Do you live in another Nordic country and receive pension from Sweden?

This information is addressed to you if you are resident in another Nordic country and receive pension from Sweden. It deals only with assessment of your pension income.

Tax in Sweden

You must pay tax in Sweden on the Swedish pension. This applies irrespective of whether you receive your pension from previous public sector employment or from a private sector employer. It makes no difference whether you have your pension paid by the Swedish Insurance Office or from some other source in Sweden.

What tax you pay depends on whether you have unlimited or limited tax liability.

Unlimited tax liability

If you have moved from Sweden and still have an essential connection with Sweden or are here to such an extent that you can be regarded as having a habitual abode here you have unlimited tax liability. In that case you pay tax on your pension under the ordinary rules. You must then submit Inkomstdeklaration 1 [Personal Tax Return 1]

Limited tax liability

If you have limited tax liability you pay special income tax for non-residents (SINK) on your pension. This is a tax of 25 per cent and you need not file a tax return with your pension income. Whoever pays the pension in Sweden makes a deduction for the tax before the pension is paid out to you. If you receive guarantee pension, old-age pension or certain other pensions from the social insurance system a part of the pension is tax-free. The tax-free amount amounts to SEK 3 054 per month in 2021 (2020: 23 035 SEK). You apply to the Swedish Tax Agency for SINK. If you do not have a Swedish co-ordination number or personal identity number you will receive a co-ordination number in connection with the decision on SINK-tax.

Taxation in the country of residence

Your pension can also be taxable in your country of residence. In the event that you are subject to taxation in Sweden and your country of residence, it is your country of residence that clears any double taxation. Thus you should always declare your foreign income in your income-tax return.

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