Sweden corporate tax rate

What this value means

FLAT 20.6%, SINGLE RATE, NOTHING TO ADD. Sweden has no corporate tax brackets, no small-company rate, no surtax, no branch profits tax, and — unlike Italy (IRAP), Germany (Gewerbesteuer) or Japan — NO regional or municipal corporate income tax. 20.6% is therefore both the headline rate and the combined rate; if you see a 'combined' Swedish corporate rate different from 20.6%, it is wrong. Note that Sweden's municipal income tax, which is large and varies by municipality, applies to INDIVIDUALS only and never to companies — do not import the 32.38% average from the income-tax series into a corporate calculation. THE TRIGGER IS THE FINANCIAL YEAR, NOT THE CALENDAR YEAR. The rate was reduced in two steps by the 2018 corporate-tax reform (prop. 2017/18:245 'Nya skatteregler för företagssektorn', the same package that introduced the EBITDA-based general interest-deduction limitation): 22% to 21.4% for financial years beginning on or after 1 January 2019, and 21.4% to 20.6% for financial years beginning on or after 1 January 2021. A company with a broken financial year (brutet räkenskapsår) starting in, say, December 2020 stayed on 21.4% for that entire year. The same start-of-beskattningsår logic will apply to any future change, so a date-based lookup keyed on the calendar year will misprice broken-year companies. NOT BLENDED INTO THE 20.6% AND EACH A GENUINE SEPARATE ITEM: (1) The general interest-deduction limitation caps net interest deductions at 30% of taxable EBITDA, raising the EFFECTIVE rate for leveraged companies well above 20.6% without changing the statutory rate. (2) Periodiseringsfond permits deferral of up to 25% of profit for six years, but a schablonintäkt (notional income) is charged on the opening balance, so the deferral is not free — this cuts the effective rate below 20.6% in growth years. (3) Sweden levies NO withholding tax on interest or on royalties. Dividends to non-residents are subject to kupongskatt (coupon tax) at 30%, reduced by treaty and generally exempt for qualifying EU/EEA corporate shareholders — a separate tax on the shareholder, not part of this rate. (4) Pillar Two: Sweden's tilläggsskattelag implements Council Directive (EU) 2022/2523 for groups with consolidated revenue of at least EUR 750m and can impose a domestic top-up to a 15% effective rate, but it does not change the headline rate served here; its SFS number was not re-verified in this pass. (5) Sole traders (enskild firma) and partnerships are NOT subject to this rate at all — their profit is taxed in the owner's hands as förvärvsinkomst under the personal schedule (see the income-tax series) plus egenavgifter, which Skatteverket puts at 28.97% for 2026 for those born 1959 or later. (6) Distributions from closely held companies (fåmansföretag) run through the 3:12 rules, splitting the dividend between a 20%-taxed capital portion and an employment-income portion; that is an effective-rate regime and is not a corporate rate. SEPARATE AND MUCH LARGER BY REVENUE: employer social contributions (arbetsgivaravgifter) at 31.42% of gross pay for 2026, made up of sjukförsäkringsavgift 3.55, föräldraförsäkringsavgift 2.00, ålderspensionsavgift 10.21, efterlevandepensionsavgift 0.30, arbetsmarknadsavgift 2.64, arbetsskadeavgift 0.10 and allmän löneavgift 12.62 (the components sum exactly to 31.42). Reduced rates apply for certain younger and older workers. This is a payroll tax, not corporate income tax, and must not be added to 20.6% to produce a 'total business tax rate'. ACCESS QUIRK: Skatteverket's Rättslig vägledning host (www4.skatteverket.se) is WAF-protected and returns 'Request Rejected' to automated fetches; the www.skatteverket.se and skatteverket.se 'Belopp och procent' pages render fine and are the right re-verification target. The consolidated inkomstskattelagen text on riksdagen.se is one of the longest statutes in Swedish law and truncates in automated fetches long before 65 kap.

Earlier values

Get it programmatically

curl https://euroref.dev/v1/se/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/se/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/se/corporate-tax

Other Sweden series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates · official exchange rates