Europe
Currency
SEK
Corporate Tax
20.6%
Personal Income Tax
52%
VAT / GST
25%
Reduced from 22% to 20.6% since 1 January 2024.
Top combined (state + municipal) ~52% above SEK 715,300; municipal ~32% from first krone.
Standard; 12% and 6% reduced.
Dividends
30%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer 31.42% (no cap); employee 7% (capped) + 10-25% on higher income.
Capital Gains Tax
30% (capital income)
Inheritance / Estate Tax
0% (abolished 2005)
Capital (Net Worth) Tax
0%
Property Tax
Property tax (capped amounts)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~80
Key partners: USA, UK, Germany, France, Netherlands, Denmark
EU directives apply; Nordic treaty unifies withholding among Nordic states.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
3:12 rules reduce tax on dividends from closely-held companies. R&D tax deduction (Forskningsskattelättnad).
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