Sweden — The declaration opened at the Swedish Tax Agency in the e-service Income Tax Declaration 1 on March 18th and the deadline for filing your tax return to the Swedish Tax Agency is May 2nd.

Below are a few tips to help you make sure you don't miss out on claiming money back if you can. Take note as some of these deductions may already be written down on the pre-filled-out tax form, and some you may have paid for at the time of the purchase (for example deductions for maintenance work). Others you have to make sure you report yourself.

Work Computers, Tablets and Clothing

If you need to purchase a computer or tablet to perform your job duties, you can deduct the cost from your taxes. This deduction is valid as long as you have a receipt and your employer did not provide the device. However, if you occasionally use your personal computer at home but have an employer-provided one at work, this deduction does not apply.

You can also deduct the cost of protective clothing or equipment required for your job, such as helmets, protective goggles, hearing protection, and steel-toed boots. Tools can also be deducted. However, if your employer paid for the equipment, it is not deductible. Most work uniforms or clothing to comply with a dress code are not included.

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Public and Private Transport

If you use public transport for commuting, you can deduct annual expenses exceeding 11,000 kronor, provided the distance between home and work is at least two (2) kilometers.

Tax deductions are also available for those who drive to and from work, provided the distance between home and work is at least five kilometers and driving saves at least two hours compared to public transport mentioned above. You can deduct 25 kronor per 10 kilometers if you use your own car. For company cars, the deduction varies: 9.5 kronor per 10 kilometers for electric cars and 12 kronor per 10 kilometers for other fuel types. Deductions apply only to costs exceeding 11,000 kronor per year.

Temporary Employment in a Different Location, Forced Relocation and Daily Allowances for Working Abroad

For temporary employment at a location more than 50 kilometers from your permanent home, you can deduct increased living costs if you spend the night at the work location. This includes accommodation costs and an allowance of 145 kronor per day for meals and petty expenses for the first month.

If your employment conditions force you to relocate to avoid termination, you can deduct the costs associated with moving. This includes expenses for packaging, transportation, and removal services for your household goods.

When traveling abroad or to another part of Sweden more than 50 kilometers from your home for work, you may be entitled to a daily tax-free allowance to cover increased expenses. The allowance varies by country and depends on whether it is a full or half day. Departure days starting at noon or later and return days ending at 7 pm or earlier count as half days.

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Work Phone Calls, Literature and Texts

If you use your personal mobile phone for work-related calls, you can deduct the additional costs of these calls. However, you cannot deduct the cost of your phone contract itself. If the calls are included in your contract, this deduction is not available.

When your job requires you to buy specific literature or texts, you can deduct these expenses. You must have a receipt and be able to justify the necessity of these materials for your work. This deduction does not cover newspapers, study textbooks, or literature that is widely read by the general public.

Renting Out Property & Service Work

Property owners who rent out their property can benefit from an annual deduction of 40,000 kronor per property. If you rent out a bostadsrätt (condo) or hyresrätt (apartment), you can also deduct the fees or rent you pay for the property during the rental period. For example, if you rent out your bostadsrätt, you can deduct the fees paid to the housing corporation. This does not apply if you are illegally renting out your apartment as secondhand without the knowledge of your landlord.

Also, if you have paid for services like repairs, cleaning, or maintenance on your owned home, you can take advantage of ROT & RUT tax deductions. Payments for these services must be made electronically for it to apply.

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Basic Deduction

Some of you who worked in Sweden throughout 2024 (that is from January to December) but were registered as Living in Sweden and got a Personal Number at some point in the year might get part of the basic deduction. The Swedish Tax Agency might also ask you to pay back a certain amount in some cases.

If this happens, you are entitled to a basic deduction for the entire year if 90% or more of your earned income (e.g. salary or pension) for income year 2024 is declared in Sweden. You can claim this deduction under Other information in the income tax return

For more detailed information on these deductions and more, you can visit the Swedish Tax Agency's (Skatteverket) website here.

Warning!

The Swedish Tax Agency never asks for your account details in emails or SMS. Only via e-services where you have logged in with your e-ID. If you receive any email or SMS claiming to be from Skatteverket and requesting sensitive information, do not click on links, do not open attachments, and do not respond. DELETE!

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