Corporate Tax in Sweden

Overview by
Tax Base For Resident and Foreign Companies
Resident companies are taxed on their global income while foreign companies are taxed on the profits they make in Sweden.

Tax Rate

Corporate tax (alktiebolag) 26.3%
Solidarity tax 5.5%
Property tax (den statliga fastighetsskatten) Annual tax from 0.2% to 2.2% depending on the seet value
Wealth tax Wealth tax has been abolished
Tax Rate For Foreign Companies
Four tax years are possible: from 1 January to 31 December; from 1 May to 30 April; from 1 July to 30 June or from 1 September to 31 August.
Dividends paid to non-resident companies:
With-holding tax of 30% or 0% (tax exemption from 1 January 1992 of dividends paid to parent countries resident in the EU if the parent company holds at least 25% of the capital in the subsidiary company).
Exemptions by international agreements.
Capital Gains Taxation
Non tax exempt capital gain tax are included in business income and taxed at 26.3%.
Main Allowable Deductions and Tax Credit
There is no professional tax.
Dividends paid to resident companies: with-holding tax of 30% if the shares are registered, giving a right to a tax credit chargeable to income tax according to a specific rate of 30%.
The rate applicable to profits distributed or not is a single rate of 25%; solidarity tax of 5.5% of the tax rate is added i.e. 26.37%.
A reduction of 25% for three years on the taxable total of salaries paid by Swedish companies (or stable establishments in Sweden of foreign companies) to people of other nationalities than Swedish and non-resident in Sweden.
Other Corporate Taxes
Property taxes: from 0.2 to 2.2% on commercial premises, and industrial properties.

Country Comparison For Corporate Taxation

  Sweden OECD United States Germany
Number of Payments of Taxes per Year 2.0 14.2 11.0 16.0
Time Taken For Administrative Formalities (Hours) 122.0 199.3 187.0 215.0
Total Share of Taxes (% of Profit) 54.6 43.0 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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