Considering working in Sweden as a non-resident specialist? Sweden offers a tax relief scheme for foreign key individuals – commonly known as the expat tax relief or expertskatt. This programme allows qualifying employees to receive a 25% tax exemption on parts of their salary and benefits for up to five years.
In this guide, we explain who qualifies, how the tax relief works, how to apply, and how Northern Partners can assist with a compliant Swedish setup.
What Is the Expat Tax Relief in Sweden?
The Swedish tax relief for foreign experts is designed to attract highly skilled individuals to Sweden.
If granted, 25% of your income (including salary, benefits, and certain allowances) is exempt from income taxation for up to five years. The employer still pays full employer contributions, but your personal tax liability is reduced significantly.
The scheme applies from the first day of work if approved – and is administered by the Taxation of Research Workers Board (Forskarskattenämnden).
Who Can Qualify for the Swedish Expertskatt?
To qualify, the following core criteria must be met:
- You must be recruited from abroad (i.e. not already residing in Sweden)
- You must have specialist expertise, typically in tech, research, or leadership roles
- Your monthly salary exceeds the indexed income threshold (SEK 113,000 in 2025, fixed gross salary only)
- You must apply within 3 months of starting your role in Sweden
Only fixed monthly salaries are accepted – daily or hourly payment structures are not eligible, even if the total exceeds the threshold. [Source]
The scheme is available to employees – not freelancers, contractors, or self-employed professionals. However, it can be accessed via an Employer of Record (EOR) setup, where the individual is formally employed by a Swedish entity.
Note: Even if the income level is not met, exemption may still be granted based on the uniqueness of the individual’s expertise. [Source]
Who Typically Uses the Scheme?
- Foreign engineers, scientists, and IT specialists
- Senior project managers, architects, and interim executives
- External professionals hired through a compliant Employer of Record (EOR)
How to Apply for the Swedish Expat Tax Relief
The application must be submitted to the Taxation of Research Workers Board by the Swedish employer or EOR – not the employee directly.
Application process:
- A Swedish employment contract is signed
- Salary and role are evaluated against official criteria
- Application is submitted within 3 months of the employment start
- If approved, the tax relief applies retroactively from day 1
Failure to apply within the time limit will result in the benefit being lost.
After 5 Years: What Happens?
Once the five-year period ends, you’ll be taxed under Sweden’s ordinary income tax system. The expat tax relief cannot be extended beyond this period.
If you switch employers within Sweden during the period, you must reapply. [Source]
Common Mistakes to Avoid
- Applying too late (after the 3-month window)
- Failing to meet the salary or recruitment-from-abroad criteria
- Starting work before the contract is fully signed and approved
- Assuming consultants or freelancers qualify – they don’t, unless they are employed through a Swedish EOR structure
Can the Scheme Be Used via an Employer of Record?
Yes – if you’re hired through an international agency or non-Swedish client, the expat tax relief can still apply if your Employer of Record in Sweden acts as your legal employer and handles the application in line with regulatory requirements.
At Northern Partners, we ensure that the contract structure, salary level validation, and application process are compliant from day one – giving both the consultant and the agency a safe, tax-efficient setup.
How Northern Partners Supports You
- We act as your legal employer in Sweden (EOR model)
- We handle the application for expertskatt
- We manage payroll, social contributions, and reporting
- We coordinate with the Swedish Tax Agency and Forskarskattenämnden
- We ensure your setup is compliant, transparent, and deadline-safe
Summary
Sweden’s expat tax relief offers a significant financial advantage to qualifying foreign professionals – but it requires strict compliance, timely application, and careful structuring.
If you’re placing or working with consultants in Sweden and want to ensure correct handling of the expertskatt application: Get in touch with Northern Partners for a secure and compliant setup.
FAQ – Sweden’s Expat Tax Scheme (Expertskatt)
What is Sweden’s expat tax relief?
It’s a scheme allowing 25% of a qualifying employee’s income to be tax-free for five years.
Who can apply for the expertskatt?
Employees recruited from abroad with specialist knowledge or a high income (SEK 113,000+ in 2025, fixed gross salary only).
Is the scheme available to freelancers?
No – only employees under a Swedish legal employer can apply.
Can I use it through an EOR?
Yes – if your EOR handles the contract and application, and you meet the criteria.
What’s the application deadline?
Within 3 months of starting employment in Sweden.
What happens after 5 years?
You’re taxed under the regular Swedish income tax system.
Disclaimer
This article is intended for general guidance only. The expertskatt scheme is subject to legal and policy changes. Contact Northern Partners for tailored advice or application support. The decision is solely made by Forskarskattenämnden.
