Tax

This is not tax advice. It is a summary of public information from the Swedish Tax Agency (Skatteverket). For personal tax questions, contact Skatteverket or an authorised tax adviser.

Is it taxed in Sweden?

Yes. A Swede who lives or is registered here and is paid for their work is normally taxed in Sweden, even if the platform is foreign. It is the earned income that is taxed here, not where the money comes from.

When must you file a return?

When your total income exceeds the year's limit — all income added together, not just the platform's. For 2026 the limit is SEK 25,041. Small sums are therefore often not enough on their own, but can be together with other income.

How is it reported?

Pay for work or an assignment → box 1.1
Commission for someone clicking your link (adlinks) → appendix T2, as a hobby

The latter probably applies to our own referral income.

Exchange rate

You use the rate on the day you receive the payout. If you have not exchanged the money that day, the Riksbank's mid rate for the payout day is used.

Does the information arrive automatically?

Normally no. For foreign platforms, a Swedish employer's declaration is rarely filed. You then enter the amount yourself and state who paid and when, under "Other information" (Övriga upplysningar).

F-skatt (self-employed tax status)

F-skatt is not automatically required for small amounts. Skatteverket distinguishes between a hobby and a business, and it is that line that decides — not the amount. A hobby means "independent activity without a profit motive or on a limited scale" and requires neither F-skatt nor registration.

Many foreign platforms also do not require F-skatt but a tax form. Mercor, for example, uses W-8BEN, which according to our research gives 0 percent US withholding tax.

Deductions

Deductions may be made for direct additional costs, but not for private living costs such as internet subscriptions and mobile phone. Keep documentation for at least seven years.

What some people claim

Be careful with advice from forums. In Swedish threads on this subject there is advice to "skip reporting" or to be paid via a credit card. That can lead to tax surcharges. Better to do it right from the start.

Sources (in Swedish): Skatteverket, influencers and ad collaborations and Skatteverket, service income in foreign currency.