Tax residence in Sweden for Indian taxpayers

Sweden does not count 183 days: you are subject to unlimited tax liability, on worldwide income, if you actually live in Sweden (bosatt) or stay there on a permanent basis — at least six months in a row, even across two calendar years; regular yearly stays of four to five months can also count. After you leave you remain liable as long as you keep an essential connection with Sweden. India counts your days over its tax year (1 April – 31 March). If both countries treat you as resident, Art. 4(2) of the India–Sweden Convention of 1997 decides, and both countries relieve double tax by credit (Art. 24).

Check your status: India and Sweden

Free, no sign-up, about 3 minutes. Conclusion under Indian income-tax law, compared with the law of Sweden and the tax treaty.

When Sweden treats you as a tax resident

The first test is whether you are resident in Sweden (bosatt): whether Sweden is where you actually live, with your main home there. In practice such people are registered as resident (folkbokförda). The number of days does not decide this — if you moved to Sweden to live there, you are subject to unlimited tax liability from the day you moved.

The second test is a permanent stay (stadigvarande vistelse): under the preparatory works and case law, a stay in Sweden of at least six months in a row, even if it spans two calendar years. Short trips away (holidays, trips home) do not interrupt it. Sweden does not count 183 days in a calendar year.

A stay shorter than six months can also be permanent if it recurs: the courts weigh the length, extent and regularity of the yearly visits. Five months in a row every year is a permanent stay (HFD 2018 ref. 30 I); four months together with other visits is too (HFD 2019 not. 26); about three months together with roughly a month of other visits is not (HFD 2018 ref. 30 II, HFD 2019 not. 27).

The third test applies only to people who used to live in Sweden (bosatt) and left: they remain subject to unlimited tax liability as long as they have an essential connection with Sweden. For Swedish citizens and people who lived in Sweden for at least ten years in total, such a connection is presumed for five years after they leave.

The presumption of an essential connection for five years after leaving applies to Swedish citizens and to people who were resident or stayed permanently in Sweden for at least ten years in total.

Without Swedish citizenship the presumption applies only if you were resident or stayed permanently in Sweden for at least ten years in total. If you do not know, we assume the presumption may apply.

An essential connection is assessed on all the circumstances together. As a rule the greatest weight goes to a former permanent home kept after leaving; family in Sweden, your own business or a holding that gives a significant influence over a Swedish company, citizenship and how long you used to live there also count. A holiday home alone does not, as a rule, create a connection; a long stay abroad weakens it. The presumption applies: it is for you to show that there is no connection.

Whether you «live» in Sweden is decided on the facts (home, move, registration as resident), so the conclusion is probable, not certain.

Sweden is where you actually live (bosatt), so you are subject to unlimited tax liability in Sweden (3 kap. 3 § point 1 IL) and pay tax on your worldwide income (3 kap. 8 § IL) whatever the number of days. In the year you move, unlimited liability runs from the day you settled in Sweden or began a permanent stay; before that, and after you leave (unless an essential connection remains), liability is limited.
You stay in Sweden for at least six months in a row (short trips away do not interrupt the stay) — this is a permanent stay (stadigvarande vistelse), and you are subject to unlimited tax liability in Sweden (3 kap. 3 § point 2 IL), on worldwide income. In the year you move, unlimited liability runs from the day you settled in Sweden or began a permanent stay; before that, and after you leave (unless an essential connection remains), liability is limited.
Every year you regularly stay in Sweden for five months in a row or more. The Supreme Administrative Court of Sweden held such a stay to be permanent (HFD 2018 ref. 30 I), even where the person lives abroad most of the year — so you are probably subject to unlimited tax liability in Sweden (3 kap. 3 § point 2 IL).
Every year you regularly stay in Sweden for about four months in a row and also make other visits. The court held a stay of four months every summer together with other visits of up to three weeks to be permanent (HFD 2019 not. 26), but not three months together with other visits of three to five weeks (HFD 2018 ref. 30 II, HFD 2019 not. 27). The outcome depends on the total extent of your stays: Sweden may treat you as subject to unlimited tax liability.
You left Sweden less than five years ago and the presumption of an essential connection applies to you (Swedish citizenship or at least ten years of residence there). With the ties you have kept, you remain subject to unlimited tax liability in Sweden (3 kap. 3 § point 3, 7 § IL) — on worldwide income.
You left Sweden less than five years ago and the presumption of an essential connection applies to you (3 kap. 7 § IL): until you show that there is no connection, Sweden treats you as subject to unlimited tax liability (3 kap. 3 § point 3 IL).
You used to live in Sweden and have kept an essential connection with it (a home, family, a business or a significant influence over a Swedish company, etc.) — Sweden probably treats you as subject to unlimited tax liability (3 kap. 3 § point 3, 7 § IL). The assessment looks at all the circumstances together, and a long stay abroad weakens the connection.

When you are a nonresident

You do not live in Sweden, do not stay there permanently and have no essential connection as a former resident — you are subject to limited tax liability in Sweden, only on certain Swedish-source income: pay for work in Sweden, Swedish pensions, board fees — SINK 22.5% (20% from 2027); income from Swedish real property — 30%.
You left Sweden less than five years ago and the presumption of an essential connection applies to you (3 kap. 7 § IL). You believe you have kept no ties, but it is for you to prove it: until Skatteverket agrees, you may be treated as subject to unlimited tax liability. If you prove it — limited taxation, only on income from Sweden.
You used to live in Sweden, but the presumption of an essential connection does not apply to you (five years or more have passed, or you have neither Swedish citizenship nor ten years of residence there). Whether you have an essential connection is unclear; without one you are subject to limited tax liability in Sweden, but Skatteverket may assess your ties (home, family, business) differently.
You have not stayed in Sweden for six months in a row, but it is unclear whether Sweden is where you actually live (bosatt). If it is, you are subject to unlimited tax liability whatever the number of days; if not, you are taxed only on income from Sweden. Keep evidence of where your home is and where you are registered as resident.

Where the rules of Sweden clash with Indian tax rules

Collision: a permanent stay in Sweden while India also treats you as resident. Sweden treats you as subject to unlimited tax liability because you stay there on a permanent basis — six months in a row, even across two calendar years, or regular long stays every year. India can treat you as resident for an overlapping Indian tax year — with 182 days in India from 1 April, or 60 days plus 365 days in the four preceding years. Art. 4(2) of the India–Sweden Convention decides: permanent home; with a home in both countries, centre of vital interests; if that cannot be determined, or you have a permanent home in neither, habitual abode; then nationality; then mutual agreement (Art. 26). Double tax is relieved under Art. 24.
Collision: you live in Sweden while India also treats you as resident. If Sweden is where you actually live (bosatt), you are subject to unlimited tax liability there from the day you settle, whatever the number of days. India decides your status for its whole tax year: in the year you move you can still be resident in India with 182 days, or — unless you are an Indian citizen leaving India for employment abroad — with 60 days plus 365 days in the four preceding years. A home in Sweden will usually also be a «permanent home available to you» under the treaty: if your only permanent home is in Sweden, Art. 4(2) points to Sweden; with homes in both countries, the centre of vital interests decides.
Collision: an essential connection with Sweden after moving to India. A former Swedish resident remains subject to unlimited tax liability as long as he or she has an essential connection with Sweden; for Swedish citizens and people who lived there for at least ten years the connection is presumed for five years after leaving. If you have moved to India and are resident here, both countries then tax your worldwide income. Art. 4(2) of the Convention decides: if your only permanent home is in India, you are a resident of India for the treaty, and Sweden may tax only what the Convention allows — including gains on any property you alienate within four years after you ceased to be resident in Sweden (Art. 13(6)); India then deducts the Swedish tax, up to the Indian tax on that income (Art. 24(2)(a)).

What else to know

Which treaty applies: the India–Sweden Convention of 1997. Between India and Sweden the Convention signed at New Delhi on 24 June 1997 applies, as amended by the Protocol signed on 7 February 2013. It has been in force since 25 December 1997 and applies in India from the fiscal year beginning 1 April 1998 and in Sweden to income derived from 1 January 1998 (Art. 30). The MLI does not change its residence or relief articles: Sweden reserved MLI Articles 4 and 5, and as far as the OECD status table shows, the MLI is not yet in effect for this Convention in 2026. Residence — Art. 4(2) (permanent home → centre of vital interests → habitual abode → nationality → mutual agreement); pay — Art. 15(2) (183 days in any twelve-month period commencing or ending in the fiscal year concerned); independent services — Art. 14; gains of former residents — Art. 13(6) (four years); pensions and social security — Art. 18; government service — Art. 19; relief — Art. 24 (credit in both countries); mutual agreement — Art. 26. The Protocol has a most-favoured-nation clause for dividends, interest and royalties; whether and how India applies it has not been checked.
Sweden counts six months in a row; India counts days in its tax year. Sweden has no fixed day count for a calendar or tax year: a stay of at least six months in a row is permanent even if it spans two calendar years, short trips away do not interrupt it, and regular yearly stays of four to five months can also be permanent. India counts your days in India over its tax year (1 April – 31 March): resident with 182 days, or with 60 days plus 365 days in the four preceding years. The two counts rarely match: 190 days in Sweden spread over the year need not be a permanent stay, while five months in a row every summer may be. The 183-day limit for salary in Art. 15(2) of the India–Sweden Convention is counted over any twelve-month period commencing or ending in the fiscal year concerned. Keep a day-by-day record for each of these periods.
Year of moving: Sweden splits the year, India does not. Sweden taxes by calendar year, but unlimited liability runs from the day you settled in Sweden or began a permanent stay until you leave (or for as long as an essential connection remains); for the rest of the year only income from Sweden is taxed. India decides your residential status for the whole tax year (1 April – 31 March) and does not split it. Where both countries treat you as resident for the same period, Art. 4(2) of the Convention decides; if the result still leaves the same income taxed twice, use the mutual agreement procedure (Art. 26).
Working in Sweden while resident in India: the 183-day rule (Art. 15(2)). Pay for work physically performed in Sweden is Swedish-source income; non-residents pay SINK of 22.5% in 2026 (20% from 2027) or, at their option, ordinary taxation. If you are a resident of India under the Convention, Sweden may not tax it if all conditions of Art. 15(2) are met: no more than 183 days in Sweden in any twelve-month period commencing or ending in the fiscal year concerned, an employer not resident in Sweden, and pay not borne by the employer's permanent establishment or fixed base in Sweden (§ 6 a of the SINK Act has a similar exemption). Self-employed: Art. 14 — Sweden may tax the income only if you have a fixed base regularly available in Sweden or stay there 183 days or more in such a twelve-month period. India then deducts the Swedish tax (Art. 24(2)(a)); claim it with Form No. 44 (rule 76 of the Income-tax Rules, 2026).
How India and Sweden relieve double taxation. If India is your state of residence, India deducts from Indian tax the Swedish income tax paid on income that Sweden may tax under the Convention, up to the Indian tax attributable to that income, and may take income exempt in India into account for the rate (Art. 24(2)); claim it with Form No. 44 and proof of the Swedish tax (rule 76 of the Income-tax Rules, 2026). If Sweden is your state of residence, Sweden credits the Indian tax on income that India may tax under the Convention under its rules on credit for foreign tax (Art. 24(3)(a)); income taxable only in India may be counted for the graduated rate (Art. 24(3)(b)). The tax-sparing credit of Art. 24(3)(d)–(e) applied only for the first ten years and is no longer available.
Swedish resident working in India: the six-month rule. If you are subject to unlimited tax liability in Sweden and work as an employee in India for at least six months, Sweden does not tax that pay to the extent it was taxed in India (sexmånadersregeln); after at least a year in one country the pay is exempt even if it was not taxed there for reasons of that country's law or practice (ettårsregeln). Short visits to Sweden do not interrupt the period if they do not exceed six days for each month of work (72 days per year). The one-year rule does not apply to public service (except export of services); neither rule applies to work on ships and certain aircraft. For the self-employed only the Convention applies.
Pensions, social security benefits and government service. Under Art. 18(1) of the India–Sweden Convention, pensions, annuities and payments under the social security legislation arising in one country may be taxed in that country — so Sweden may tax a Swedish pension paid to a resident of India, and India, if it taxes you as resident and ordinarily resident, includes the pension too and deducts the Swedish tax (Art. 24(2)(a)). Salaries and pensions paid by a State or its local authorities for services rendered to it are taxable only in that State, unless you are a resident and national of the other State (Art. 19). Under Swedish domestic law a Swedish pension paid to a non-resident is subject to SINK of 22.5% (20% from 2027), with a tax-free SEK 3,799 a month on State pensions (2026).
Expertskatt: 25% of pay tax-free for foreign experts. Foreigners who have not lived in Sweden in the five previous calendar years and come as experts, researchers or key staff to a Swedish employer pay, by decision of Forskarskattenämnden, no tax on 25% of their pay for up to seven years; the application is due within three months of starting work. From 1 Jan 2027, 30%, admission of Swedish citizens and a six-month application deadline have been proposed — check whether the law has been passed. The relief lowers only Swedish tax: if India remains your state of residence, it taxes your worldwide income and credits only the Swedish tax actually paid (rule 76).
Leaving Sweden: essential connection, the ten-year rule and Art. 13(6). IL has no general exit tax for individuals, but: (1) former residents remain subject to unlimited tax liability as long as they have an essential connection (presumed for five years for Swedish citizens and people with ten years of residence); (2) gains on shares remain taxable in Sweden for ten calendar years after leaving (3 kap. 19 § IL); (3) the India–Sweden Convention lets Sweden tax gains on any property alienated within four years after a former Swedish resident became a resident of India (Art. 13(6)); India then deducts the Swedish tax on those gains (Art. 24(2)(a)). After those four years, gains on property not covered by the earlier paragraphs of Art. 13 are taxable only in India, provided you are subject to tax on them there (Art. 13(5)).
Certificates of residence. Foreign tax authorities and payers usually ask for proof of Indian residence before applying a treaty — for example the 10% limit on Swedish coupon tax on dividends (Art. 10(2)). Apply for an Indian tax residency certificate in Form No. 42 on the e-filing portal; it is issued in Form No. 43 (rule 75 of the Income-tax Rules, 2026). To claim the Convention in India as a resident of Sweden, give the Indian payer a Swedish certificate of residence and the prescribed information (s. 159(8)).
Social security: India–Sweden agreement. Sweden is on EPFO's list of countries with which India's social security agreements operate. An employee posted from India to Sweden can stay in the Indian system with a certificate of coverage from EPFO and avoid Swedish contributions; periods in both countries also count toward pension eligibility. Check the posting limit in the agreement and apply to EPFO before the posting starts.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Convention between the Government of the Kingdom of Sweden and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, with Protocol, signed at New Delhi on 24 June 1997, as amended by the Protocol signed on 7 February 2013. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Sweden

bosatt: actually living in Sweden: makes you subject to unlimited tax liability whatever the number of days (3 kap. 3 § IL)
stadigvarande vistelse: permanent stay: at least six months in a row; short trips away do not interrupt it
väsentlig anknytning: a former resident's essential connection with Sweden; presumed for five years after leaving for Swedish citizens and people with ten years of residence
SINK: special income tax for non-residents: 22.5% in 2026, 20% from 2027
Skatteverket: the Swedish Tax Agency
expertskatt: relief for foreign experts: 25% of pay tax-free for up to seven years

Questions

Which DTAA applies between India and Sweden?

The Convention signed at New Delhi on 24 June 1997, in force since 25 December 1997 and applied in India from the fiscal year beginning 1 April 1998, as amended by the Protocol of 7 February 2013. The tie-breaker is in Art. 4(2): permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement.

Do I become a Swedish tax resident after 183 days?

Sweden counts a permanent stay of at least six months in a row rather than 183 days, even if the stay spans two calendar years; short trips away do not interrupt it. If Sweden is where you actually live (bosatt), the number of days does not matter. For salary, the 183-day limit of Art. 15(2) is counted over any twelve-month period commencing or ending in the fiscal year concerned.

Can Sweden still tax me after I move back to India?

Yes. As long as you keep an essential connection with Sweden it treats you as subject to unlimited tax liability, and the treaty tie-breaker then decides. Under Art. 13(6) of the Convention Sweden may also tax gains on any property you alienate within four years after you ceased to be resident there; India then deducts the Swedish tax (Art. 24(2)(a)).

Sources

Legislation and official guidance

3 kap. 3 § Inkomstskattelag (1999:1229) (IL) — Individuals are subject to unlimited tax liability (on worldwide income) if they: 1) are resident in Sweden (bosatt); 2) stay in Sweden on a permanent basis (stadigvarande vistas); 3) have an essential connection with Sweden (väsentlig anknytning) and previously lived there. The rule does not apply to staff of foreign diplomatic and consular missions, who are subject to limited tax liability under 3 kap. 17 § points 2–4.
Skatteverket — «Skattskyldighet» (limited and unlimited tax liability; updated 30 Jan 2026) — You are bosatt in Sweden if your actual home is in Sweden (and you are then required to be registered as resident — folkbokförd). A permanent stay is a stay in Sweden of at least six months in a row; short breaks, such as trips home, do not interrupt it. After you leave, an essential connection can arise from a home you keep, family, significant assets and the like. Anyone not subject to unlimited tax liability is subject to limited tax liability — only on certain income from Sweden.
3 kap. 7 § IL (essential connection) — A former resident's essential connection is assessed on all the circumstances together: Swedish citizenship; how long the person lived in Sweden; having no permanent residence at a particular place abroad; a stay abroad for study or health reasons; a home in Sweden equipped for year-round living; family in Sweden; business activity in Sweden; economic ties through assets that give, directly or indirectly, a significant influence over a business in Sweden; real property in Sweden; similar circumstances. A Swedish citizen, or a person who has been resident or stayed permanently in Sweden for at least ten years in total, is deemed to have an essential connection for five years after leaving, unless he or she shows otherwise.
3 kap. 8 § IL — People subject to unlimited tax liability pay tax on all their income — from Sweden and from abroad — subject to the exemptions in 3 kap. 9–16 §§ and to tax treaties.
3 kap. 17–18 §§ IL (limited tax liability) — Anyone not subject to unlimited tax liability is subject to limited tax liability — only on certain income from Sweden: pay, pensions and fees within the SINK Act (under IL, if you have opted for ordinary taxation); income from a permanent establishment or real property in Sweden; gains on Swedish real property and Swedish tenant-owner rights; dividends from Swedish economic associations, etc. Royalties from a business with a permanent establishment in Sweden count as income of that establishment. Interest is not on the list.
§§ 5, 6 a, 7 Lag (1991:586) om särskild inkomstskatt för utomlands bosatta (SINK), as amended by SFS 2025:1355 and 2025:1356 — Non-residents pay SINK on Swedish pay for work done in Sweden, pay from the Swedish State, a municipality or a region (wherever the work is done), board fees from Swedish companies, Swedish pensions and certain social benefits. The rate is 22.5% for income received after 31 Dec 2025 and 20% for income received after 31 Dec 2026 (seafarers' income — 15%). Pay from a foreign employer is exempt if you are in Sweden for no more than 183 days in any 12-month period, the employer is not resident in Sweden and the cost is not borne by its permanent establishment in Sweden (6 a §). The 6 a § exemption does not apply to hired-out labour working under the control and direction of a user in Sweden (a business taxable in Sweden, the Swedish state, a municipality or a region) (6 a § second paragraph), except for work in Sweden of at most 15 consecutive days and at most 45 days in a calendar year (6 b §).
Skatteverket — «SINK – särskild inkomstskatt för utomlands bosatta» (updated 30 Sep 2026) — SINK — 22.5% in 2026, 20% from 1 Jan 2027; no tax return is needed. Instead of SINK you can opt each year for ordinary taxation under IL: average municipal tax and State tax, deduction of expenses, mandatory return; the basic allowance applies if at least 90% of your earned income is taxed in Sweden. For State pensions there is a tax-free amount of SEK 3,799 a month (2026).
Convention between the Government of the Kingdom of Sweden and the Government of the Republic of India (New Delhi, 24 Jun 1997), as amended by the Protocol of 7 Feb 2013 — English text annexed to Lag (1997:918) — Signed at New Delhi on 24 Jun 1997; in force 25 Dec 1997; effective in Sweden for income derived on or after 1 Jan 1998 and in India for income of fiscal years beginning on or after 1 Apr 1998 (Art. 30(3)); the 1988 Convention was terminated (Art. 30(4)). Swedish, Hindi and English texts are equally authentic; the English text prevails in case of divergence. Amending Protocol signed on 7 Feb 2013 (consolidated by Lag (2013:373)).
Art. 4(2) India–Sweden Convention (1997) — Dual-resident individual: deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, a resident of the State with which his personal and economic relations are closer (centre of vital interests); if that State cannot be determined, or if he has no permanent home available to him in either State, a resident only of the State in which he has an habitual abode; if he has an habitual abode in both States or in neither, a resident only of the State of which he is a national; if he is a national of both States or of neither, the competent authorities settle the question by mutual agreement (procedure in Art. 26).
Income-tax Act, 2025, s. 159 — The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)).
Income-tax Act, 2025, s. 6(1)–(2) — Residential status is determined for each tax year. An individual is resident in India in a tax year if in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four years preceding it.
Art. 15(2) India–Sweden Convention (1997) — Remuneration of a resident of one State for employment exercised in the other State is taxable only in the first State if (a) the employee is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned, (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) it is not borne by a permanent establishment or fixed base which the employer has in the other State.
Art. 24 India–Sweden Convention (1997) (elimination of double taxation) — (2) India: (a) deducts from the Indian tax of its resident the Swedish income tax paid on income that Sweden may tax under the Convention, not exceeding the Indian tax attributable to that income; (b) income exempt from tax in India under the Convention may be taken into account in computing the tax on the remaining income. (3) Sweden: (a) credits the Indian tax on income that India may tax under the Convention, under the provisions of Swedish law on credit for foreign tax; (b) income taxable only in India may be taken into account for the graduated rate of Swedish tax. The tax-sparing credit of Art. 24(3)(d)–(e) applied only for the first ten years.
Income-tax Act, 2025, s. 6(3), (6) — The 60-day test does not apply to an Indian citizen who leaves India in the tax year as a member of the crew of an Indian ship or for employment outside India; only the 182-day test applies. Days of crew on a voyage are counted as prescribed.
Art. 13(4)–(6) India–Sweden Convention (1997) — Gains from shares of a company whose property consists principally of immovable property in a State may be taxed in that State (para. 4). Gains from other property are taxable only in the State of residence of the alienator, provided he is subject to tax on the gain there; otherwise the other State may tax them (para. 5). An individual who was a resident of one State and has become a resident of the other State may be taxed in the first State on gains from any property alienated within four years after he ceased to be its resident (para. 6).
Art. 26 India–Sweden Convention (1997) (mutual agreement procedure) — A person who considers that the actions of one or both States result or will result in taxation not in accordance with the Convention may present the case to the competent authority of his State of residence; dual residence of an individual under Art. 4(2)(d) is settled by the competent authorities under this procedure.
Art. 14(1) India–Sweden Convention (1997) — Income of a resident of one State from professional services or other independent activities may be taxed in the other State only if he has a fixed base regularly available to him there, or if he stays there for a period or periods of 183 days or more in any twelve-month period commencing or ending in the fiscal year concerned.
Income-tax Rules, 2026, rule 76; Forms No. 44 and 45 — A resident gets credit for foreign tax in the tax year in which the income is taxed in India; credit is the lower of the Indian tax on that income and the foreign tax, per source and per country; not against interest, fees or penalties; disputed foreign tax only after settlement (Form No. 45, within 6 months of the month of settlement). Form No. 44 with a certificate of income and tax and proof of payment, within 12 months from the end of the tax year if the return was filed on time; accountant verification if foreign tax is ₹1,00,000 or more. Conversion at the TT buying rate.
3 kap. 9–13 §§ IL (six-month rule and one-year rule) — A Swedish resident who stays abroad for at least six months because of employment pays no Swedish tax on that pay to the extent it was taxed in the country of work (unless contrary to that country's law or a treaty); after a stay of at least one year in one country — even if it was not taxed there because of law, administrative practice or an agreement that is not a tax treaty. The one-year rule does not apply to work for the State, regions, municipalities and parishes of the Church of Sweden (except export of services) or to Members of the European Parliament; neither rule applies to work on Swedish, Danish and Norwegian aircraft or on ships (with a separate exception for foreign ocean-going ships). Short visits to Sweden (holiday, business trips) do not interrupt the period if they do not exceed six days for each full month of work or 72 days per year of work.
Arts. 18–19 India–Sweden Convention (1997) — Pensions, annuities and payments under the social security legislation arising in a State may be taxed in that State (Art. 18(1)); the State of residence may tax them as well. Salaries paid by a State, a political subdivision or a local authority for services rendered to it, and pensions paid by them, are taxable only in that State, unless the recipient is a resident and national of the other State (with the further conditions of Art. 19(1)–(2)).
Income-tax Act, 2025, s. 5 — A resident is taxed on income received or deemed received in India, accruing or arising (or deemed to) in India, and accruing or arising outside India; for a not ordinarily resident, income accruing outside India is included only if it is from a business controlled in or a profession set up in India. A non-resident is taxed only on income received or deemed received in India, or accruing or arising (or deemed to) in India.
11 kap. 22–23 §§ IL (expertskatt); bill referred to the Council on Legislation «Skatteincitament för forskning och utveckling» (June 2026) — Foreign experts, researchers and other key staff — non-Swedish citizens who have not been resident or stayed permanently in Sweden in the five preceding calendar years and intend to stay no more than seven years — pay, by decision of Forskarskattenämnden, no tax on 25% of their pay for up to seven years; the employer must be Swedish or have a permanent establishment in Sweden; the application is due within three months of starting work. Proposed from 1 Jan 2027 (for work starting after 31 Dec 2026): 30%, admission of Swedish citizens, 84 months that can be split, seven years without residence in Sweden, application deadline six months. Enactment not verified as of 10 Nov 2026.
3 kap. 19 § IL (ten-year rule) — A person with limited tax liability pays tax on gains from the sale of shares (delägarrätter), interests in Swedish partnerships and the like if in the year of the sale or in any of the ten preceding calendar years he or she lived or stayed permanently in Sweden. Shares in foreign companies are covered only if acquired during a period of unlimited tax liability.
Income-tax Rules, 2026, rule 75(3); Form No. 42 (application) and Form No. 43 (certificate) — Application for a certificate of residence for the purposes of an agreement under s. 159(1)–(2), filed on the e-filing portal (replaces Form 10FA): period for which the certificate is needed, basis of the residential status claimed, address in that period, supporting documents; the certificate is issued in Form No. 43.
Art. 10(2) India–Sweden Convention (1997) — Dividends paid by a company resident in one State to a resident of the other State may also be taxed in the first State, but the tax so charged may not exceed 10% of the gross amount of the dividends. The Protocol contains a most-favoured-nation clause for Arts. 10–12 (a lower rate or narrower scope later agreed by India with an OECD member).
EPFO — International Workers: Social Security Agreements — India's social security agreements operate with Belgium, Germany, Switzerland, Luxembourg, France, Denmark, Korea, the Netherlands, Hungary, Finland, Sweden, the Czech Republic, Norway, Austria, Canada, Australia, Japan, Portugal, Brazil and Quebec. EPFO issues a certificate of coverage to employees posted to those countries, so they avoid contributing in the host country; periods count toward pension eligibility.
Skatteverket — «Belopp och procent – inkomstår 2026» — 2026: State income tax — 20% on taxable earned income above SEK 643,000; average municipal tax rate — 32.38%; tax on capital income — 30%; SINK — 22.5%; price base amount (prisbasbelopp) — SEK 59,200.
45 kap. 33 §, 46 kap. 18 § IL — 22/30 of a gain on the sale of a home (a private dwelling house or a tenant-owner right) in Sweden is taxable, i.e. effectively 22% at the 30% capital income tax rate.
Art. 4(2)(a) of the India–Sweden Convention (1997) — An individual resident of both States is deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he is deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) of the India–Sweden Convention (1997) — If the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he is deemed to be a resident only of the State in which he has an habitual abode.
Art. 4(2)(c), (d) of the India–Sweden Convention (1997) — If he has an habitual abode in both States or in neither of them, he is deemed to be a resident only of the State of which he is a national (c); if he is a national of both States or of neither of them, the competent authorities settle the question by mutual agreement (d; procedure in Art. 26).

Case law

Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 6034-17 (HFD 2018 ref. 30 I), 30/05/2018 — A person who, after moving to Portugal, planned to spend five consecutive months (May to September) in Sweden every year, plus Christmas and two short trips (182 days in Sweden and 183 in Portugal in total), stays in Sweden on a permanent basis and is subject to unlimited tax liability: a regular five-month stay is enough even if you spend most of the year abroad.
Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 6736-17 (HFD 2018 ref. 30 II), 30/05/2018 — A married couple who, after moving to Portugal, planned to spend June to August (about three months) in Sweden every year and to make irregular visits of about 30 more days in total do not stay in Sweden on a permanent basis. Stays shorter than six months are judged by their length, extent and regularity; six months in a row or more is, as a rule, a permanent stay.
Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 236-19 (HFD 2019 not. 26), 30/10/2019 — A woman living in Portugal who planned to spend about four summer months (mid-May to mid-September) in Sweden every year and to make irregular visits of up to three more weeks in total stays in Sweden on a permanent basis: four months alone would not be enough, but together with the other visits the stay is extensive enough to be permanent.
Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 2659-19 (HFD 2019 not. 27), 30/10/2019 — A woman living in Portugal who planned to spend three summer months, three weeks at Easter and up to two more weeks of irregular visits in Sweden every year does not stay in Sweden on a permanent basis: the total extent of the stays is not enough.
Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 6452-23 (HFD 2024 not. 19), 25/03/2024 — A Swedish citizen who left in 2017 (his wife in 2020) and kept the couple's tenant-owned flat — the former permanent home, which the couple now uses for holidays — and shares in other real property had an essential connection with Sweden in 2023 and 2024. A former permanent home kept after leaving usually weighs most.
Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 5346-19, 08/06/2020 — A married couple of Swedish citizens who sold their permanent home and, shortly before moving to Portugal, bought a flat they had never lived in and planned to use for holidays had no essential connection with Sweden: a holiday home alone does not, as a rule, create such a connection.
Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 3479-18 (HFD 2019 ref. 12), 20/03/2019 — A married couple of Swedish citizens who left in 2004 and lived in Switzerland had no essential connection with Sweden after moving to the Bahamas: the husband's significant influence over a Swedish business (a controlling stake in a Swiss group, acquired after 2010) was outweighed by the length of the stay abroad; holiday homes and forest in Sweden carry little weight.
Högsta förvaltningsdomstolen (HFD, Supreme Administrative Court of Sweden), 1562-20 (HFD 2020 not. 44), 22/10/2020 — A Swedish citizen who, through a holding company, indirectly held 18.3% of a Swedish operating company he had founded while living in Sweden, and kept a holiday home, had an essential connection with Sweden after moving to another EU State and was subject to unlimited tax liability; his reliance on free movement within the EU was rejected.

Updated 10/11/2026. The result is for information only and is not tax or legal advice. Tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes. Consult a qualified adviser before making decisions.

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