DoubleTaxationSingapore – Sweden tax treaty: residence, 183 days, rates
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)
- Signed: 17/06/1968
- In force since: 14/02/1969
- Official text
If both countries treat you as resident
- 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)(aa) of the Singapore–Sweden Convention (1968)
- 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. Lag (1991:1886) om dubbelbeskattningsavtal mellan Sverige och Singapore, 1 §
- 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)(bb) 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. Art. II(1)(g)(ii)(cc) of the Singapore–Sweden Convention (1968)
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in the tax year of the country of work; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. XII(1), XV(1)-(2) |
| Self-employment, business, services | Country of residence; the other country taxes profits of a permanent establishment (fixed base) there, or if your stay there reaches 183 days in the tax year of the country of work. | Art. III, Art. XII, XV |
| Pension | The source country may tax; the country of residence relieves double taxation. | Art. XIV |
| State pension (social security) | The source country may tax; the country of residence relieves double taxation. | Art. XIV |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. XIII |
| Government service pension | Usually only the paying country; exception: service in the other country by its national. | Art. XIII |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. IV(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. VII(1)-(2) |
| Interest (deposits, bonds, loans) | Source country: at most 15%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. VIII(1) |
| Royalties (copyright, licences) | Only the country of residence. | Art. IX(1) |
| Sale of property or shares | Real estate: the country where it is located may tax. Other property, including shares: only the country of residence. | Art. X |
| Other income | The source country may tax; the country of residence relieves double taxation. | no article (Art. XIX(1)) |
How double taxation is relieved
- Sweden: credit for the tax paid in the source country, up to the country’s own tax on that income Art. XIX(3)
- Singapore: credit for the tax paid in the source country, up to the country’s own tax on that income Art. XIX(2)
Data checked: 10/11/2026. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.