Sweden Withholding tax rates
Sweden Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding tax Sweden levies on payments to non-residents - dividend coupon tax (kupongskatt) at 30% - together with the absence of withholding on interest and the assessment-based (not withheld) taxation of royalties, each at its domestic statutory position before any double-tax agreement relief. Administered by the Swedish Tax Agency (Skatteverket).
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| Current value | structured — see the API |
|---|---|
| In force from | — |
| Official source | Skatteverket, 'Swedish withholding tax on dividends': 'Dividends paid to non-residents are normally subject to withholding tax at 30%'; 'A lower rate may be applicable if this is specified by a tax convention between Sweden and the beneficial owner's country of residence' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL - and in Sweden's case only ONE payment type carries a true withholding tax at all. Dividends bear 30% coupon tax; interest bears no Swedish withholding; royalties bear no withholding either but are NOT tax-free - they are taxed by ASSESSMENT as Swedish business income. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Treaties commonly reduce the dividend rate (relief at source via the paying agent, or refund within five years on form SKV 3740), and dividends to qualifying EU parent companies are exempt under the Parent-Subsidiary Directive as implemented in Swedish law; royalty taxation by assessment is likewise limited or removed by treaties and, for qualifying associated EU companies, by the Interest and Royalties Directive. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. NO SERIES effective_from IS ASSERTED: the 30% coupon tax rate has stood in the Coupon Tax Act (kupongskattelagen 1970:624, section 5) since the act's era of adoption, and Skatteverket's page states no commencement date. A replacement statute (a new withholding tax act on dividends) has been proposed and repeatedly postponed; kupongskattelagen remains the law in force.
Get it programmatically
curl https://euroref.dev/v1/se/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/se/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/se/withholding-taxOther Sweden series: Policy interest rate (styrräntan) · Late-payment interest (dröjsmålsränta) · Statutory default interest (dröjsmålsränta) · Value added tax (mervärdesskatt, 'moms') · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (KPI, year-on-year) · corporate tax rate · Personal income tax (statlig inkomstskatt på förvärvsinkomster) · Statutory social-insurance contributions · Riksbank SEK exchange rates
The same figure elsewhere: Switzerland · Türkiye · Ukraine · United Kingdom · Austria · all 34