Tax residency in Sweden: what its law actually says
Low confidenceReviewed in September 2026
Our approximation, not the law
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
Heads up, this rule is about to change. A bill would set it at more than 160 days a year, or more than 120 if you passed 120 the year before, from 2027; once it passes, this number changes. Sweden has no figure in its law today: it speaks of a continuous stay, which in practice is around six months sleeping in the country, but case law also catches short repeated stays.
So staying under this counter does not put you in the clear, and the count does not decide on its own.