Top income tax
52.0%
Worldwide system
Corporate tax
20.6%
Moms
25.0%
standard rate
Tax residency
183 days
82 tax treaties
Sweden tax profile
Data year: 2025
- Tax system
- Worldwide Municipal tax ~32% (flat) + national tax 20% above threshold. No separate capital gains brackets.
- Top PIT rate
- 52.0%
- Corporate tax rate
- 20.6%
- Moms
- 25.0%
- Capital gains tax
- 30.0% 30% flat on capital income. Losses deductible at 70%. Listed shares: 30% on gains.
- Social security (employee)
- 7.0%
- Social security (employer)
- 31.4%
- Dividend withholding
- 30.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 82
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SEK 0 | SEK 614,000 | 32.0% |
| SEK 614,000 | and above | 52.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if habitually residing in Sweden, or staying for a continuous period of 6+ months
- Exit tax
- Yes 10-year extended tax liability on certain capital gains after emigration
- CFC rules
- Yes CFC rules if entity taxed at less than 55% of Swedish rate and is in a listed jurisdiction
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 2
Sources
- PwC Sweden Tax Summary (accessed Mar 23, 2026) PIT, CIT, VAT, social security