If you live abroad but earn income from Sweden, you may be subject to SINK tax, Sweden’s special income tax regime for non-residents. For international founders, remote workers, board members, and short-term assignees, understanding SINK is essential to avoid incorrect tax withholding, double taxation, or unnecessary reporting obligations.
This guide explains how SINK works in Sweden in 2026, what changed from 1 January 2026, when SINK applies, when A-skatt applies instead, and how non-residents can handle Swedish tax obligations efficiently with professional support.
What is SINK in Sweden?
SINK (Special Income Tax for Non-Residents) applies to individuals who have limited tax liability in Sweden and receive Swedish-source income.
SINK is typically used when:
you live abroad and work in Sweden for less than six months
you receive board fees from a Swedish company
you receive a Swedish pension while living abroad
you are a non-resident working temporarily in Sweden
Under SINK, tax is withheld at a flat rate, and the taxpayer does not file a Swedish income tax return.
SINK tax rate changes from 2026
Important changes apply from 1 January 2026:
SINK tax rate reduced from 25% to 22.5% for income received after 31 December 2025
A further reduction to 20% from 1 January 2027 has already been decided
For international professionals and founders, this makes SINK more attractive compared to ordinary Swedish income taxation, especially for short-term or project-based work.
Who can apply for SINK in Sweden?
You can apply for SINK if you:
have limited tax liability in Sweden
will stay in Sweden for a maximum of six months
live abroad but earn Swedish-source income
A stay is counted when you have your daily rest in Sweden. Cross-border commuters may also qualify.
If you stay in Sweden for six months or longer, you are normally taxed under preliminary A-tax instead of SINK.
Common situations where SINK applies in Sweden
Remote or temporary work in Sweden
If you are employed by a Swedish company or temporarily working in Sweden while living abroad, SINK is often the correct tax regime.
Board of directors’ fees
Non-resident board members of Swedish companies are subject to SINK regardless of where the work is performed.
Income from a foreign employer
If you work in Sweden for a foreign employer without a permanent establishment in Sweden, the 183-day rule may apply. In some cases, this means no Swedish tax. The rule does not apply to hired-out labour, which must be assessed carefully.
Swedish pensions paid abroad
Non-residents receiving pensions from Sweden can apply for SINK on pension income, with a monthly tax-free threshold.
How much tax do you pay under SINK?
In 2026, SINK tax is:
22.5% of taxable income
withheld directly by the payer
If you are taxed under SINK:
no deductions are allowed
no Swedish income tax return is required
the tax withheld is final
For pensions, part of the income is tax-free. In 2026, the tax-free amount is SEK 3,799 per month. Only income exceeding this amount is taxed.
How to apply for SINK in Sweden
Although the Swedish Tax Agency offers a self-service option for SINK applications, international clients often face delays due to missing information, coordination number issues, or uncertainty around the correct tax regime.
For non-residents, the most reliable approach is to have the SINK application handled professionally.
SINK applications via 1Office Sweden
1Office Sweden manages SINK applications and renewals end-to-end for non-resident individuals and their employers. The service includes:
assessment of whether SINK or A-skatt applies
preparation and submission of the SINK application
coordination with the Swedish Tax Agency
support with coordination numbers and identity verification steps
annual reapplication to ensure correct taxation each income year
This approach removes the need to navigate Swedish-language systems or risk incorrect tax withholding.
Paper applications remain possible, but they often result in longer processing times and are more likely to require follow-up. Professional handling helps ensure the application is submitted correctly the first time.
Because SINK approval is issued per income year, ongoing support is particularly important for international clients with recurring Swedish income.
When SINK does not apply: A-Skatt instead
If you:
stay in Sweden for six months or more
want to claim deductions
have most of your annual income from Sweden
you may need or choose to be taxed under the Income Tax Act (A-skatt) instead of SINK.
Under A-skatt:
tax is calculated progressively
Swedish income tax returns are mandatory
deductions may be available
a preliminary A-tax decision is issued
Choosing between SINK and A-skatt requires careful assessment, especially for founders, consultants, and executives with mixed income sources.
Changing between SINK and A-Skatt
You can request a review of your tax decision:
if you were taxed under SINK and want A-skatt
or vice versa
Reassessments can be requested up to six years after the end of the tax year, allowing retroactive correction if the original taxation was not optimal.
Why international clients use professional SINK support
For non-residents, Swedish tax compliance often involves:
language and system barriers
uncertainty around tax liability status
coordination numbers and identity checks
interaction between Swedish and foreign tax rules
employer obligations and correct withholding
Errors can result in incorrect tax deductions, delays, or unnecessary double taxation.
SINK and A-Skatt services by 1Office Sweden
1Office Sweden supports international founders, remote workers, and non-resident professionals with Swedish tax compliance, including:
SINK applications and renewals
A-skatt registrations and preliminary tax decisions
coordination number guidance
employer support for correct tax withholding
ongoing tax compliance for non-residents
Whether you work in Sweden temporarily, sit on a Swedish board, or operate remotely through a Swedish entity, 1Office ensures the correct tax regime is applied from the start.
If you are unsure whether SINK or A-skatt applies to your situation, it is strongly recommended to clarify this before income is paid.
SINK tax in Sweden FAQ
Do I need to file a tax return under SINK?
No. Tax withheld under SINK is final, and no Swedish income tax return is required.
Can my employer apply for SINK on my behalf?
Yes. Employers often handle the application to ensure correct tax withholding.
Is SINK always better than A-skatt?
Not always. SINK offers simplicity, but A-skatt may be more beneficial if deductions apply or income is higher.
Does SINK apply to remote work outside Sweden?
In some cases, such as board fees, yes. Other situations require careful assessment.
Can 1Office handle SINK applications for international clients?
Yes. 1Office Sweden manages SINK and A-skatt processes for non-resident clients end-to-end.
