You may be eligible for tax relief if you have unique skills or a monthly salary that exceedes a certain amount.

Certain researchers, experts/specialists and other key personnel may be eligible for tax relief. The tax relief is means, among other things, that 25% of the salary can exempt from taxation during the first three years of the person’s stay in Sweden. You can apply for tax relief if

  • you have a unique skill which is considered impossible to obtain if recruiting within Sweden (expert/specialist, researcher, other key personnel)

or

  • if your monthly salary is equivalent to twice the price base amount (approx. 114 601 SEK for 2024), regardless of your duties and level of competence.

 

The application must be submitted to the Taxation of Research Workers Board (Forskarskattenämnden) by you and/or your employer within three months of the start of your employment.

More information is available on the Taxation of Research Workers Board’s website: Tax relief for researchers External link, opens in new window.