DT18001 | 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).