From 1 January 2027, the special income tax for non-residents, SINK, will be reduced from the current 22.5 percent to 20 percent.
SINK is a special tax that in many cases applies to people who live abroad but work in Sweden for a limited period. The upcoming change means a lower tax rate for people who are subject to SINK.
SINK has been reduced in two stages
In 2025, the SINK tax rate was 25 percent. From 1 January 2026, the tax rate was reduced to 22.5 percent.
The Swedish Parliament has also decided on a further reduction:
From 1 January 2027, the SINK tax rate will be 20 percent of taxable income.
This means that the tax rate will have decreased by a total of five percentage points compared with the 2025 level.
What does the change mean for employees?
For people who are subject to SINK, the lower tax rate means that a smaller share of their taxable income will be paid in tax.
The change may be particularly relevant for international employees who come to Sweden to work for a limited period.
Who may be subject to SINK?
SINK may apply, among others, to people who live abroad and work in Sweden for a limited period, for example in connection with international recruitment or temporary work assignments.
To be taxed under SINK, a decision from the Swedish Tax Agency is normally required. The rules that apply depend on the individual’s circumstances, including place of residence, length of stay and type of income.
An important change for international recruitment
The lower SINK tax rate may help strengthen Sweden’s attractiveness to international talent and create better financial conditions for people who come to Sweden to work.
For Swedish employers recruiting internationally, it is therefore important to be aware of the change and to be able to inform candidates about the tax rules that may apply.
At LaborFlow Consulting AB, we monitor changes in the Swedish labour market and in international recruitment in order to provide companies and candidates with up-to-date and relevant information.
The new SINK rate of 20 percent will apply from 1 January 2027.
Published: 20 August 2026