Sweden proposes 160-day tax threshold for people living abroad
Sweden's government has proposed a statutory day-counting test for when people living abroad become fully liable for Swedish income tax, in a bill submitted on Tuesday.
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Under the proposition, “permanent stay” would mean more than 160 days with an overnight stay in Sweden during one calendar year. The test would also be met after more than 120 such days when the previous year also exceeded 120 days.
Only days when the person sleeps in Sweden would count. The definition would apply everywhere that the term permanent stay appears in the Income Tax Act.
The law currently has no definition, leaving people who live abroad but work, study or stay periodically in Sweden, as well as employers and courts, to assess the concept without a fixed day threshold, the government says.
A person considered permanently resident for tax purposes must pay Swedish tax on all income. The government proposes that the new definition take effect on 1 January 2027, but the Riksdag must first approve the bill. Skatteverket originally requested the change in November 2023.
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