Sweden has a general corporate income tax rate of 20.6%, with monthly estimated payments due and a 90-day payment deadline after evaluation. The expiration date for filing corporate income tax returns depends on the fiscal year end, with a deadline of July 1st for calendar year taxpayers. The country also has a high value-added tax rate of 25%. Non-residents are subject to a 30% withholding tax on dividends, 0% on interest, and 20.6% on royalties. However, there is no withholding tax for residents. The return on capital of Swedish companies is included in the tax summary.
Sweden Tax Brief
Time of Update 4/04/2026
Sweden Corporate Income Tax (CIT)
General CIT Rate:
20.6
CIT Return Due Date:
The expiration date depends on the month when the fiscal year ends (for calendar year taxpayers, it's July 1st).
CIT Payment Due Date:
90 days after evaluation.
CIT Estimated Payment Due Date:
Monthly installments.
Sweden Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/0/20.6
Sweden Value-Added Tax (VAT)
General VAT Rate:
25
Learn More
Sweden Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Return on capital of Swedish companies is in the tax summary.
Sweden Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
19.55%
Composite Effective Marginal Tax Rate:
17.12%
Additional info
Quick Navigation
TKEG Expat Sweden Corporate Tax Guide
Sweden's Capital Gains Tax (CGT)
Sweden's Corporate Income Tax (CIT)
Sweden's Personal Income Tax (PIT)
Sweden's Value-Added Tax (VAT)
Sweden's Real Estate Tax
1.
Sweden's Capital Gains Tax (CGT)
In Sweden, the capital gains tax rate differs for corporate and individual taxpayers. While corporate capital gains tax details are referred to the country's corporate tax summary, individuals face a fixed capital gains tax rate of 30%. This applies to various forms of personal investments and asset sales, ensuring that individuals contribute a portion of their profits from these financial gains to the state.
References
https://taxsummaries.pwc.com/sweden/corporate/other-taxes
2.
Sweden's Corporate Income Tax (CIT)
The headline corporate income tax (CIT) rate in Sweden is set at 20.6%. The tax filing deadlines and due dates depend on the company's fiscal year. For calendar year taxpayers, returns are due by July 1, with final payments due 90 days after the tax assessment. Additionally, Swedish companies are required to make CIT payments in monthly installments, promoting a consistent flow of tax revenue throughout the fiscal year.,
Pillar Two (Global Minimum Tax): Sweden adopted Pillar Two legislation on 13 December 2023, effective 1 January 2024 (IIR) and 1 January 2025 (UTPR). QDMTT is also implemented. Top-up tax applies to multinational groups with consolidated revenue over EUR 750 million.
Pillar Two (Global Minimum Tax): Sweden adopted Pillar Two legislation on 13 December 2023, effective 1 January 2024 (IIR) and 1 January 2025 (UTPR). QDMTT is also implemented. Top-up tax applies to multinational groups with consolidated revenue over EUR 750 million.
References
https://taxsummaries.pwc.com/sweden/corporate/taxes-on-corporate-income
3.
Sweden's Personal Income Tax (PIT)
Sweden applies a headline personal income tax (PIT) rate of 20% for residents, which includes an additional municipal tax. For non-residents, the rate is slightly higher at 25%. The due dates for personal income tax returns fall on May 2, with the final payment deadline on February 13. While residents contribute on a sliding scale that factors in municipal levies, non-residents pay a flat rate, providing a simplified system for international taxpayers.
References
https://taxsummaries.pwc.com/sweden/individual/personal-income-taxes
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