Tax residence in Sweden for Singapore 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. Singapore decides your status for the calendar year, with 183 days of presence or employment. If both countries treat you as resident, the Singapore–Sweden Convention of 1968 decides (Art. II(1)(g)(ii)) — without a nationality step — and both countries relieve double tax by credit (Art. XIX).

Check your status: Singapore and Sweden

Free, no sign-up, about 3 minutes. Conclusion under Singapore's Income Tax Act 1947, compared with the law of Sweden and the tax treaty (DTA).

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 non-resident

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 Singapore tax rules

Collision: a permanent stay in Sweden while Singapore 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. Singapore can treat you as resident for the same calendar year — with 183 days in Singapore, as a citizen or Permanent Resident who normally resides there, or under IRAS's two- or three-year rules. Art. II(1)(g)(ii) of the Convention decides: permanent home; with a home in both countries, the State of closest personal and economic relations; if that cannot be determined, or you have a permanent home in neither, habitual abode; then mutual agreement (Art. XXII) — there is no nationality step. Double tax is relieved under Art. XIX.
Collision: you live in Sweden while Singapore 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. Singapore decides your status for the whole calendar year: in the year you move you can still be resident in Singapore with 183 days there, as a citizen or Permanent Resident until you have in fact moved abroad, or under IRAS's two- or three-year rules. A home in Sweden will usually also be a «permanent home available to you» under the Convention: if your only permanent home is in Sweden, Art. II(1)(g)(ii) points to Sweden; with homes in both countries, the State of closest personal and economic relations decides.
Collision: an essential connection with Sweden after moving to Singapore. 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 Singapore and are resident here, both countries treat you as resident. Art. II(1)(g)(ii) of the Convention decides: if your only permanent home is in Singapore, you are a resident of Singapore for the Convention, and Sweden may tax only what the Convention allows. The Convention has no rule for former residents: gains on capital assets other than Swedish immovable property, permanent-establishment property and holdings of 25% or more in property companies are then taxable only in Singapore (Art. X(3)–(4)), and Singapore does not tax gains on shares unless the sale amounts to trading.

What else to know

Which treaty applies: the Singapore–Sweden Convention of 1968. Between Singapore and Sweden the Convention signed at Singapore on 17 June 1968 applies, as amended by the Protocol of 28 September 1983 and Exchanges of Notes; it has been in force since 14 February 1969, and in Sweden it applies as Lag (1991:1886). The MLI does not modify it. It uses the old numbering: residence — Art. II(1)(g)(ii) (permanent home → closest personal and economic relations → habitual abode → mutual agreement; no nationality step); employment and professions — Arts. XII and XV (183 days in the fiscal year, services for a person resident in your State, income subject to tax there); dividends, interest, royalties — Arts. VII–IX; gains — Art. X; government service — Art. XIII; pensions and social security — Art. XIV (the paying State may tax); limitation of relief to income remitted to Singapore — Art. XVIIIA; relief — Art. XIX (credit in both countries); mutual agreement — Art. XXII (no time limit).
Sweden counts six months in a row; Singapore counts days in the calendar 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. Singapore decides residence for the calendar year and counts days of physical presence or employment in Singapore: 183 days make you resident; citizens and Permanent Residents who normally reside in Singapore are resident regardless of days. The two tests rarely match: five months in Sweden every summer may be a permanent stay there while the rest of the year makes you resident in Singapore. The 183-day limit in Art. XV(1) of the Convention is counted in the Swedish fiscal year. Keep a day-by-day record.
Year of moving: Sweden splits the year, Singapore 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. Singapore decides your status for the whole calendar year and does not split it. Where both countries treat you as resident for the same period, Art. II(1)(g)(ii) of the Convention decides; if the same income is still taxed twice, use the mutual agreement procedure (Art. XXII).
Working in Sweden while resident in Singapore: four conditions for exemption (Art. XV(1)). 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. Under Swedish law pay from a foreign employer is exempt if you are in Sweden no more than 183 days in any 12-month period and the cost is not borne by the employer's permanent establishment in Sweden (§ 6 a of the SINK Act). Under the Convention a resident of Singapore is exempt from Swedish tax if all conditions of Art. XV(1) are met: no more than 183 days in Sweden in the fiscal year, services performed for or on behalf of a person resident in Singapore, the pay subject to Singapore tax, and not directly deductible by a permanent establishment in Sweden — the same applies to the self-employed. Check the third condition: Singapore taxes income from work done abroad only exceptionally (foreign-sourced income received by a resident individual is exempt, s. 13(7A)). Where Singapore does tax the pay, it credits the Swedish tax (Art. XIX(2)).
How Singapore and Sweden relieve double taxation. If Singapore is your state of residence, Swedish tax on income from sources in Sweden is credited against Singapore tax on that income, subject to Singapore law (Art. XIX(2)) — but Singapore exempts most foreign-sourced income of resident individuals (s. 13(7A)), so the Swedish tax usually simply stays. Where the Convention exempts Swedish-source income or reduces Swedish tax on it and Singapore taxes that income only when remitted, the Swedish relief applies only to the amount remitted to or received in Singapore (Art. XVIIIA). If Sweden is your state of residence, Sweden credits the Singapore tax on income from sources in Singapore, up to the Swedish tax appropriate to that income (Art. XIX(3)).
Swedish resident working in Singapore: the six-month rule. If you are subject to unlimited tax liability in Sweden and work as an employee in Singapore for at least six months, Sweden does not tax that pay to the extent it was taxed in Singapore (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. Singapore taxes pay for work done in Singapore; under Art. XV(2) it is exempt there only for no more than 183 days in the year of assessment, for services for a person resident in Sweden, with the pay subject to Swedish tax.
Pensions, social security benefits and government service. Under Art. XIV of the Convention any pension or annuity from sources in one country paid to a resident of the other may be taxed in the paying country, and «pension» includes payments under a public social security system — so Sweden may tax a Swedish pension of a Singapore resident; under Swedish law it is subject to SINK of 22.5% (20% from 2027), with a tax-free SEK 3,799 a month on State pensions (2026). Received in Singapore by a resident individual, a foreign pension is generally exempt (s. 13(7A)). Pay and pensions from a Government (including local authorities) for governmental functions are exempt in the other country, unless the recipient is a resident of that other country who is not a citizen of the paying country (Art. XIII).
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; it does not change how Singapore treats you.
Leaving Sweden for Singapore: essential connection, the ten-year rule and Art. X. 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). The Singapore–Sweden Convention has no rule for former residents: if you become a resident of Singapore under it, gains on capital assets other than Swedish immovable property, permanent-establishment property and holdings of 25% or more in property companies are taxable only in Singapore (Art. X(3)–(4)) — and Singapore does not tax such gains unless the sale amounts to trading.
Certificates of residence. Swedish payers and Skatteverket usually ask for proof of Singapore residence before applying the Convention — for example the 15% limit on coupon tax on dividends (Art. VII(1)). Apply for a Certificate of Residence through IRAS's online application (processing takes 2–3 weeks). To claim the Convention in Singapore as a resident of Sweden — the exemption of pay for short work (Art. XV(2)) or a treaty rate on payments from Singapore — give IRAS or the Singapore payer a Swedish certificate of residence.

How dual residence is resolved

If both countries treat you as a resident, Art. II(1)(g)(ii) of the treaty applies: Convention between the Government of the Republic of Singapore and the Government of the Kingdom of Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital, signed at Singapore on 17 June 1968, as amended by the Protocol of 28 September 1983 and the Exchanges of Notes of 1976, 1981, 1985 and 1991 (Sweden: Lag (1991:1886) om dubbelbeskattningsavtal mellan Sverige och Singapore). 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 DTA applies between Singapore and Sweden?

The Convention signed at Singapore on 17 June 1968, in force since 14 February 1969, as amended by the Protocol of 28 September 1983 and Exchanges of Notes; in Sweden it applies as Lag (1991:1886). The MLI does not modify it. The tie-breaker (Art. II(1)(g)(ii)) looks at permanent home, closest personal and economic relations and habitual abode, then mutual agreement.

Does Sweden tax my pay for a short assignment if I remain resident in Singapore?

Under Art. XV(1) it does not if you are in Sweden no more than 183 days in the fiscal year, work for a person resident in Singapore, the pay is subject to Singapore tax and it is not deducted by a Swedish permanent establishment. As Singapore generally exempts pay for work abroad, the third condition needs checking; Swedish law also exempts pay from a foreign employer for up to 183 days in 12 months.

Can Sweden still tax me after I move to Singapore?

As long as you keep an essential connection with Sweden it treats you as subject to unlimited tax liability, and the Convention then decides. The Convention has no rule for former residents: for a Singapore resident under it, gains on assets other than Swedish real property, permanent-establishment property and large holdings in property companies are taxable only in Singapore (Art. X(3)–(4)).

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 Republic of Singapore and the Government of the Kingdom of Sweden (Singapore, 17 June 1968), as amended by the Protocol of 28 September 1983 and the Exchanges of Notes of 1976, 1981, 1985 and 1991 — IRAS text — Signed in English only; in force since 14 February 1969 (Art. XXIII), effective in Singapore from the year of assessment 1967 and in Sweden for income derived from 1 January 1966. The 1983 Protocol is incorporated in the text. Sweden has not listed the Convention under the MLI, so the MLI does not modify it.
Lag (1991:1886) om dubbelbeskattningsavtal mellan Sverige och Singapore, 1 § — The Convention signed on 17 June 1968, as amended by the Protocol of 28 September 1983, together with the agreement made by letters of 7 and 28 June 1991, applies as law in Sweden.
Art. II(1)(g)(ii) of the Singapore–Sweden Convention (1968) — A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; with a home in both States — of the State with which his personal and economic relations are closest; if that State cannot be determined or he has no permanent home in either — of the State of his habitual abode; with an habitual abode in both or in neither, the competent authorities settle the question by mutual agreement. There is no nationality test.
IRAS — List of DTAs, Limited DTAs and EOI Arrangements (updated 4 February 2026) — Singapore's comprehensive Avoidance of Double Taxation Agreements (DTAs), limited agreements covering only shipping and air transport income, and exchange-of-information arrangements; the texts of the agreements are published by IRAS.
s. 2(1) Income Tax Act 1947 (definition of «resident in Singapore», para (a)) — An individual is resident in Singapore if, in the year preceding the year of assessment, he or she resides in Singapore except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident; also resident is a person who in that year was physically present or exercised employment in Singapore (other than as a company director) for 183 days or more.
Arts. XII and XV of the Singapore–Sweden Convention (1968) — Salaries and profits from an employment or profession of a resident of one State are taxable only there unless the personal services are performed in the other State, which may then tax them (Art. XII(1)); directors' fees may be taxed in the State of the company (Art. XII(2)). A resident of Singapore is exempt from Swedish tax on such income if (a) he is present in Sweden no more than 183 days in the fiscal year, (b) the services are performed for or on behalf of a person resident in Singapore, (c) the remuneration or profits are subject to Singapore tax, and (d) they are not directly deductible from the profits of a permanent establishment in Sweden of that person (Art. XV(1)); the same applies to a resident of Sweden in Singapore for a year of assessment (Art. XV(2)). Public entertainers get the exemption only if the visit is substantially supported from public funds (Art. XV(3)).
Arts. XVIIIA and XIX of the Singapore–Sweden Convention (1968) — Where the Convention exempts Swedish-source income or reduces Swedish tax on it and Singapore taxes that income by reference to the amount remitted to or received in Singapore, the Swedish exemption or reduction applies only to the amount remitted or received (Art. XVIIIA). Each State's law continues to govern income arising there except where the Convention provides otherwise (Art. XIX(1)). Singapore credits Swedish tax on income from sources in Sweden, subject to its law on foreign tax credits (Art. XIX(2)); Sweden credits Singapore tax on income from sources in Singapore, up to the Swedish tax appropriate to that income (Art. XIX(3)).
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
Art. X of the Singapore–Sweden Convention (1968) — Gains from immovable property may be taxed in the State where it is situated (para. 1); gains on movable property of a permanent establishment — in the State of the establishment (para. 2). Gains from the alienation of any other capital assets are taxable only in the State of residence of the alienator (para. 3). A person owning 25% or more of the share capital of a company whose business property consists wholly or mainly of immovable property is taxable on gains from those shares only in the State where the property is situated (para. 4). The Convention has no rule for former residents.
IRAS — gains from the sale of property, shares and financial instruments (updated 27 February 2026); dividends (updated 27 February 2026) — Gains from selling property and shares are generally not taxed as capital gains unless the sale amounts to trading (frequent transactions, a profit-seeking motive). Dividends of Singapore companies under the one-tier system are not taxed; foreign dividends received in Singapore by a resident are generally not taxed either (except those received through a partnership in Singapore).
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
Art. XXII of the Singapore–Sweden Convention (1968) — A resident 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 the State of residence; the Convention sets no time limit for presenting it.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
IRAS — «Claiming foreign tax credit» — Where foreign income is taxable in Singapore and foreign tax has been paid on it, a resident can claim a foreign tax credit in the return; the credit is the lower of the foreign tax paid and the Singapore tax payable on that income.
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. XIII and XIV of the Singapore–Sweden Convention (1968) — Salaries, wages and pensions paid by the Government of one State (including political subdivisions and local authorities) for governmental functions are exempt from tax in the other State, unless the recipient is a resident of the other State who is not a citizen of the paying State (Art. XIII). Any pension or annuity from sources in one State paid to a resident of the other State may be taxed in the first State; «pension» includes payments under a public social security system (Art. XIV).
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.
IRAS — «Apply for Certificate of Residence» (updated 20 August 2026) — A Certificate of Residence (COR) for a state with which Singapore has a DTA is applied for through IRAS's online application; the form depends on the applicant's profile (Singapore citizen or PR employee, self-employed person, foreign employee with or without Singpass). Processing takes 2–3 weeks; the letter is available on myTax Portal if digital notices were chosen, otherwise it is mailed. A foreign tax authority's own form can be certified by IRAS on request (XLSX application and original form sent by post).
Arts. VII–IX of the Singapore–Sweden Convention (1968) — Swedish tax on dividends paid to a beneficial owner resident in Singapore may not exceed 15% (10% for a parent company); Singapore dividends are exempt from any tax on dividends in addition to company tax (Art. VII). Interest from sources in one State beneficially owned by a resident of the other may not be taxed in the source State above 15% (Art. VIII(1)), with government interest exempt. Royalties within the Convention's definition (which excludes literary and artistic copyrights and films) are exempt in the source State (Art. IX).
IRAS — «Claiming exemptions under Avoidance of Double Taxation Agreements (DTAs)» (updated 27 October 2026) — A non-resident employee who is resident in a DTA partner state may claim exemption of employment income for short-term work in Singapore under the dependent personal services article if all its conditions are met; the claim is made to IRAS with a certificate of residence issued by the tax authority of the other state.
IRAS — «Claim of relief under the DTA» (withholding tax, updated 8 January 2026) — To apply a reduced treaty rate or an exemption, the Singapore payer obtains a certificate of residence of the non-resident payee from the other state's tax authority (in English or with an English translation, stating residence for treaty purposes and the years covered); non-resident professionals also sign Form IR586. The payer submits the certificate to IRAS by 31 March of the following year, otherwise the relief may be withdrawn.
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. II(1)(g)(ii)(aa) of the Singapore–Sweden Convention (1968) — A dual-resident individual is deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both States, of the State with which his personal and economic relations are closest.
Art. II(1)(g)(ii)(bb) of the Singapore–Sweden Convention (1968) — If the State with which his personal and economic relations are closest cannot be determined, or if he has no permanent home available to him in either State, he is deemed to be a resident of the State in which he has an habitual abode.
Art. II(1)(g)(ii)(cc) of the Singapore–Sweden Convention (1968) — If he has an habitual abode in both States or in neither of them, the competent authorities settle the question by mutual agreement (procedure in Art. XXII). The Convention has no nationality test.

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. IRAS, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law can change with each annual Budget. Consult a qualified adviser before making decisions.

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