first.
| Income year 2026 | Amount |
|---|---|
| Average municipal tax rate | 32.38 per cent |
| State income tax | 20 per cent on taxable earned income above 643,000 kronor |
| Basic allowance if you were under 66 at the start of the year | 25,100 kronor at low incomes, at most 45,600, at least 17,400 at high incomes |
| Tax-free annual income | 25,041 kronor – from 25,042 kronor you must file a return |
Source: Skatteverket, read 22 September 2026.
Your employer reports your pay and tax to Skatteverket monthly, normally by the 12th of the following month. You file your inkomstdeklaration (income tax return) each spring for the year before – and check the date: the deadline often quoted is 2 May, but in 2026 it was 4 May.
| Tax return 2026, income year 2025 | Date |
|---|---|
| Approve digitally, without changes, for a chance of a refund in April | By 31 March 2026 |
| Refunds paid | 7–10 April 2026 |
| Last day without an extension | 4 May 2026 |
| Last day with an extension | 1 June 2026 |
Source: Skatteverket, read 22 September 2026.
Income in another country too? Sweden has tax treaties with many countries so that the same income is not taxed twice, and the other country may ask for a hemvistintyg (certificate of residence) from Skatteverket. Starting a business? Applying for F-skatt (the tax registration for businesses) is free.
Expert tax – a quarter of your pay tax-free
Recruited as an expert, researcher or key person? Look into expertskatt (expert tax relief) early. With a positive decision from Forskarskattenämnden (the board that rules on the relief), 25 per cent of your income is tax-exempt and the remaining 75 per cent is taxed as usual, for seven years from the day your stay in Sweden began. The simplest route is salary, which applies whatever your duties or education: for work starting in 2026, at least 88,801 kronor a month – 1.5 times the price base amount of 59,200 kronor.
| Condition | What Forskarskattenämnden requires |
|---|---|
| Citizenship | You must not be a Swedish citizen |
| Earlier stays | No residence or stay in Sweden, normally of six months or more, in the past five calendar years |
| Deadline | Application received within three months of starting work in Sweden |
| Processing time | Normally about two months from a complete application |
Source: Forskarskattenämnden, read 22 September 2026.
Customs – bringing your belongings
Moving from outside the EU, you can bring your flyttsaker (personal belongings) free of customs duty. The conditions below come from a fact sheet by Tullverket (the Swedish customs authority), based on EU Council Regulation 1186/2009. The fact sheet dates from 2010 and Tullverket's current pages could not be checked for this guide, so confirm the details – and the alcohol and tobacco allowances – before you ship. Cars follow their own route, shown below; part 12 covers them in full.
| What you bring | Condition | Who handles it |
|---|---|---|
| Household goods from outside the EU | Normal home outside the EU for at least a year; goods owned and used for at least six months | Tullverket |
| Goods arriving after you | Imported within a year of the day you moved | Tullverket |
| A car from another EU country | Purchase reported for VAT; origin check before registration | Skatteverket in Ludvika; Transportstyrelsen (the Swedish Transport Agency) |
| A car from outside the EU | Declared to customs, duty and VAT paid; origin check | Tullverket; Transportstyrelsen |
Source: Tullverket (fact sheet from 2010) and Transportstyrelsen, read 22 September 2026.
Pets – chip first, then the rabies vaccine
For a dog or cat from another EU country, the order matters, says Jordbruksverket (the Swedish Board of Agriculture). Only people permanently resident in Sweden can get a Swedish EU pet passport, and since 22 April 2026 a chip inserted in Sweden must be approved by Jordbruksverket for the animal to be issued one. Treatment against the fox tapeworm, echinococcus, is not required because it already exists in Sweden, but it is recommended. If your animal comes from outside the EU, call Jordbruksverket before you book.
| Step | Requirement | Timing |
|---|---|---|
| 1 | Microchip | Before the rabies vaccination |
| 2 | Primary rabies vaccination | Once the animal is at least 12 weeks old |
| 3 | Wait before travelling | 21 days after the primary vaccination |
| 4 | EU pet passport, issued by a vet | Before you travel |
Source: Jordbruksverket, read 22 September 2026.
What to do now
| Step | What | When |
|---|---|---|
| 1 | Work out whether you will stay six months or longer in a row | Before your first payday |
| 2 | Apply for SINK or register for A-tax | When you have a job in Sweden |
| 3 | Apply for expert tax relief if you may qualify | Within three months of starting work |
| 4 | Check the customs conditions with Tullverket | Before you ship |
| 5 | Chip and vaccinate your pet; Jordbruksverket answers on 0771-223 223 | Vaccinate at least 21 days before you travel |
| 6 | Ask Skatteupplysningen, the tax information line: 0771-567 567, or +46 8 564 851 60 from abroad | Weekdays 8–16 |
Source: Skatteverket, Forskarskattenämnden, Tullverket and Jordbruksverket, read 22 September 2026.
Official sources
The official pages this guide is based on, read 22 September 2026. Links open the authority’s own website.
- Skatteverket, Belopp och procent inkomstår 2026 · skatteverket.se
- Skatteverket, SINK – särskild inkomstskatt för utomlands bosatta · skatteverket.se
- Skatteverket, Ny i Sverige och ska arbeta / Belopp och procent 2026 · skatteverket.se
- Skatteverket, Dubbelbeskattning · skatteverket.se
- Forskarskattenämnden, Om skattelättnad · forskarskattenamnden.se
- Forskarskattenämnden, Ersättningsnivå · forskarskattenamnden.se
- Forskarskattenämnden, Förutsättningar för skattelättnad · forskarskattenamnden.se
- Forskarskattenämnden, Ansökningsprocessen · forskarskattenamnden.se
- Skatteverket, Datum för deklarationen 2026 · skatteverket.se
- Skatteverket, Flytta till Sverige · skatteverket.se
- Skatteverket, Samordningsnummer · skatteverket.se
- Skatteverket, Lämna arbetsgivardeklaration · skatteverket.se
- Skatteverket, För dig som vill starta företag · skatteverket.se
- Tullverket, Faktablad: Tullfrihet för dig som flyttar till Sverige från ett land utanför EU · tullverket.se
- Jordbruksverket, Reseguide för hundar och katter · jordbruksverket.se
Relocate in Europe provides general information, not legal or financial advice for your individual situation. Check with the authority named above before you act – rules change, and your case may differ.