Immigration news · Sweden · 1 January 2026

Sweden: SINK tax rate (non-residents) falls to 22.5% from 1 January 2026

Since 1 January 2026, the sink tax rate (non-residents) in Sweden is 22.5%, down from 25%. Särskild inkomstskatt för utomlands bosatta (lag 1991:586), Skatteverket.

Before

25%

Now

22.5%

Applies from

1 January 2026

What to do

Check every person in Sweden whose pay, permit or tax relief depends on this level. In Settio the new level applies to each affected case automatically, and anyone below it is flagged with the follow-up tasks.

Informational only. This guide is not legal advice. Always verify requirements with official government sources before acting. Facts checked 1 January 2026. About this information