Expert tax relief for your international hires
The rules in 2026
- The relief: 25 percent of salary and benefits is exempt from income tax and from the base for employer contributions, for up to seven years.
- Salary route: agreed monthly gross pay of at least 88 801 SEK
- Expertise route: below that pay level, the employee must be an expert, researcher or key person, and the employer must show that the competence is hard to recruit in Sweden.
- Who can apply: not a Swedish citizen; no residence or stay of six months or more in Sweden during the five calendar years before the start year; an intended stay of at most seven years; a Swedish employer or a foreign employer with a permanent establishment here.
- Deadline: the application must reach Forskarskattenämnden within three months of the first day of work. There is no extension.
What is changing from 1 January 2027 — proposed
The government referred new rules to the Council on Legislation in June 2026, to apply from 1 January 2027 if the Riksdag approves them. For employers the changes are almost all favourable:
- The exempt share rises from 25 to 30 percent.
- The salary threshold moves to one income base amount per month — 83 400 SEK in 2026 — so more hires qualify on pay alone.
- The expertise route drops the requirement to prove a recruitment shortage in Sweden.
- The ban on Swedish citizens and the seven-year intended-stay condition go; the look-back on previous residence extends from five to seven years.
- The application window grows from three to six months.
- A lifetime cap of 84 months applies, which can be split across several periods of work in Sweden.
What's included
- Eligibility screening before the offer goes outA clear yes, no or borderline on each candidate against the five conditions and the two qualifying routes, so you know what you are offering before you offer it.
- Offer structured to qualifyThe salary route needs an agreed gross amount above the threshold every month; bonuses and allowances do not count.
- The application to ForskarskattenämndenPreparing, checking and filed inside the statutory window
- One point of contact from start to finishWe co-ordinate with HR, Employee, Payroll Partner and Forskarskattenämnden.
Who it's for
- HR and talent teams recruiting specialists from outside Sweden.
- Relocation and global-mobility companies onboarding assignees for a client.
- Hiring managers with a candidate in negotiation who is asking about net pay.
- Foreign companies with a Swedish permanent establishment placing staff here.
Frequently asked questions
How does expert tax relief benefit the employer?
Under the current rules, 25 percent of the employee’s salary and benefits is exempt both from income tax and from the base for employer social security contributions. For the employer that means lower social tax contributions on every payroll run
What is the salary threshold for expert tax relief in 2026?
For employment starting in 2026, the agreed monthly gross pay must be at least 88 801 SEK.
Which employees can qualify?
Five conditions apply to every applicant: not a Swedish citizen; not resident in Sweden, or here for six months or more, in any of the five calendar years before the year work starts; an intended stay of at most seven years; an employer based in Sweden or a foreign employer with a permanent establishment here; and an application received by Forskarskattenämnden within three months of starting work. Candidates below the salary threshold can still qualify as experts, researchers or key personnel, which requires the employer to show the competence is hard to recruit in Sweden.
How long does the relief last?
Up to seven years from the start of the qualifying employment. It follows the employee, so a change of employer within Sweden needs a new decision.
What is changing in the expert tax rules?
In June 2026 the government referred a proposal to the Council on Legislation, intended to take effect on 1 January 2027 if the Riksdag approves it. The main changes: the exempt share rises from 25 to 30 percent; the salary threshold moves to one income base amount per month (83 400 SEK in 2026, so lower than today); the expertise route no longer needs proof of a recruitment shortage in Sweden; the ban on Swedish citizens and the seven-year intended-stay condition are removed, while the look-back on prior residence extends from five to seven years; the application window grows from three to six months; and a lifetime cap of 84 months applies, which can be split across several periods of work in Sweden. We confirm what has been enacted at the point of each application.
We missed the three-month deadline for a hire — is there anything to do?
Under the current rules, no: there is no route to apply late and no discretionary extension. The proposal extends the window to six months from 2027, but that will not rescue an application that is already out of time. The practical answer is to set the screening up as a step in your onboarding so the next hire is filed in the first month.