Sweden Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
Sweden withholds 30.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Skatteverket within 5 years. Treaty rates for investors resident elsewhere range from 5% to 15%; the most common, 15%, leaves 15.0 percentage points to recover.
- Standard Dividend WHT
- 30.0%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 15.0%
- Reclaim Deadline
- 5yr
Form SKV 3740 — Dividend WHT Refund Worksheet (Sweden)
Calculate your refund from SwedenAbout Sweden's Withholding Tax
Sweden applies 30% on dividends to non-residents. Interest income is not subject to Swedish WHT. Reclaims are filed with Skatteverket. Sweden has a generous 5-year reclaim window.
Available Forms
Worksheet / transcription aid. Filing channel: Skatteverket — the official SKV 3740 is an XFA PDF that opens only in Adobe Reader; file via Skatteverket's e-service. This generated PDF is a reconstruction/worksheet; the official fillable SKV 3740 (XFA) requires Adobe Reader. Swiss residents must use SKV 3742 in three identical copies through their Swiss cantonal authority; use the separate SKV 3742 action.
Deadline: 5 years
Official fileable form. Filing channel: your competent Swiss cantonal tax authority, in three identical copies. Official edition 09 sv web 05, for Swiss-resident individuals and SEK dividends. Each application is repeated three times. Complete missing details and declarations before signing. Swiss residence certification and all banks' withholding certificates are required. Repayment by withdrawal slip is discontinued.
Deadline: 5 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Sweden's 30.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇬🇧United Kingdom | 30.0% | 5% | 25.0% | |
| 🇦🇹Austria | 30.0% | 10% | 20.0% | |
| 🇯🇵Japan | 30.0% | 10% | 20.0% | |
| 🇺🇸United States | 30.0% | 15% | 15.0% | |
| 🇩🇪Germany | 30.0% | 15% | 15.0% | |
| 🇫🇷France | 30.0% | 15% | 15.0% | |
| 🇪🇸Spain | 30.0% | 15% | 15.0% | |
| 🇳🇱Netherlands | 30.0% | 15% | 15.0% | |
| 🇧🇪Belgium | 30.0% | 15% | 15.0% | |
| 🇨🇭Switzerland | 30.0% | 15% | 15.0% | |
| 🇮🇹Italy | 30.0% | 15% | 15.0% | |
| 🇳🇴Norway | 30.0% | 15% | 15.0% | |
| 🇩🇰Denmark | 30.0% | 15% | 15.0% | |
| 🇫🇮Finland | 30.0% | 15% | 15.0% | |
| 🇮🇪Ireland | 30.0% | 15% | 15.0% | |
| 🇵🇱Poland | 30.0% | 15% | 15.0% | |
| 🇱🇺Luxembourg | 30.0% | 15% | 15.0% | |
| 🇦🇺Australia | 30.0% | 15% | 15.0% | |
| 🇨🇦Canada | 30.0% | 15% | 15.0% | |
| 🇸🇬Singapore | 30.0% | 15% | 15.0% | |
| 🇵🇹Portugal | 30.0% | No treaty refund | Not applicable |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Sweden withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Sweden should show 30.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete SKV 3740 — Dividend WHT Refund Worksheet (Sweden)
Fill in the Sweden reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Skatteverket within 5 years.
Frequently asked questions
How much Sweden dividend withholding tax can I reclaim?
Sweden withholds 30.0%. Treaty rates for investors resident elsewhere range from 5% to 15%; the most common, 15%, leaves 15.0 percentage points to recover. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Sweden withholding tax?
5 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Sweden withholding tax?
SKV 3740 — Dividend WHT Refund Worksheet (Sweden) — Worksheet / transcription aid. Filing channel: Skatteverket — the official SKV 3740 is an XFA PDF that opens only in Adobe Reader; file via Skatteverket's e-service. This generated PDF is a reconstruction/worksheet; the official fillable SKV 3740 (XFA) requires Adobe Reader. Swiss residents must use SKV 3742 in three identical copies through their Swiss cantonal authority; use the separate SKV 3742 action.. It is submitted to the Skatteverket.
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Sweden withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Sweden — freeNo account needed for the estimate · filing documents from €9.99/year