Sweden — Tax Residency (Proposed 160-Day Habitual Stay Rule)

Summary

Threshold

>160 days (proposed, from 2027)

Window

Calendar year

Second prong

>120 days in each of 2 consecutive years

Counting

Only days with an overnight stay

Authority

Skatteverket

Today, a continuous stay of about six months in Sweden — short trips abroad don't break it — makes you Swedish tax resident by habitual stay (stadigvarande vistelse). A government bill (Prop. 2025/26:306) would replace that from 1 January 2027 with a statutory line: more than 160 days in a calendar year — or more than 120 days in each of two consecutive years — counting only days with an overnight stay. As of October 2026 the bill has been referred to the Riksdag's Committee on Taxation and awaits a decision; the vote is planned for 25 November 2026.

Who it applies to

This matters most if you are:

• A frequent visitor with family or a summer house in Sweden whose annual days are creeping up.
• A cross-border worker or consultant stacking Swedish workweeks with overnight stays.
• A Swedish emigrant returning often — the 120/120 prong catches repeat just-under-the-line years.
• A nomad using Sweden as a long seasonal base without ever formally moving there.

The rule — and why it exists

Swedish law makes you fully tax liable through three routes: living in Sweden (domicile), habitual stay, and — for people who moved away — essential ties. The habitual-stay route is the day-count one:

• From 2027 (proposed, Prop. 2025/26:306): more than 160 days in a calendar year, or more than 120 days in each of two consecutive years. Only days with an overnight stay count.
• Until 2027 (practice): a continuous stay of roughly six months, where short trips abroad don't break continuity — so fewer counted days can still qualify. Recurring stays shorter than six months can also be habitual, judged on their length, extent and regularity. The six months can run across New Year: a stay from October to March is one stay.

Why it is changing: the Income Tax Act does not define habitual stay, and the bill notes the assessment can be complicated. The government says the aim is not to raise or lower the threshold generally: because only actual overnight days would count, assessed per calendar year, it considered a line below 183 days reasonable. The proposal follows a request from Skatteverket in November 2023.

Counting the days

1. 1Under the proposed rule (from 2027, if the Riksdag passes the bill), count days in the calendar year that include an overnight stay (dygnsvila) in Sweden - day trips without a night don't count.
2. 2More than 160? Your stay would be habitual - you would be fully tax liable in Sweden.
3. 3160 or fewer? Check the proposed two-year prong: more than 120 overnight-stay days in BOTH this year and last year would also qualify.
4. 4Until a statutory definition applies, the current test governs: a continuous stay of about six months (short trips abroad included) makes you resident even on fewer counted days.
5. 5Remember the other routes - domicile and essential ties can make you resident with no day count at all.

Bounded counts every calendar day you are in Sweden in the year, not only days with an overnight stay, so day trips make its counter run ahead of the proposed count. It also starts again on 1 January, so under today's test a stay from October to March, which counts as one stay, never shows as one on the card.

Examples

Example 1 — over the annual line

In 2027 you spend 170 nights in Sweden spread across the year — summers, holidays, and work trips. That is more than 160 overnight-stay days in the calendar year, so if the bill passes, your stay is habitual and you are fully tax liable.

Example 2 — the 120/120 catch

You spend 130 nights in Sweden in 2027 and 125 in 2028, carefully staying under 160 each year. More than 120 days in each of two consecutive years — if the bill passes, the second prong triggers, and you are resident for 2028 anyway (and for 2027 too, if you also spent more than 120 overnight days in Sweden in 2026).

Example 3 — the pre-2027 continuous stay

In 2026 you base yourself in Stockholm from March to September, flying out for short trips most months. Under current practice that is a continuous stay of about six months — the interruptions don't break it, and you are resident under the old test even though your counted days are lower.

Exceptions & edge cases

• Essential ties (väsentlig anknytning). After moving away, keeping a home, family, or business in Sweden can keep you resident — Swedish citizens and 10-year residents carry a five-year burden of proof after departure.
• Domicile route. Actually moving to Sweden makes you resident from arrival — the day counts never come into play.
• Non-resident regime. Staying under the lines doesn't make Swedish income tax-free — Swedish-source employment income is typically taxed under the flat SINK withholding instead.
• Treaty tie-breakers. Dual residents get one treaty residence via the usual tie-breaker ladder.

Common misconceptions

• "Sweden uses the 183-day rule." No — the proposed statutory line from 2027 is 160 days (with a 120/120 two-year prong), and today's practice is a six-month continuous-stay test.
• "Day trips count." Only days with an overnight stay in Sweden count toward the 160 and 120 thresholds.
• "Staying under the count each year keeps me safe." The 120/120 prong exists precisely for repeat near-miss years — and essential ties can make you resident with no count at all.
• "Short trips abroad reset the six-month test." They don't — continuity survives temporary interruptions under the pre-2027 practice.

Frequently asked questions

Sources

• Skatteverket — Liability for taxation
• Regeringen — Prop. 2025/26:306 Stadigvarande vistelse – en definition (1 September 2026)
• Sveriges riksdag — Prop. 2025/26:306, status (referred to the Committee on Taxation, report 2026/27:SkU4)