Free tool
Expert tax calculator
Check the salary route for Sweden's 25% expert tax relief and estimate what it saves each year.
About 32% on average. It depends on where the employee lives.
A rough estimate, not tax advice. It assumes the whole tax-free part would otherwise be taxed at your municipal rate plus 20% national tax, and employer contributions of 31.42%. Figures as of 1 October 2026. Forskarskattenämnden decides each case: conditions for tax relief. Nothing you type is sent anywhere.
Settio puts the three-month deadline in every new hire's plan.
Start free trialInformational only. This guide is not legal advice. Always verify requirements with official government sources before acting. Facts checked 1 October 2026. About this information
The rules in full: expert tax in Sweden 2026
What the relief is
Foreign experts, researchers and other key people can have 25% of their pay exempt from income tax for 7 years from the start of their stay. When the person is covered by Swedish social insurance, no employer contributions are paid on the tax-free share either.
The salary route and the expert route
The salary route needs monthly pay above 1.5 times the price base amount for the year the work starts: more than 88 800 kr for 2026. Below that, the relief can still be granted to an expert, researcher or key person after an assessment of the job's requirements, its importance to the company and the person's education and experience.
Three months and five calendar years
The application must reach Forskarskattenämnden within three months of starting work in Sweden, and the person must not have lived or regularly stayed in Sweden in the five calendar years before the year the work starts.
Sources
FAQ
Expert tax, explained
What salary qualifies for expert tax in Sweden in 2026?
Monthly pay must be more than 1.5 times the price base amount: more than 88 800 kr for work starting in 2026. Below that, the expertise route may still apply.
How much does the expert tax relief save?
25% of the pay is free of income tax for 7 years from the start of the stay, and no employer contributions are paid on that share when the person is covered by Swedish social insurance. The calculator estimates the amount for a given salary.
When must the expert tax application be made?
The application must reach Forskarskattenämnden within three months of the day the work in Sweden starts.
Who can't get the relief?
Someone who lived in Sweden, or stayed here regularly, in any of the five calendar years before the year the work starts.
Will the level change in 2027?
Yes. For work starting in 2027 the pay must exceed 89 400 kr a month (1.5 times the 2027 price base amount of 59,600 SEK).
Does this calculator store what I type?
No. The estimate runs in your browser; nothing is sent to Settio.