Compare Hong Kong SAR and Sweden corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Hong Kong SAR: 4/02/2026 · Sweden: 4/04/2026
Time of Update — Hong Kong SAR: 4/02/2026 · Sweden: 4/04/2026
Corporate Income Tax (CIT)
Hong Kong SAR
Sweden
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General CIT Rate:
Corporations: 8.25% on the first HKD 2 million of assessable profits and 16.5% on the remainder; unincorporated businesses: 7.5% on the first HKD 2 million and 15% on the remainder.
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General CIT Rate:
20.6
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CIT Return Due Date:
The tax return forms are typically released on the first working day of April each year. The filing deadline is usually within one month from the day the forms are released. Certain companies (e.g., those with a fiscal year ending on December 31) may have an extended filing deadline, typically until August 15 of the year the forms are released, and in certain circumstances (e.g., electronic filing), extensions may be granted.
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CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
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CIT Payment Due Date:
For companies with a fiscal year ending on December 31st, the final tax payment for a specific tax year is typically due in November of the year when the tax return is filed.
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CIT Payment Due Date:
90 days after evaluation.
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CIT Estimated Payment Due Date:
For companies with a fiscal year ending on December 31st, interim taxes for a specific tax year will be paid in two installments, typically due in November of the current year and January of the following year.
Return on capital of Swedish companies is in the tax summary.
Effective Tax Rate (ETR)
Hong Kong SAR
Sweden
percent
Composite Effective Average Tax Rate:
14.28
percent
Composite Effective Average Tax Rate:
19.55%
percent
Composite Effective Marginal Tax Rate:
2.01
percent
Composite Effective Marginal Tax Rate:
17.12%
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