Do you live in another Nordic country and work on board a ship that is registered in Sweden and operated in international traffic?
This information applies to persons who live in another Nordic country and work on board a ship that is registered in Sweden and operated in international traffic. The information only applies to taxation of such income.
In this context, international traffic means transport by ship, except when the ship is operated solely between places in one Nordic country.
Taxation in Sweden
On condition that you have a limited tax liability in Sweden, you will pay a special income tax for non-residents (SINK) of 15 per cent of your pay that you have earned on board a Swedish registered ship. Income on board a ship that I registrered in another country, but is chartered on bareboat basis by a Swedish shipping company, is taxed in the same way as income on board a Swedish registered ship.
Instead of paying SINK it is also possible to be assessed under the ordinary tax rules, i.e. you are entitled to deduct your expenses. However certain conditions must be satisfied for you to claim, for example, the basic allowance in Sweden. You do not have to file an income tax return in Sweden. It is only if you choose by yourself to be assessed under the ordinary tax rules you have to file an income tax return.
You can find information about taxation of income earned on board a ship operating on the Norwegian or Danish continental shelf under the heading "Do you live in another Nordic country and work on the Danish continental shelf?" or "Do you live in another Nordic country and work on the Norwegian continental shelf?".
Taxation in the country of residence
Income earned in international traffic can also be liable to tax in your country of residence. If the income is taxed in both Sweden and your country of residence, it is the country of residence that shall ensure that the income is not subject to double taxation. Therefore you shall always provide information about your foreign income in your tax return in your country of residence.
There are special rules about where you are to be insured. For more information you should contact the social security authorities in your country of residence or Försäkringskassan.