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HMRC internal manual

Double Taxation Relief Manual

Sweden: Admissible taxes

The following Swedish taxes are admissible for credit in the UK under the agreement:

  • the national income tax (den statliga inkomstskatten);
  • the withholding tax on dividends (kupongskatten);
  • the income tax on non-residents (den särskilda inkomstskatten för utomlands bosatta);
  • the income tax on non-resident artistes and athletes (den särskilda inkomstskatten för utomlands bosatta artister m.fl.); and
  • the municipal income tax (den kommunala inkomstskatten).