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Can a PhD researcher get tax relief?

EU and non-EU researchers

post 19.Oct.2017, 12:32 PM
Post #1
Joined: 14.Oct.2017


Consider the case of both an EU and non-EU PhD researchers. Would either candidate be qualified for tax relief?

From Forskarskattenämnden it describes that
  • A key foreign individual's income tax will be based on only 75% of his or her income. Excellent!
  • Persons who can be considered for tax relief are those who reach remuneration of two times 44800 SEK/month (2017). Not me...
  • Persons who do not reach the requisite level of remuneration can still be considered for tax relief if they are an expert/specialist, researcher, executive or other key personnel. Great! I am a researcher!
  • Foreign key personnel include scientists, researchers, technicians, specialists and others. Again, I'm a researcher, and also a scientist.
  • One main criteria for qualifying for the tax relief on these grounds is that Swedes with the foreigner's skills or talents are difficult to recruit in Sweden. Most of the PhD's in my department are foreign.
  • Employers must be a Swedish company. A Swedish university is a company, right?
  • Individuals qualifying for tax relief may not be Swedish citizens. Check!
  • An individual who has been a resident in Sweden during any of the five years prior to the start of the assignment in Sweden cannot qualify for tax relief status. I've never lived there.
  • Individuals granted tax relief are not expected to reside in Sweden for more than five years. A PhD is 4-5 years, perfect.
  • Application for tax relief must be submitted by the employer or foreign person within three months of the start of employment. I'm sure my advisor could write a good letter.

I've seen on this forum that some post-docs have been successful. While the PhD salary is quite sufficient, housing is quite expensive in some places, and some relief would be great, especially those who're obligated to pay foreign income tax to their home countries.

P.S. - This forum should really use Markdown.
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post 20.Oct.2017, 05:15 AM
Post #2
Joined: 20.Feb.2012

I've never heard of a Ph.D. candidate getting a reduced taxation rate, BUT, this may be because no one bothered looking into it.

I suggest you try, but, Uni's here are governmental, and you will be a guv employee of sorts. I don't think unis count as businesses. Just ask your adviser about it. You will also be considered as a student/candidate, not a researcher AFAIK.
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post 20.Oct.2017, 05:49 AM
Post #3
Location: Stockholm
Joined: 24.May.2011

QUOTE (nomadicastronaut @ 19.Oct.2017, 12:32 PM) *
Hej,Consider the case of both an EU and non-EU PhD researchers. Would either candidate be qualified for tax relief?From Forskarskattenämnden it describes that A key foreign i ... (show full quote)

If you plan to settle in Sweden after and perhaps become a citizen this might have some negative implications since taking tax relief is a declaration of your intent to not settle in Sweden.
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post 20.Oct.2017, 06:36 AM
Post #4
Joined: 14.Oct.2017

Good point.
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