If you are tax resident in Sweden and earn Indian rent, interest, dividends or capital gains, India taxes that income, usually through TDS. You file an Indian return if income exceeds the exemption limit or to claim refunds of excess TDS. Treaty rates under the India Sweden tax treaty require a Swedish tax residence certificate from Skatteverket and Form 10F. Sweden then taxes the same income as part of your worldwide income, with credit for Indian tax.
- Document route
- Notarius publicus certifies and issues the apostille
- Time difference
- India is 3h30 (summer) to 4h30 (winter) ahead
- Law
- Income-tax Act 2025, from 1 April 2026
- Main test
- 182 days in the tax year
NRI Income Tax & DTAA from Sweden: how it works
We confirm your residential status under the Income-tax Act 2025, in force since 1 April 2026, based on days spent in India. We gather your annual information statement, Form 26AS, bank certificates, rent agreements and capital gains statements, then compute income and claim deductions available to non-residents. Where tax has been withheld above treaty rates, for example on interest from NRO deposits, we claim refunds. Returns are filed and verified online.
Swedish residents must report foreign income and often foreign assets in their Swedish return. We prepare a clear summary of Indian income, tax paid and documents for your Swedish declaration. For remittances from NRO accounts to Sweden, we coordinate Form 15CA and the chartered accountant's Form 15CB. Watch for PAN records still showing resident status, unlinked Aadhaar, and old savings accounts that should have been redesignated as NRO when you left India.
What clients in Sweden should know
- NRE deposit interest is tax-free in India but may be taxable in Sweden as capital income.
- Indian mutual fund gains by a Swedish resident are taxed in India and may also be reported in Sweden, so keep statements for both.
- India and Sweden share financial account information automatically, so undeclared Indian accounts can come to the attention of Skatteverket.
Step by step from Sweden
Video consultation
A call at a time that suits Sweden, after we have read your documents.
Documents signed in Sweden
Notarius publicus certifies and issues the apostille
Work in India
Our team files, appears and follows up in India, and shares scans of everything filed.
Result and handover
Certified copies and originals are couriered to you in Sweden where needed.
The full guide
This page covers what changes when you are in Sweden. For the law, the documents and the step-by-step procedure, read our main page on NRI Income Tax & DTAA, or see all services for clients in Sweden and the Cross-Border Tax & Money practice area.
Questions from clients in Sweden
Is my Indian salary for the months before moving taxed in Sweden?
Usually not, if earned before you became Swedish resident, but Indian residency for that year may still apply.
Can I file my Indian return from Sweden?
Yes, fully online with electronic verification.
Do I need a chartered accountant for remittances?
Yes, for most NRO remittances a Form 15CB certificate is required.