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Sweden tax

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Sweden seafarers

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Sweden ships

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Source: ISF/BIMCO 2010

If you are a self-employed seafarer we can help you.

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Tax rates – 2016: Persons with unlimited tax liability

You can deduct a basic allowance of between SEK 13 000 and  SEK 34 200 on taxable earned income (employment and business activity) if you have had unlimited tax liability for the whole year.

After the basic deduction you pay the following taxes on taxable earned income: municipal tax in your municipality of residence (approx. 29-34 per cent), church tax and burial charges (approx. 1-2 per cent), state progressive income tax. State income tax is 20 per cent of that part of your taxable earned income that exceeds SEK 443 200 (2015: SEK 443 300). If your taxable earned income exceeds SEK 638 800 (2015: SEK 629 200), you have to pay state income tax of a further 5 per cent on that part that exceeds SEK 638 800 SEK (2015: 629 200 SEK).

On income from capital you pay tax of 30 per cent.

If you have a deficit from capital because your deductions are larger than the income, your tax is automatically reduced in the form of a tax reduction when calculating your final tax. The tax reduction is 30 per cent of the deficit up to SEK 100 000. If the deficit is greater, you will receive a tax reduction of 21 per cent on that part of the deficit that exceeds SEK 100 000.

If you own a detached or semi-detached house in Sweden you will have to pay a local government charge. A local government charge of 0.75 per cent of the tax assessment value will be levied on ownership of real estate, but with a maximum of SEK 7 412 per year. The local government charge will be paid for the whole income year by the registered owner at the beginning of the year.
No local government charge has to be paid in Sweden for private residences situated abroad.

 

Persons with limited tax liability

SINK is paid on income from employment at the rate of 20 per cent. The SINK-tax rate on seafarers’ income is 15 per cent.
Special income tax for non-resident artists, sportsmen etc. (A-SINK)

A-SINK of 15 per cent is paid on remuneration of artistes, sportsmen etc.

On income from business activity you pay municipal tax of 25 per cent and state progressive income tax. The state income tax is 20 per cent on that part of your taxable earned income that exceeds SEK 430 200 (2015: SEK 430 200).  If your taxable earned income exceeds SEK 625 800 (2015: SEK 616 100) you must pay state income tax of an additional 5 per cent on the portion exceeding SEK 625 800 (2015: SEK 616 100).

If you choose to be assessed on your income from employment under ordinary rules instead of SINK you pay the same tax as on income from business activity but you pay municipal income tax of 32,10 per cent instead of 20 per cent.

On income from capital you pay state tax of 30 per cent.

If you have a deficit from capital, your tax is automatically reduced in the form of a tax reduction when calculating your final tax.

The tax reduction is 30 per cent of the deficit up to SEK 100 000. If the deficit is greater, you will receive a tax reduction of 21 per cent on that part of the deficit that exceeds SEK 100 000.

If you own a detached or semi-detached house in Sweden you will have to pay a local government charge. The local government charge is 0.75 per cent of the tax assessment value, but with a maximum of SEK 7 412 per year.  The local government charge will be paid for the whole income year by the registered owner at the beginning of the year.

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