SKV 4350 SINK Application (2026): Fill In Online & PDF

What is SKV 4350 - SINK application (special income tax for non-residents) 2026?

SKV 4350, "Application – Special income tax for non-residents" (in Swedish: Ansökan om särskild inkomstskatt för utomlands bosatta), is how someone who does not live in Sweden applies to have their Swedish pay or pension taxed under SINK, the special income tax for non-residents. The form names typical applicants: people staying in Sweden for less than six months or working on board a Swedish merchant vessel, people receiving a pension from Sweden, and people who commute to Sweden daily for work.

This is the official English edition for income paid out in 2026 — the year is printed on the form. An application and its decision are tied to one income year, and the form says in bold that you need a separate form for each payer. It asks about you, your stay in Sweden, the income payer and, on page 2, the kind of income: employment, pension, seafarer's income or other income from Sweden.

FileIt takes you through the form question by question, pre-fills your name, date of birth and the payer's details from your FileIt vault, splits your Swedish personal identity number or date of birth into the Year / Month / Day / Number boxes on both pages, checks the check digits and dates, and prints your answers into Skatteverket's own PDF. The finished form is saved in your vault. You print it, sign it by hand and send it yourself — FileIt never submits anything to Skatteverket.

Who fills it: A person not resident in Sweden who is paid by a Swedish payer (the applicant signs)
Given to: Skatteverket (the Swedish Tax Agency), on paper
When: Before or when payments start in 2026 — one application per payer and income year
Signatures: The applicant signs by hand
Edition: SKV 4350 13 en web 03 — year paid out 2026
Pages: 2
Language: English (Skatteverket's official English edition)

Who needs to fill out SKV 4350 - SINK application (special income tax for non-residents) 2026?

People living abroad who come to Sweden to work for a limited period, for example on a short-term assignment of less than six months.
Seafarers who live outside Sweden and work on board a Swedish merchant vessel.
People living abroad who receive a pension from Sweden — public, occupational or private — with a separate application for each pension payer.
Cross-border commuters who live in a neighbouring country and travel to work in Sweden every day, including border crossers (gränsgångare), who enclose a certificate of residence.
People employed by a foreign employer who work in Sweden for a Swedish client (hired labour).
Non-residents who receive other payments from Sweden, such as fees, which they describe in the Other income part.

When to use SKV 4350 - SINK application (special income tax for non-residents) 2026

When a Swedish employer or pension payer is about to start paying you and you are not resident in Sweden.
At the start of each income year for which payments continue: the application is tied to one year, and this edition covers payments made in 2026. Skatteverket's info page says applications for the next year are handled from December at the earliest.
For every payer separately — two Swedish pensions or two employers mean two applications.
When you would rather be taxed under the ordinary Income Tax Act (inkomstskattelagen) than under SINK: you say so under Additional information on this same form.

What you need before you start

Your Swedish personal identity number or coordination number, if you have one — otherwise your date of birth and a copy of your passport or national ID card to enclose.
A work permit to enclose if you are from a country outside the EEA or Switzerland, as the form requires.
Your permanent address, country of residence, citizenship, birthplace and your tax identification number (TIN) in your country of residence.
The dates of your stay in Sweden, any previous stay in the last 12 months, and the date you moved from Sweden if you used to live there.
The payer's name, address and Swedish corporate identity number (organisationsnummer), or a foreign employer's registration number in its home country.
For employment: the period of work, what the work is, where it is done (Swedish municipalities and other countries) and whether you are paid for travel and accommodation.
For a pension: which type of pension this payer pays.
A certificate of residence if you are a border crosser.

What’s on SKV 4350 - SINK application (special income tax for non-residents) 2026

The 2026 edition has 2 pages. FileIt asks for it in 10 parts:

Application - income year 2026Applicant
ApplicantApplicant
Income payerApplicant
Employment incomeApplicant
PensionApplicant
Seafarer incomeApplicant
Other income from SwedenApplicant
Additional informationApplicant
Applicant's signatureApplicant
Contact person, if anyApplicant

How to fill out SKV 4350 - SINK application (special income tax for non-residents) 2026, step by step

1 Date and Application relates to income from

Give the date and tick the kind of income this payer pays you: employment in the private sector, pension, seafarer, employment in the public sector, or other. Each tick has its own part on page 2, and FileIt makes sure the ticks and the parts you fill in match.

2 Applicant

Your Swedish personal identity or coordination number goes in the Year / Month / Day / Number boxes; if you have neither, give your date of birth there and enclose a copy of your passport or national ID card. Then your surname, previous surnames, sex, all given names, daytime telephone, address in Sweden, profession, foreign tax identification number (TIN) and e-mail.

The lower half covers where you come from and your time in Sweden: birthplace and country, citizenship, the dates of your stay in Sweden, any previous stay in the last 12 months, the date you moved from Sweden if you lived there before, and your permanent address and country of residence.

3 Income payer

The payer's name, corporate identity number, address, e-mail and phone. Tick the hired-labour box if you have a foreign employer but work in Sweden for a Swedish client, and name that Swedish company.

Two yes/no questions follow: whether you have been or will be in Sweden more than 183 days in a 12-month period, and whether your employer or payer is established in Sweden. If it isn't, give its registration number in its home country. FileIt checks the 183-day answer against the stay dates you gave.

4 Employment income

The period of employment or assignment, whether you are paid for travel to and from Sweden and accommodation there (answer yes or no), and the kind of work. Tick Commuters or Border crossers if either applies — border crossers enclose a certificate of residence. Then say where the work is done: only in Sweden, in Sweden and abroad, or only abroad, and name the Swedish municipalities and the countries.

5 Pension

Tick the type of pension this payer pays: public pension, private pension scheme, pension savings account, occupational pension from public-sector or private-sector employment, or other (say what). The form reminds you that each pension payer needs its own application.

6 Seafarer income and Other income from Sweden

Seafarers give the vessel's name. For other income, give the amount in Swedish kronor and what the payment relates to.

7 Additional information

Anything else Skatteverket should know. The form tells you to state here the type of any reimbursement of expenses you get on top of your salary, such as car allowance or per diem, and to write here if you would like to be taxed under the Income Tax Act instead of SINK. FileIt has a question for each and prints them as the first lines of the box.

8 Applicant's signature and Contact person

Sign by hand and write your name in block capitals — FileIt prints the name in capitals for you. If someone else, such as the payer's payroll office, can answer questions about the application, give their name, address, e-mail and phone.

Common mistakes to avoid

Putting two payers on one form. The form says you need a separate form for each payer.
Using the form for the wrong year: this edition is for payments made in 2026, and a decision covers one income year only.
Leaving out the copy of your passport or ID card when you have no Swedish personal identity or coordination number.
Forgetting the work permit (if you are from outside the EEA or Switzerland) or the certificate of residence (border crossers).
Ticking a kind of income on page 1 but leaving its part of page 2 empty, or the other way round.
Not stating expense reimbursements such as per diem under Additional information, as the form asks.
Answering the 183-day question in a way that contradicts the stay dates you gave.

After you fill it out

Print the application, sign it by hand and send it to Skatteverket together with the copies the form asks for. The form itself prints no postal address; Skatteverket's info page says that for forms without an address, the right one is given on its website. Skatteverket also accepts SINK applications through its e-service, and payers can apply through an API.

Skatteverket's info page notes that paper forms can mean longer handling times, including the post, and that filling in every relevant field correctly helps. The decision applies to one income year, so apply again for each new year of payments.

Keep the filled-in PDF in your FileIt vault, together with your passport copy and any certificates, so the next year's application — or one for another payer — is quick to prepare.

Fill out SKV 4350 - SINK application (special income tax for non-residents) 2026 online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 59 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Skatteverket (Swedish Tax Agency) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start SKV 4350 - SINK application (special income tax for non-residents) 2026 now — it’s free

SKV 4350 - SINK application (special income tax for non-residents) 2026: frequently asked questions

What is SINK in Sweden?

SINK (särskild inkomstskatt för utomlands bosatta) is the special income tax for people who are not resident in Sweden but receive pay, pension or certain other payments from Sweden. You apply for it with SKV 4350 or Skatteverket's e-service, and the decision covers one income year.

Can I fill in SKV 4350 online with FileIt?

Yes. FileIt guides you through the official English edition, fills the identity boxes on both pages, checks your numbers and dates, and prints everything into Skatteverket's PDF. You print, sign and send it yourself — FileIt does not submit it.

Do I need a separate SINK application for each payer?

Yes. The form says you need a separate form for each payer, and the pension part repeats it for each pension payer. Two employers or two pensions mean two applications.

Where do I send the SINK application?

To Skatteverket. The English form prints no postal address, and Skatteverket's info page says to use the address given on its website for forms without one. You can also apply in Skatteverket's e-service.

What if I don't have a Swedish personal identity number?

Give your date of birth in the Year, Month and Day boxes and enclose a copy of your passport or national ID card proving your identity, as the form requires.

Can I choose ordinary Swedish income tax instead of SINK?

The form says you can choose to pay normal income tax under the Income Tax Act instead of SINK. To do so, write it under Additional information — FileIt has a tick box that prints the request there.

Is this form for 2026 only?

This edition is printed with 2026 as the year paid out. Applications and decisions are tied to one income year, so use the edition for the year the payments are made.

Can I e-sign SKV 4350?

The paper form has a handwritten signature box, so FileIt leaves it for you to sign by hand. Skatteverket's e-service is the digital way to apply.

Is there a Swedish version of the form?

Yes — Skatteverket publishes the same application in Swedish as Ansökan om särskild inkomstskatt för utomlands bosatta. FileIt uses the English edition because it is written for non-residents.

Official sources

Blank form (PDF), published by Skatteverket (Swedish Tax Agency): https://www1.skatteverket.se/lcmp2/lc_webapp/secure/PdfServlet.do?formularID=4350&sprak=en&format=pdf&inkar=2026
Official instructions and guidance: https://www.skatteverket.se/privat/etjansterochblanketter/blanketterbroschyrer/blanketter/info/4350.4.3810a01c150939e893fbe71.html
Edition shown on this page: SKV 4350 13 en web 03 (income year 2026) (checked 2026-09-26).

FileIt is not affiliated with or endorsed by Skatteverket (Swedish Tax Agency) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-26.