This text concerns Swedish taxation. The law does not specify what is meant by a scholarship. That income is called scholarship does not in any way imply that it is tax free. As a general rule, however, scholarships intended for education are tax exempt unless paid by the employer of the beneficiary. Scholarships for other purposes than education are also tax exempt if:
- they are not periodic (paid regularly for a maximum of 2 years)
- do not constitute compensation for work.
Scholarships from certain organizations (charitable) may be tax exempt even if they do not fulfil normal criteria.