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Tax card

What is a tax card?

The tax card shows whether it is you yourself or your employer who has to pay in the tax. Swedish employers and foreign employers who have a fixed place of business in Sweden have a duty to deduct and pay in preliminary tax for employees in Sweden. Employers who do not have a permanent establishment in Sweden have no such liability. In such cases the employee has himself to attend to the tax payments. Self-employed persons also pay in their tax themselves.

A-tax [preliminary tax paid by wage earners]

If you are employed and have a Swedish employer or a foreign employer with a permanent establishment in Sweden you have to pay A-tax. The employer makes a tax deduction from the salary and pays social security charges (employer's contributions). Pensioners also normally pay A-tax.

SA-tax (special A-tax)

If you have a foreign employer who does not have a fixed place of business in Sweden you have yourself to pay in tax in the form of SA-tax every month. If you are covered by Swedish social insurance you may agree with your employer also to pay in your own social security contributions. Partners in partnerships also pay tax and self-employed person's contributions on their share of the partnership's profit in the form of SA-tax. If you become liable to tax on income from capital and in Sweden and the payer does not withhold any tax on this income you have to pay these taxes in the form of SA-tax.

F-tax [tax paid as self-employed person]

Entrepreneurs who carry on business activity as a one-man business usually have an F-tax card. This means that the entrepreneur himself has to pay his taxes and social security contributions (self-employed person's contributions) every month.

Irrespective of whether you pay A-tax, SA-tax or F-tax, the tax that you or your employer pay continuously throughout the year should as far as possible agree with your calculated final tax. You cannot decide yourself to pay in the tax in arrears.

How do you get a tax card?

An A-tax card is normally sent out only on request. The reason for this is that the overwhelming majority of those who pay out salary or remunerations receive information regarding the employees' form of tax direct from the Swedish Tax Agency. If you still need an A-tax card you can order one from the Swedish Tax Agency.

You should use form SKV 4314, Preliminär självdeklaration [Preliminary personal tax return], to furnish the Swedish Tax Agency with the particulars that will enable the Agency to levy SA-tax and calculate how much tax you should pay each month. The form may be found on skatteverket.se.

Application to pay F-tax is made on form SKV 4620 or SKV 4632, Skatte- och avgiftsanmälan [Registration for tax and social security contributions]. The form may be found on skatteverket.se.

Payroll withholding tax on work performed in another Nordic country, and transfer of tax (the Nordic treaty on payment and transfer of tax)

If you work for an employer in your country of residence but are going to perform work in another Nordic country, you or your employer must submit either form NT 1 or form NT 2 to the tax office where your employer is resident. This will ensure that your tax is deducted in the correct country. If you are liable to tax in your country of residence (i.e. if you stay for less than 183 days in the country of work), you should complete form NT 1. If you are liable to tax in the country of work, you should complete form NT 2. This applies if you stay there for more than 183 days, if your employer has a permanent establishment there, and (in some countries) if you are hired-out personnel.

In certain cases the Nordic treaty on payment and transfer of tax allows the tax authorities to transfer tax between countries. If tax has been withheld from your income from employment in one Nordic country and the same income proves to be taxable in another Nordic country, the tax that has been withheld can be transferred to the country in which the tax is payable. Any tax transferred pursuant to this treaty is always deemed to have been paid on time, so you will not be charged interest etc. on the amount transferred. However, if the amount paid is insufficient to cover the tax payable to the other country, you yourself will have to pay the excess tax, plus any interest due on that amount.

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