special income tax for non-residents
A flat tax on Swedish income for people who live abroad, for example someone working in Sweden for less than six months or receiving a Swedish pension while living outside the country. It replaces ordinary income tax, so you pay no municipal tax and get no deductions, and you normally do not file a Swedish tax return.
You apply for SINK yourself, through Skatteverket's e-service, which only needs an email address. The rate is set by the Riksdag and has been lowered in recent years, so check Skatteverket's page for the rate that applies to the year in question.
Whether SINK is better than ordinary tax depends on your situation.