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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Sweden: Admissible and inadmissible taxes

Admissible for credit under the agreement

State income tax (statlig inkomstskatt) including sailors’ tax (sjmansskatt) and coupon tax (kupongsskatt).

tax on undistributed profits of companies (ersttningsskatt) - no longer levied

tax on distributed income of companies (utskiftningsskatt) - no longer levied

tax on public entertainers (bevillningsavgift fr vissa offentliga frestllningar) - abolished from 1 January 1993.

communal income tax (kommunal inkomstskatt).

Special profits tax for 1989 (Srskild vinstskatt)


Special forestry care tax (skogsvrdsavgift).

Profit sharing tax (vinstdelningsskatt).

Profits tax on pension funds (lag om avkastningsskatt pa pensionsmedel).

Real estate tax (lag om statlig fastighetsskatt).

Special salary tax on pension costs (Srskild lneskatt p pensionskostnader)

Penalty for incorrect information (skattetillgg)